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statement was made by such person in the ordinary course of business, and in particular when it consists ... made by him in books kept in the ordinary course of business, or in the discharge of professional duty
Central Government Act
- Cites 0 - Cited by 386
goods and any other document used in the ordinary course of business as proof of the possession or control ... ceased to pay his debts in the ordinary course of business, or cannot pay his debts as they become
Central Government Act
- Cites 0 - Cited by 256
guard against loss which may arise in the ordinary course of business. Jobbing involves buying and selling on own account ... transactions carried on by him in the ordinary course of business and details of transactions in the nature of jobbing
Income Tax Appellate Tribunal - Jaipur
- Cites 13 - Cited by 0
assets of the company save in the ordinary course of business. A broad review of different clauses of this agreement ... part of the assessees normal and ordinary course of business, confirmed by its agreed objects in the memorandum to carry
Calcutta High Court
- Cites 24 - Cited by 0 -
1962 46 ITR 39 Cal
business but was a sum paid in the ordinary course of business. to adjust the relation between the assessee ... said to have been brought about in the ordinary course of business; so that money received by the assessee
Supreme Court of India
- Cites 14 - Cited by 85 -
1959 AIR 814
before him was liable in the ordinary course of business to be altered or terminated on terms and the payment ... between the appellants and their clients in the ordinary course of business. Similar observations are to be found
Supreme Court of India
- Cites 6 - Cited by 45 -
1959 AIR 291
dispositions were all bona fide and in the ordinary course of business, and because the company thereby gained time ... business of the company is continued. 20. The next question is whether as a practical matter the business
Bombay High Court
- Cites 19 - Cited by 5 -
(1930) 32 BOMLR 953
- K A Marten
definition. A document which is used in the ordinary course of business as proof of possession would satisfy the definition ... accepted" it as being in use in the ordinary course of business. It is difficult to accept the plea that
Supreme Court of India
- Cites 18 - Cited by 4 -
1978 AIR 389
services to the applicant in the ordinary course of their business and the applicant would be one of their several ... custodian, which was rendering services in the ordinary course of business to about twenty companies. The Authority ruled, inter alia
Authority Tribunal
- Cites 18 - Cited by 0 -
(2005) 193 CTR AAR 161
related concerns and therefore payment made in the ordinary course of business cannot be treated as loans and advances ... include even legitimate transaction carried out in the ordinary course of business where the international is neither to give loan
Income Tax Appellate Tribunal - Amritsar
- Cites 19 - Cited by 0
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