case the assessee was a private limited
company which was a going concern. lt was neither ripe for
liquidation nor were there any exceptional circumstances ... method which could be
applied for valuation of shares of a going concern The
Tribunal by a common judgment accepted the contention of the
assessees
defendants Nos. 1 to 3 was sold to him as a going concern together with the stock-in-trade and goodwill thereof and as incidental ... incidental to the sale of the business as a going concern together with the stock-in-trade and goodwill of the business defendant
Company of India Limited, Bombay. The factory was purchased as a going concern for the price of Rs. 2,00,000. There were two agreements ... which the factory of the vendor-company was purchased as a going concern for the price of Rs. 2,00,000. He then took
Rajabagan Dockyard
which was taken over by it as a going concern and the
establishment of Rajabagan Dockyard could not, therefore,
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ments or undertakings ... purchase the whole of the business ? Was the
business purchased a going concern at the time of the sale
transaction ? Is the business purchased carried
took over the
business of Sharma Trading Company as a going concern in
consideration of allotment of 1703 shares in the share
capital ... When the assessee, on
incorporation, took over the business as a going concern
from Deo Datt Sharma it appointed Deo Datt Sharma as a
director
Sharda Chandulal Shah, have taken over the partnership business as a going concern together with all the assets, goodwill and other rights and claims ... over posssession of the entire properties of the firm as a going concern; and the remaining four partners, (1) Shri Mohanbhai Pamabhai; (2) Shir Chandubha
rights are available to a shareholder when the company is a going concern; they come to an end when the company goes into liquidation
learned advocate, contended before the Tribunal that when partnership is a going concern there cannot be a separate valuation of the goodwill which always goes ... Patel and Pathak that in a partnership business which is a going concern, no partners can claim any share of interest in the partnership assets
company was formed and it took over the busienss as a going concern, some arragement had to be made for managing and looking after
year at the rate of Rs. 300/of the factory a going concern: belonging to the property bearing Ward No 3 Registration No. 2526: situate ... operation of the expression premises in the Rent Act . We can only concern ourselves with the question whether the machinery which was part
