Accounting Year - Judgment Search Results
Home > Cases Phrase: accounting year Year: 1989 Page 1 of about 977 results (0.81 seconds)O.N.G.C. Vs. Inspecting Assistant
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-25-1989
Reported in : (1989)29ITD422(Delhi)
..... that such as understanding was arrived at on 24 12 1981 the accounting year of the assessees ended on 31 3 1982 if section 44b was ..... be received in india by or on behalf of the assessee on account of the carriage of passengers livestock mail or goods shipped at any ..... place are for the use and hire of the place not on account of marriage the learned counsel for the assessee contended that this ruling .....
Tag this Judgment! Ask ChatGPTShri Vijayalakshmi Rice Mill Contractors Co. Vs. Commissioner of Incom ...
Court : Andhra Pradesh
Decided on : Feb-01-1989
Reported in : (1989)76CTR(AP)55; [1990]181ITR263(AP)
..... vijayalakshmi rice mill contractors co akividu for the assessment year 1976 77 accounting year ending on october 13 1975 along with the return ..... along with the return the assessee had filed copies of accounts showing distribution of profits and losses between the members may ..... tax firm registration refusal assessee failing to produce books of account on plea that they were lost held the assessee pleaded .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Hindustan Electro Graphites Ltd.
Court : Madhya Pradesh
Decided on : Mar-30-1989
Reported in : (1989)77CTR(MP)219; [1989]177ITR465(MP)
..... production of electro graphites and theproduction commenced on may 1 1977 during the accounting year relevant to the assessment year 1978 79 the assessee derived income of rs 50 116 as interest on ..... interest income earned prior to january 1 1977 had already been considered in the preceding account year and that the inspecting assistant commissioner had erred in assessing the income for the period .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Sree Radhakrishna Industries
Court : Kerala
Decided on : Aug-17-1989
Reported in : [1990]181ITR368(Ker)
..... separate business at different places with their own separate managerial organisation and administration the accounting years of the two firms were different and the terms of dissolution contained in the ..... firms to reduce tax liability the factories are situate in different places with separate accounting facilities there are separate labour force and administrative staff there is no common business .....
Tag this Judgment! Ask ChatGPTAshoka Stone Crushing Industries Vs. Income-tax Officer.
Court : Delhi
Decided on : Mar-13-1989
Reported in : [1989]30ITD465(Delhi)
..... the truck in question could be shown in the account books in the relevant accounting year because shri mauji had made payments of rs ..... actively or passively at least for a part of the accounting year 6 we next come to the other submission of the ..... truck were shown by the assessed during the accounting period relevant to the assessment year under consideration he thereforee rejected the claim of .....
Tag this Judgment! Ask ChatGPTMid Land Fruit and Vegetable Products (India) (P.) Ltd. Vs. Inspecting ...
Court : Delhi
Decided on : Jun-01-1989
Reported in : [1989]30ITD470(Delhi)
..... project deptt a department created for this purpose thus in the balance sheet in this accounting year the value of the said land and building of okhla were converted from investment of ..... difference between the value of stock in trade as per new trading account and the value as per the last years balance sheet prior to the conversion of the property from investment .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Mohan MeakIn Ltd.
Court : Delhi
Decided on : Apr-25-1989
Reported in : [1989]30ITD187(Delhi)
..... payment of leave encashment on the basis of actual payments made during the relevant accounting year in the year under consideration however the assessed made a provision in a sum of rs 22 ..... where the liability under a scheme of gratuity in respect of the accounting years stated in the profit and loss account in the absence of any challenged by the workmen to the correctness .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. J.K. Synthetics Ltd. (No. 1)
Court : Delhi
Decided on : Mar-17-1989
Reported in : [1990]182ITR125(Delhi)
..... conclusion that there was some material available with the assessed at the end of the accounting year this being so the question as framed does not arise 7 that leaves us only ..... closing stock in the account of purchases for machinery repairs when on similar facts such disallowances have been confirmed by the income tax appellate tribunal for assessment years 1971 72 1972 73 .....
Tag this Judgment! Ask ChatGPTMaharana Mills Pvt. Ltd. Vs. Income Tax Tribunal, Ahmedabad and ors.
Court : Supreme Court of India
Decided on : May-03-1989
Reported in : AIR1989SC1719; (1990)1GLR407; [1989]178ITR345(SC); JT1989(2)SC399; 1989Supp(2)SCC210; [1989]3SCR1
..... namely depreciation allowance to be allowed to the assessee in the accounting year under the indian income tax act would be more than ..... depreciation allowance to be allowed to the assessee in the accounting year under the indian income tax act would be more than ..... allowed under the hyderabad income tax act was taken into account in computing the aggregate depreciation allowance and the written down .....
Tag this Judgment! Ask ChatGPTHaryana State Small Industries and Export Corporation Ltd. Vs. Commiss ...
Court : Punjab and Haryana
Decided on : Feb-27-1989
Reported in : [1989]179ITR246(P& H)
..... they are right on the first day of the accounting year relevant to the assessment years 1973 74 and 1974 75 the assessee a ..... the reserve created on the first day of the accounting period of the assessment year 1973 74 something is left out after appropriation ..... on the first day of the accounting period relevant to the assessment year 1974 75 on that amount the assessee would .....
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