Aggregate - Judgment Search Results

Art Rubber Industries Ltd. Vs. Coll. of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(81)ELT389TriDel

..... to unreasonable results inasmuch as if exempted clearances are also taken into account for computing aggregate value of clearances for purpose of notification no 231 85 then those manufacturers who have ..... cleared under the category of exempted goods should not be taken into accounbwhile computing the aggregate value of clearances we accordingly hold that the value of such clearances shall be included .....

Commissioner of Income-tax Vs. Ampro Food Products

Court: Andhra Pradesh

Reported in: 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)

..... profession explanation for the purposes of this sub section a adjusted expenditure means the aggregate expenditure incurred by the assessee on advertisement publicity and sales promotion in india as ..... business or profession the scheme introduced by the finance act 1978 restricts admissibility of aggregate expenditure incurred by an assessee on advertisement publicity and sales promotion if the same .....

Controller of Estate Duty Vs. Smt. Nirmala Saxena

Court: Rajasthan

Reported in: (1995)126CTR(Raj)1; 1995(3)WLC79; 1995(1)WLN381

..... exemption clause the provisions of section 34 1 c contemplating the aggregation of the property in which a coparcener has any interest ..... in the coparcenary property including the residential house has to be aggregated under section 34 1 c without any reference to any ..... in the coparcenary property including the residential house has to be aggregated under section 34 1 a without any reference to any .....

Bachhraj Factories Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1996)56ITD225(Mum.)

..... net wealth under section 2 m means the amount by which the aggregate value computed in accordance with the provisions of the wealth tax act ..... the assessee on the valuation date which is in excess of the aggregate value of all the debts owed by the assessee on the valuation ..... to the company on the valuation date is in excess of the aggregate value of all the debts owed by the company on the valuation .....

Akhil Pharma Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1996)(83)ELT385Tri(Chennai)

..... is reproduced below provided that for the purpose of computing the aggregate value of clearances under this paragraph the clearances of any ..... 175 86 which has been reproduced above prescribes the criterion of aggregate clearances excluding the value of the branded goods made in ..... respect of the clearances to be made thereafter or the aggregate value of the clearances as were reckoned in the previous .....

Shaikh Raja Sk. Kasim Vs. the State of Maharashtra and ors.

Court: Mumbai

Reported in: 1995(4)BomCR549

..... university aurangabad through its registrar and another decided on 25th july 1986 the question of aggregate of marks for xiith standard examination in the education board of maharashtra and in education ..... percentage as mentioned in the relevant clause of the ordinance the average percentage of the aggregate marks in all these subjects taken together cannot be calculated unless the three subjects are .....

Garlotte Vs. Fordice

Court: US Supreme Court

..... habeas petition if the state 5 that mississippi itself views consecutive sentences in the aggregate for various penological purposes reveals the difficulties courts and prisoners would face trying to ..... 2 given 1 the court argues that because mississippi views consecutive sentences in the aggregate for various penological purposes that fact somehow reveals the difficulties courts and prisoners would .....

Geoffrey Manners and Co. Ltd. Vs. Commissioner of Income Tax

Court: Mumbai

Reported in: (1996)136CTR(Bom)169; [1996]221ITR695(Bom)

..... on duty and clearing charges delivery charges insurance and freight charges aggregating to rs 63 769 were not eligible for weighted deduction under ..... it therefrom so however that the deduction in respect of the aggregate of such expenditure and allowance in respect of any one ..... 13 in the instant case the ito attributed 75 of the aggregate expenditure incurred on these cars to the personal use of the .....

Maharashtra State Co-operative Cotton Growers' Marketing Federation Lt ...

Court: Mumbai

Reported in: (1999)IIILLJ843Bom

..... be directed that any employee who has worked for 240 days in aggregate in any higher post should be promoted to such higher post ..... eligibility criterion was increased from working for 180 to 240 days in aggregate in any higher post the second that the person considered for ..... in paragraph 29 any employee who has worked for 240 days in aggregate in any higher post should be promoted to such higher post .....

Dupinder Singh Vs. Guru Nanak Dev University

Court: Punjab and Haryana

Reported in: (1995)110PLR166

..... ii examination and obtains at least 50 percent marks in the aggregate there is no relaxation in the relevant ordinances for a ..... the plus two examination and secured 50 percent marks in the aggregate learned counsel for the petitioner contends that the candidate has to ..... that a candidate who has secured 50 percent marks in the aggregate has been made eligible for admission to the course in business .....