Aggregate - Judgment Search Results

United States Vs. Fior D'italia, Inc.

Court: US Supreme Court

..... onerous monitoring requirements consequently do not support fior d italia s argument that aggregate estimates are statutorily prohibited for example the internal revenue service restructuring and reform ..... congress prohibited the irs from coercing participation the irs had actually halted the aggregate assessment practice see director office of employment tax administration and compliance memorandum .....

Shyama Charan Agarwala and Sons Vs. Union of India (Uoi)

Court: Supreme Court of India

Reported in: AIR2002SC2659; 2002(2)ARBLR641(SC); 2002(6)BomCR619; JT2002(5)SC444; 2002(5)SCALE193; (2002)6SCC201; [2002]SUPP1SCR148

..... and further that the future claim in respect of stone aggregate would be subject to various factors including market conditions and ..... to future claim of the contractor with reference to stone aggregate the high court recorded the following finding in this regard ..... as follows reimbursement of additional cost in procurement of stone aggregate from crusher of belgaum hubli etc in lieu of local .....

Chitra Devi, Prem Prakash Soni and Vs. Assistant Commissioner of Incom ...

Court: Income Tax Appellate Tribunal ITAT Jodhpur

..... previous years falling within the block period while making the above aggregation two conditions have to be satisfied namely i an income in ..... after inclusion of the undisclosed income of that year within the aggregation of total income the benefit of reduction is to be ..... i e the amount of addition is firstly includible within the aggregation of total income of the previous year of the block period .....

Radhelal Gupta Vs. State Bar Council of M.P. and ors.

Court: Madhya Pradesh

Reported in: AIR2002MP98; 2002(2)MPHT10

..... volume there has been a classification of corporation into two classes namely corporation aggregate and corporation sole corporation aggregate has been explained in paragraph 1204 which is as under 1204 meaning ..... of corporation aggregate a corporation aggregate has been defined as a collection of individuals united into one body under .....

V.D. Vachhani (Huf) Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)86ITD652(Ahd.)

..... additions on substantive basis in the block assessments of five hufs aggregating to rs 7 16 52 533 while making the aforesaid additions ..... work in progress the figures shown in the provisional stock statement aggregates to rs 79 53 062 whereas the total raw material ..... signatures of the creditors it is amply established that the credits aggregating to rs 22 85 900 are non genuine according to the .....

Harish Kumar Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)85ITD366(Hyd.)

..... correct address at mumbai 28 as regards the ground relating to aggregation of agricultural income of the appellant from m s basanth ..... representative of the assessee submitted that there is no provision for aggregation of share income of a partner from a firm from ..... to computation of agricultural income did not provide for such aggregation reliance was placed on the decision of the tribunal in .....

Dy. Cit Vs. Shanti Bhawan Lodge

Court: Rajasthan

Reported in: (2004)88TTJ(NULL)609

..... co disputes the sustenance of disallowance of rs 20 000 in aggregate out of expenses claimed by assessee under five heads namely building ..... co disputes the sustenance of disallowance of rs 5 000 in aggregate out of assessee s claim for expenses under three heads namely ..... co disputes the sustenance of disallowance of rs 5 000 in aggregate out of assessee s claim for three expenses namely electric repairs .....

Commissioner of C. Ex. and Cus., Vs. Shree Radhey Textiles

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2002)(143)ELT91Tri(Mum.)bai

..... the notification are to be taken into account in determining the aggregate value of clearance because it is only then that they became ..... duty that has been demanded calculated on the basis of the aggregate value of clearance from 1 4 94 the commissioner appeals has ..... the specified goods that is to be taken in determining the aggregate value the specified goods are the excisable goods of the description .....

Sandip Save, Promod Broota, NitIn Vs. the Chairman, Securities and

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Reported in: (2003)41SCL47SAT

..... accounts of the respective appellants and they thereafter transferred the shares aggregating to eight lakhs to the demat accounts of the four ..... rights in a company in any manner whatsoever shall disclose the aggregate of his shareholding or voting rights in that company to ..... in a company in any manner whatsoever shall disclose the aggregate of his shareholding or voting rights in that company to .....

Assistant Commissioner of Income Vs. Avon Cycles Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)86ITD156(Chd.)

..... the proviso to sub section 3 has effect only after the aggregation of profits from the trading and manufacturing activity the use of ..... only till the first stage in other words the principle of aggregation applied in the ipca laboratories ltd s case supra has relevance ..... to be ignored if these two figures were intended to be aggregated by algebraic method it would have been clearly stated similarly if .....