Aggregation - Judgment Search Results

Commissioner of Income-tax, Andhra Pradesh Vs. Raja Reddy Mallaram.

Court: Supreme Court of India

Reported in: [1964]51ITR285(SC)

..... as contemplated under s 4 cannot include a compo nent of excise duty 863ab the aggregate of the assessable value the permis sible deduction and the excise duty is equal to .....

G.S. Bansal Vs. the Delhi Administration

Court: Supreme Court of India

Reported in: AIR1963SC1577; [1964]2SCR470

..... of rs 5 000 and the total amount thus paid up to september 8 1957 aggregated to rs 1 28 000 in the meantime the income tax officer issued a certificate .....

Jivarajbhai Ujamshi Sheth and ors. Vs. Chintamanrao Balaji and ors.

Court: Supreme Court of India

Reported in: AIR1965SC214; [1964]5SCR480

..... immoveables stock in trade etc and outstandings be added thereto the aggregate would considerably exceed rs 32 lakhs but this argument is founded ..... and the outstandings of the firm were approximately equal to the aggregate of the debts and obligations of the firm reliance in this ..... then submitted a statement of the outstandings of the different shops aggregating to rs 9 16 366 and the value of the goods .....

Ambica Mills Ltd. and ors. Vs. the State of Gujarat and anr.

Court: Gujarat

Reported in: (1964)0GLR446; [1964]15STC367(Guj)

..... is subjected to two taxes is the turnover meaning thereby the aggregate amount of sale price received or receivable by a dealer ..... the amount specified therein and though the expression turnover meant the aggregate amount of the price received in respect of sales of goods ..... cost is separately charged under section 2 20 turnover means the aggregate of the amounts of sale price received and receivable by .....

Commissioner of Wealth-tax, Bombay Vs. Standard Mills Co. Ltd.

Court: Mumbai

Reported in: [1963]50ITR267(Bom)

..... the act which provides net wealth means the amount by which the aggregate value computed in accordance with the provisions of this act of ..... of an order made are excluded in certain circumstances from the aggregate amount of the value of the debts cannot lead to an ..... to be excluded under the provisions of the act from computing the aggregate value of debts the wealth tax officer may also if he .....

Mathurdas Govinddas Vs. G.N. Gadgil, Income-tax Officer, Special Inves ...

Court: Gujarat

Reported in: (1964)0GLR746; [1965]56ITR621(Guj)

..... or reassessing such escaped income only if he finds that the aggregate income that has escaped assessment in the assessment years preceding ..... of eight years it may be that a part of such aggregate income which has escaped assessment in any particular assessment year ..... is not a relevant consideration once it is found that the aggregate income that has escaped assessment in the assessment years beyond .....

Arizona Vs. California

Court: US Supreme Court

..... colorado to irrigate the irrigable portions of the reserved lands the aggregate quantity of water which the master held was reserved for ..... and in consideration of the passage of this act that the aggregate annual consumptive use diversions less returns to the river of ..... the passage of the said boulder canyon project act that the aggregate annual consumptive use diversions less returns to the river of .....

State of Punjab Vs. Okara GraIn Buyers Syndicate Ltd. and ors.

Court: Supreme Court of India

Reported in: AIR1964SC669; [1964]5SCR387

..... of section 16 the tribunal shall pass a decree for the aggregate sum so determined specifying the amount due to each creditor and ..... property explanation in this section the expression paying capacity means the aggregate of the market value of all the attachable assets in india ..... is defined by the explanation to the section as meaning the aggregate of the market value of all the attachable assets in .....

The Tata Iron and Steel Co. Ltd. Vs. R.N. Gupta

Court: Orissa

Reported in: AIR1963Ori174

..... by the defendant rs 13 566 13 and rs 11 217 6 both sums aggregating rs 24 784 3 for alleged wrongful deduction from the plaintiff s bills ..... of the claim namely rs 13 566 13 and rs 11 217 6 aggregating rs 24 784 3 for wrongful deduction from the plaintiff s bills and ..... and for the sum of rs 1747 8 due on account of gunny bags aggregating rs 2698 10a the rest of the plaintiff s alleged claim in the .....

Raja Yadvendra Datt Dube Vs. State of Uttar Pradesh.

Court: Allahabad

Reported in: [1964]54ITR506(All)

..... depends on the amount of the escaped income or on the aggregate of the the amounts of the income already assessed if at ..... taxable income by deducing the losses under two heads from the aggregate of the incomes under the other two heads and assessed the ..... total agricultural income is defined in section 2 16 to mean the aggregate of the amount of agricultural income of the different classes specified .....