Aggregation - Judgment Search Results

Commissioner of Income-tax, Gujarat Vs. Mohanbhai Pamabhai

Court: Gujarat

Reported in: [1973]91ITR393(Guj)

bhagwati c j 1 these references raise an interesting question of law relating to the scope of ambit of the...

The C.i.T., (Central) Calcutta Vs. Asiatic Textiles Limited

Court: Supreme Court of India

Reported in: AIR1973SC2323; [1971]82ITR460(SC); (1971)3SCC536; [1972]1SCR81

..... force on 8 6 1973 no tenure holder would he entitled to hold in the aggregate throughout uttar pradesh any land in excess of the ceiling area as defined in sub ..... 3 of the act since smt anma begum the tenure holder was holding in the aggregate land in excess of the ceiling area she became liable to surrender the surplus land .....

The Barium Chemicals Ltd. and anr. Vs. Sh. A.J. Rana and ors.

Court: Supreme Court of India

Reported in: AIR1972SC591; (1972)1SCC240; [1972]2SCR752

..... deduction of tax at source took place on account of controversial addition the concept of aggregation or consolidation of the entire income chargeable under the head salaries being eligible to deduction .....

Commissioner of Income-tax, Delhi and Rajasthan Vs. Hira Lal Kapur Cha ...

Court: Supreme Court of India

Reported in: [1972]83ITR441(SC); (1972)4SCC419; 1972(4)LC475(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 .....

Sham Kapoor Vs. Municipal Corporation of Delhi and ors.

Court: Delhi

Reported in: 1971RLR81

..... be calculated on the basis of 7 per annum of the aggregate amount of the reasonable cost of construction and the market price ..... proceed to make the assessment is on the basis of the aggregate amount of reasonable cost of construction and the market price of ..... this result which would follow arithmetically from the computation of such aggregate value it would also be instructive to notice how other taxing .....

Sanjiv Chandra Vs. S. Padmawati and ors.

Court: Delhi

Reported in: ILR1971Delhi180

..... have passed i sc medical group or equivalent examination with 55 marks in the aggregate of four compulsory subjects i e english physics chemistry including organic chemistry and biology ..... examination from recognised universities or any other equivalent examination with 55 marks in the aggregate of four compulsory subjects i e english physics chemistry including organic chemistry and biology .....

T.R. Jayasankar Vs. Assistant Controller of Estate Duty

Court: Kerala

Reported in: [1972]83ITR445(Ker)

..... in seriatim 5 there is no substance in the contention that aggregation of the interests of the lineal descendants of the deceased ..... of all lineal descendants of the deceased member would be aggregated with the property of the deceased passing on his death ..... inclusion in the property passing on death section 34 provides for aggregation of certain classes of property for the purpose of determining .....

Commissioner Vs. Lincoln Savings and Loan Assn.

Court: US Supreme Court

..... creditor obligations footnote 7 in 1961 fslic projected that the aggregate of the primary and secondary reserves would equal or exceed ..... creditor obligations in measuring the adequacy of the reserves the aggregate of fslic s primary and secondary reserves reached the 2 ..... to the primary reserve the payment does not increase the aggregate amount of the reserves the returns paid are not available .....

Ramesh Premchand Shah and Anr. Vs. Engineers' Enterprises Pvt. Ltd. an ...

Court: Mumbai

Reported in: [1977]47CompCas294(Bom)

..... amounts by way of secured loans as well as unsecured loans the aggregate liability in respect of the secured loans is about rs 4 ..... either over valued or unrealisable one thing however is clear that the aggregate carried forward losses for the period ending 30th june 1970 are ..... under the balance sheet for the period ending june 30 1970 they aggregate the about rs 5 83 000 while under the balance sheet .....

Trilochan Mabakul Vs. the Utkal University and anr.

Court: Orissa

Reported in: AIR1972Ori67

..... less than 25 marks those marks shall not be included in his aggregate the aggregate will be 400 or 800 according as the candidate is taking ..... subjects i to xvi a candidate must obtain 36 marks in the aggregate no minimum pass marks shall be required in any paper but if ..... marks awarded to the petitioner on the 8th paper and quashing the aggregate as being 289 a writ of mandamus be issued to the opposite .....