Aggregation - Judgment Search Results

Bangaru Narasingha Rao Naidu and ors. Vs. Revenue Divisional Officer, ...

Court: Supreme Court of India

Reported in: AIR1982SC63; (1980)1SCC575; 1980(12)LC191(SC)

..... 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 .....

Babu Singh and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1979SC1713; (1981)3SCC628

..... 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 .....

Duli Chand Vs. Maman Chand (Dead) by Lrs.

Court: Supreme Court of India

Reported in: AIR1979SC1307; (1979)81PLR379; (1980)1SCC246; 1979(11)LC471(SC)

..... 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 .....

Prakash Cotton Mills (P) Ltd. Vs. B. Sen and ors.

Court: Supreme Court of India

Reported in: AIR1979SC675; 1979CENCUS193D; 1979(4)ELT241(SC); (1979)2SCC174; [1979]2SCR1142; 1979(11)LC290(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 .....

Pilani Investment Corporation Limited and anr. Vs. Union of India (Uoi ...

Court: Madhya Pradesh

Reported in: AIR1981MP140; 1981MPLJ62

..... far as they amended section 18fb 2 by providing that the aggregate period of extension can extend to eight years cannot claim the ..... government should be given power to suspend the contracts for an aggregate period of eight years to enable full revival of the industrial ..... central government should have power to suspend the contracts for an aggregate period of five years or eight years is a matter of .....

Commissioner of Income-tax Vs. L.H. Hall

Court: Kolkata

Reported in: [1980]123ITR738(Cal)

..... dictionary meaning of the word the even if we interpret the period to include the aggregate of broken periods we therefore hold that the appellate assistant commissioner interpreted the sub section ..... years service need not be a continuous period and service with the company for periods aggregating 5 years was sufficient qualification for the larger legacy but as the qualification required service .....

Commissioner of Gift-tax Vs. T.S. Krishna (by Legal Representatives)

Court: Chennai

Reported in: [1984]149ITR99(Mad)

..... be the difference between the total amount of tax due on the aggregate value of all taxable gifts so far made including the taxable ..... prescribes a graduated rate of tax depending on the quantum of the aggregate gifts it is this schedule that we have to apply at the ..... erroneous we have already pointed out that the gifts have to be aggregated and that the exemption would be available only once at the .....

Controller of Estate Duty Vs. N.L.S.V. Lakshmanan Chettiar

Court: Chennai

Reported in: [1982]134ITR677(Mad)

..... lineal descendants the former for assessment and the latter for aggregation 2 one sivalinga chettiar died on november 18 1966 he ..... thereof 14 this provision contemplates the lineal descendants share being aggregated with that of the deceased for working out the rate ..... lineal descendants the former for assessment and the latter for aggregation it is this conclusion of the tribunal that was challenged .....

Maharani Raj Laxmi Kumari Devi Vs. Controller of Estate Duty

Court: Allahabad

Reported in: [1980]121ITR1002(All)

..... property of all the lineal descendants of the deceased member shall be aggregated so as to form one estate and estate duty shall be levied ..... property of all the lineal descendants of the deceased has to be aggregated so as to form one estate for purposes of fixing the ..... i e adopted son and section 34 1 c apparently permitted an aggregation of the value of the interest of the lineal descendant in the .....

Broadcast Music, Inc. Vs. Cbs, Inc.

Court: US Supreme Court

..... necessary to achieve these efficiencies and a necessary consequence of an aggregate license is that its price must be established d this ..... the blanket license is composed of the individual compositions plus the aggregating service here the whole is truly greater than the page ..... i agree with that premise but i conclude that the aggregate is a monopolistic restraint of trade proscribed by the sherman .....