Aggregation - Judgment Search Results

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernak ...

Court: Supreme Court of India

Reported in: AIR1981SC1362b; (1981)2SCC692; 1981(13)LC188(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 .....

Chhotabhai Jethabhai Patel and Co. Vs. Commissioner of Income-tax, Guj ...

Court: Gujarat

Reported in: (1981)22CTR(Guj)173; [1982]134ITR201(Guj)

..... interest stamp charges brokerage or commission in respect of these hundi loans aggregating to rs 73 20 lakhs 6 in our opinion the correct ..... 00 000 from raja saheb and the borrowings on fixed deposits aggregating to rs 75 00 000 barring these two exceptions which were ..... of the department is concerned it is principally urged that since this aggregate amount of rs 73 20 lakhs was the money belonging to .....

California Med. Assn. Vs. Fec

Court: US Supreme Court

..... multicandidate political committees could make to candidates and their political committees and the maximum aggregate amount any individual could contribute in any calendar year footnote 15 we reasoned ..... through a multicandidate political committee similarly individuals could evade the 25 000 limit on aggregate annual contributions to candidates if they were allowed to give unlimited sums to .....

Ramco Cement Distribution Co. (P.) Ltd. Vs. the State of Tamil Nadu

Court: Chennai

Reported in: [1982]51STC171(Mad)

..... with the provisions of this act has been otherwise deducted from the aggregate of sale prices 11 we are not concerned with the explanation ..... to pay sales tax on his taxable turnover turnover means the aggregate of the amounts received by him for the goods sold the ..... the definition of turnover contained in section 2 r takes in the aggregate amount for which goods are bought and sold freight will have .....

Allstate Ins. Co. Vs. Hague

Court: US Supreme Court

..... by justice white justice marshall and justice blackmun concluded that minnesota has a significant aggregation of contacts with the parties and the occurrence creating state interests such that application ..... in a constitutionally permissible manner that state must have a significant contact or significant aggregation of contacts creating state interests such that choice of its law is neither arbitrary .....

Dasam China Pappayya Raju Vs. Sripada Ramachandra Prabhakara Rao

Court: Andhra Pradesh

Reported in: AIR1982AP39

..... the case may be or other members of the family cannot be aggregated in order to ascertain whether he holds more than one hectare ..... that has to be taken into consideration it is not permissible to aggregate the lands held by the members of the family when the ..... and two hundred rupees and annual household income is defined as the aggregate of the annual income from all sources of all the members of .....

United Commercial Bank Vs. Bank of India and ors.

Court: Supreme Court of India

Reported in: AIR1981SC1426; (1981)83BOMLR379; 1981(1)SCALE548; (1981)2SCC766; [1981]3SCR300; 1981(13)LC653(SC)

..... their mustard oil by invoices bearing nos 4501 to 4520 of the aggregate value of rs 36 52 960 to various destinations mentioned in the ..... between june 17 to july 1 1978 the plaintiffs further despatched an aggregate of 23 080 tins of the said goods covered by invoices ..... the first lot of documents under reserve the appellant accordingly made an aggregate payment of rs 36 52 960 to the bank of india that .....

Apoorva Shantilal (Huf), Vs. Commissioner of Wealth-tax

Court: Gujarat

Reported in: (1982)1GLR1

..... computing his net wealth this loan amount should be deducted from the aggregate value of all his assets the wealth tax authorities and the ..... wealth reads as under net wealth means the amount by which the aggregate value computed in accordance with the provisions of this act of ..... in other words the deduction of such a debt from the aggregate value of the assets of the assessee is not admissible the .....

Apoorva Shantilal (Huf) (Wtr No. 7 of 1980) Arun K. Parikh (Wtr No. 19 ...

Court: Gujarat

Reported in: (1982)28CTR(Guj)123; [1982]135ITR182(Guj)

..... computing his net wealth this loan amount should be deducted from the aggregate value of all his assets the wealth tax authorities and the ..... wealth reads as under net wealth means the amount by which the aggregate value computed in accordance with the provisions of this act of ..... in other words the deduction of such a debt from the aggregate value of the assets of the assessee is not admissible the .....

Commissioner of Income-tax Vs. Orient Paper Mills Ltd.

Court: Kolkata

Reported in: (1981)23CTR(Cal)180,[1983]139ITR763(Cal)

..... was taken care of by section 80a 2 which provided that the aggregate amount of the deduction should not exceed in any case the ..... sections 80c to 80vv clearly postulates that in a given case the aggregate amount of these deductions may exceed the gross total income it ..... care of by section 80a sub section 2 which provides that the aggregate amount of the deductions shall not in any case exceed the gross .....