Aggregation - Year 1983 - Judgments

Jan 17 1983 (HC)

Commissioner of Income-tax Vs. Mc. Dowell and Company Ltd.

Court: Chennai

Decided on: Jan-17-1983

Reported in: [1985]156ITR162(Mad)

account year in question we must say that the mere aggregatiion of 15 days wages for every year of service of

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Jan 12 1983 (SC)

Northern Carriers Private Limited Vs. Jullundur Improvement Trust, Jul ...

Court: Supreme Court of India

Decided on: Jan-12-1983

Reported in: AIR1983SC282; 1983(1)SCALE29; (1983)2SCC5

..... 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 .....

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Jun 29 1983 (TRI)

income-tax Officer Vs. Shrenikbhai Kasturbhai

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jun-29-1983

Reported in: (1983)5ITD242(Ahd.)

..... after allowing the necessary deductions relevant and available as per conditions of service and thereafter aggregating the net income under the head salaries there is nothing express in section 16 to ..... the salary received from each employer independently and cannot be regarded as referring to any aggregation of all the salaries received from different employers emphasis is also laid on the obligation .....

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Jul 07 1983 (TRI)

G.D. Industrial Engineers Vs. Collector of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-07-1983

Reported in: (1983)(14)ELT(1994)TriDel

..... apprise the excise authorities of their composition even though ii the law in regard to aggregation of goods manufactured severally by partnership firms is well settled the appellants could not ..... have anticipated an aggregation contrary to law c their failure to reiterate the constitution of the appellants with .....

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Sep 17 1983 (TRI)

Shanti Chemical Works Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-17-1983

Reported in: (1983)LC1911DTri(Delhi)

..... these goods should be excluded from the computation of the aggregate value of the goods cleared for home consumption another submission ..... 13 75 lakhs the simple question therefore is whether the aggregate value of the specified goods sodium silicate in the present ..... the returned goods should be excluded from computation of this aggregate value once the goods are cleared for home consumption after .....

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Mar 01 1983 (HC)

Controller of Estate Duty Vs. Estate of Late K. Gangareddy

Court: Andhra Pradesh

Decided on: Mar-01-1983

Reported in: [1983]143ITR937(AP)

..... appeal however the appellate controller reversed the same holding that the aggregate value of the share of the lineal descendants should not be ..... duty at all and this fact was not altered by the aggregation of the property passing on his death with the property of ..... but this was subject to the condition that independently of the aggregation the property should have been liable to estate duty since this .....

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Oct 13 1983 (TRI)

Rainbow Industries Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-13-1983

Reported in: (1983)LC2111DTri(Delhi)

..... explanation v expressly excludes the value of captively consumed goods from the computation of the aggregate value of clearances under the notification the said explanation was only clarificatory and could be ..... in notification no 44 82 while taking into account captively consumed goods for computing the aggregate value of clearances may work to the disadvantage of small manufactures we do not see .....

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Oct 05 1983 (HC)

R.K. Chemical Industries Private Ltd. Vs. Superintendent of Central Ex ...

Court: Kolkata

Decided on: Oct-05-1983

Reported in: 1984(2)ECC341,1984(15)ELT411(Cal)

..... excisable goods upto a limit of rs 20 00 000 aggregate value of clearance for home consumption during the preceding financial ..... goods and declares the said manufacturer eligible for exemption upto the aggregate value of rs 20 00 000 whereas mr sanyal appearing ..... one is specified but another is not but nonetheless excisable and aggregate amount exceeds 15 lakhs total exemption available would be rs .....

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Jun 16 1983 (HC)

Commissioner of Income-tax Vs. English Indian Clays Ltd.

Court: Kerala

Decided on: Jun-16-1983

Reported in: [1984]149ITR112(Ker)

..... required for the purpose of the business in so far as the aggregate of such investments or moneys exceed the amount of the borrowed ..... year 7 as per sub rule 2 in which reference to the aggregate of certain amounts representing the value of the assets is made ..... have already pointed out deals with determination of the capital employed by aggregating the value of assets as on the first day of the .....

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Jul 30 1983 (TRI)

Justice G. Ramanujulu Naidu Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Jul-30-1983

Reported in: (1983)6ITD546(Hyd.)

..... other property by any method such other property it is clear that the section contemplates aggregation of income attributable either to conversion by impressing the separate property with joint family character ..... these processes is often described as blending for and from 1980 81 this provision authorises aggregation where there is also a transfer without consideration gift as it was realised that .....

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