Aggregation - Year 1985 - Judgments

Mar 12 1985 (SC)

Sant Lal JaIn Vs. Avtar Singh

Court: Supreme Court of India

Decided on: Mar-12-1985

Reported in: AIR1985SC857; 1985(1)SCALE423; (1985)2SCC332; [1985]3SCR184; 1985(17)LC609(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 .....

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Jan 25 1985 (SC)

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Decided on: Jan-25-1985

Reported in: AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686

..... these writ petitions are of considerable importance since they involve revenue aggregating to crores of rupees and they have been argued at ..... a deduction from such profits and gains reduced by the aggregate of the deductions if any admissible to the assessee under ..... assessee a deduction from such profits and gains reduced by the aggregate of the deductions if any admissible to the assessee under .....

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Oct 29 1985 (TRI)

indye Chemicals Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-29-1985

Reported in: (1987)(11)ECC141

..... the following explanation shall be inserted namely explanation iv for the purposes of computing the aggregate value of clearances under this notification the clearances of any specified goods which are ..... of the first clearance of the excisable goods in question for home consumption upto an aggregate value not exceeding rs five lakhs subject to certain specified conditions and explanations it .....

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Feb 18 1985 (TRI)

Collector of Central Excise Vs. Synthetic Polywood India (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-18-1985

Reported in: (1985)(5)LC1730Tri(Delhi)

..... the said explanation iv reads as follows explanation iv for the purposes of computing the aggregate value of clearances under this notification the clearances of any specified goods which are exempted ..... goods different limits being prescribed for either explanation iv also relates to computation of the aggregate value of the clearances under the said notification therefore there would appear to be no .....

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May 10 1985 (TRI)

Skol Breweries Ltd. Vs. Third Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: May-10-1985

Reported in: (1985)14ITD298(Mum.)

..... cannot be taken into account for the purpose of determining the aggregate of the amounts representing the values of the assets as on ..... liability in respect of tax have to be deducted from the aggregate of the amounts as ascertained representing the value of the assets ..... as a liability and therefore should not be deducted from the aggregate of the amounts representing the value of the assets as on .....

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Jun 14 1985 (TRI)

Dr. B.A. Rajakrishnan Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Jun-14-1985

Reported in: (1986)15ITD33(Coch.)

..... prejudice to the provisions of sub section 2b or sub section 3 where the aggregate expenditure incurred by an assessee on advertisement publicity and sales promotion in india exceeds ..... learned departmental representative contended that the wordings used in sub section 3a are where the aggregate expenditure incurred by an assessee on advertisement publicity and sales promotion in india exceeds .....

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Sep 20 1985 (HC)

Shyam Sunder U. Nichani Vs. Assistant Collector of Central Excise, Ban ...

Court: Karnataka

Decided on: Sep-20-1985

Reported in: 1985(6)ECC219; 1985(22)ELT751(Kar); ILR1986KAR3232

..... to the notification subject to various conditions viz i the aggregate value of the first clearances should not exceed rs 7 ..... for the purpose of granting exemption under the notification is the aggregate value of clearances from any one factory during the financial ..... factory if such an interpretation is accepted it is the aggregate value of clearances from that factory during the preceding financial .....

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May 10 1985 (SC)

Ashok Kumar Yadav and ors. Vs. State of Haryana and ors.

Court: Supreme Court of India

Decided on: May-10-1985

Reported in: AIR1987SC454; 1986LabIC1417; 1985(1)SCALE1290; (1985)4SCC417; [1985]Supp1SCR657

..... subjects the compulsory subjects included english essay hindi essay and general knowledge carrying in the aggregate 400 marks and there was also viva voce examination which was compulsory and which carried ..... officer has to appear in a written examination in 5 compulsory subjects carrying in the aggregate 400 marks and a viva voce test carrying 200 marks and likewise every candidate belonging .....

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Oct 30 1985 (HC)

Travancore Rayons Ltd. Vs. Commissioner of Income-tax

Court: Kerala

Decided on: Oct-30-1985

Reported in: (1986)55CTR(Ker)141; [1986]162ITR732(Ker)

..... however in respect of any such person the deduction of the aggregate of such expenditure and allowance must not in any case exceed ..... referred to in sub clause ii of this clause or the aggregate referred to in the foregoing proviso the following shall not be ..... earlier previous year sixty thousand rupees ii in respect of the aggregate of the expenditure and the allowance referred to in sub clause .....

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Aug 09 1985 (HC)

East Indian Produce Ltd. Vs. Naresh Acharya Bhaduri and ors.

Court: Kolkata

Decided on: Aug-09-1985

Reported in: [1988]64CompCas259(Cal)

..... the subscribed capital of the investing company provided further that the aggregate of the investments made in all other bodies corporate in ..... specified in sub section 2 and the provisos thereto the aggregate of the investments made by the investing company in other ..... of the subscribed capital of the investing company and the aggregate investments in all other bodies corporate in the same group .....

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