Aggregation - Judgment Search Results

United States Vs. Thompson/Center Arms Co.

Court: US Supreme Court

..... machineguns destructive devices and silencers for instance the reference to combination of parts causes parts aggregations to be firearms whenever those nouns are used and not just when they are used ..... manufacturing or otherwise producing a firearm congress clearly intended that the making include a disassembled aggregation of parts ante at 510 where the assemblage of such parts results in a firearm .....

Commissioner of Income-tax Vs. Hico Products (P.) Ltd.

Court: Mumbai

Reported in: [1993]201ITR567(Bom)

..... individual items of expenditure are applicable but in the proviso an aggregate ceiling has been put on the expenditure without laying down ..... provision contained in clause a and has laid down a separate aggregate ceiling on expenditure under different heads this view of our ..... added in the proviso for the purpose of considering the aggregate we are therefore of the clear opinion that the individual .....

Soudambika Finance Pvt. Ltd. Coimbatore and Etc. Etc. Vs. Union of Ind ...

Court: Chennai

Reported in: AIR1993Mad190; [1995]82CompCas302(Mad)

..... as regards chit funds conducted by unincorporated bodies such as individuals sole proprietorships andpartnerships the aggregate amount of chits should not at any point of time exceed rs 10 000 vii ..... on business on the commencement of the proposed legislation clause 13 the committee considered the aggregate amount of chit to be conducted by an individual foreman partnership foreman and foreman company .....

Gandhinagar Bottling Pvt. Ltd. Vs. Union of India

Court: Gujarat

Reported in: 1995(75)ELT54(Guj); (1992)2GLR1339

..... paragraph 1 shall not exceed rupees thirty lakhs and sixty lakhs respectively provided that the aggregate value of clearances of the specified goods from any factory by one or more manufacturers ..... respectively further it provides that nothing contained in the notification will be applicable if the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one .....

Sri Athar Ali Vs. Govind Ballabh Pant University of Agriculture and Te ...

Court: Allahabad

Reported in: AIR1993All166

..... eligibility qualifications for admission to the aforesaid course are as follows i 55 marks in aggregate in intermediate science with biology or intermediate agriculture with not less than 45 marks in ..... affidavit contains eligibility qualifications relevant part of which has already been reproduced herein before word aggregate has been defined in clause 2 of appendix ii of the said brochure and the .....

Chettinad Agencies (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1993)44ITD243(Mad.)

..... other persons included in assessee s total income and chapter vi aggregation of income and set off or carry forward of loss come ..... to be eligible for favoured treatment and lastly to limit the aggregate amount of deduction admissible under that chapter to the gross total ..... income but sub section 2 of section 80a provides that the aggregate amount of the deductions required to be made under chapter via .....

T.A. Devagnanam (Jr.) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1993)45ITD124(Mad.)

..... assessment year 1982 83 yet the said dividends should not be aggregated for purposes of bringing the sums to charge in the ..... shares in question 35 turning next to the question whether the aggregate of the dividends declared by niil during the previous year relevant ..... is brought to charge in the respective assessment years and not aggregated and brought to charge in the assessment for the assessment .....

P.K. Asha Vs. Bangalore University

Court: Karnataka

Reported in: ILR1992KAR2862; 1992(2)KarLJ557

..... general category candidate the candidate should have 50 of marks in aggregate aggregate shall be calculated by putting all the subjects together for ..... passed in 3 subjects if these are counted independently or aggregate the result is that she has passed it was rightly ..... in theory part of science subjects not in the total aggregate since march 1982 sd h u laharwal assistant secretaryacademicin the .....

inspecting Assistant Vs. Asia Match Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1992)41ITD166(Mad.)

..... scheme of that section the process is basically that first the aggregate values of the assets as on the first day of the ..... ii secondly from the values ascertained under clause ii are deducted the aggregate of the amounts as on the first day of the computation ..... settled as noticed earlier section 80j 1a iii clearly stipulates that the aggregate of the amounts of borrowed monies and debts owed by the .....

Meenakshi Sharma Vs. the Board of School Education, Haryana Through th ...

Court: Punjab and Haryana

Reported in: AIR1993P& H1

..... the total deficiency is not more than i per cent of the aggregate marks that candidate shall be awarded the requisite grace marks to pass ..... the total deficiency is not more than one per cent of the aggregate of marks he will be awarded the required grace marks that can ..... be eligible for grace marks up to one per cent of the aggregate of the total marks allotted to the papers 6 incidentally the matter .....