Aggregation - Judgment Search Results

international Research Park Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1994)50ITD37(Delhi)

..... such exports if the assessee has to have domestic trade also the provision directing the aggregation of both export and domestic turnovers for the purpose of apportioning export profits is ..... operational and according to clause b the entire turnover of the entire business must be aggregated and then only apportioned according to us any other interpretation would be unintended interpretation and .....

Ganesh Metal Processing Industries Vs. Union of India

Court: Andhra Pradesh

Reported in: 1995LC252(AP); 1996(81)ELT11(AP)

..... hundred lakhs in the preceding financial year explanation ii provides the method of computing the aggregate value of clearances under the notification and says the clearances of any excisable goods ..... wrong interpretation of the language employed in the notification that the method of computing the aggregate value of clearances contemplated under the notification was not applied in the cases of .....

Indian Communication Network Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1994)50ITD411(Delhi)

..... have to be excluded based on which he claimed that the aggregate value of machinery falls within the permissible limits he pleaded ..... will he regarded as a small scale industrial undertaking if the aggregate value of the machinery and plant other than tools jigs ..... the department of industrial development such as the determination of the aggregate value of investment in machinery and plant in our view .....

Commissioner of Income-tax Vs. New Shorrock Spg. and Mfg. Co. Ltd.

Court: Mumbai

Reported in: (1995)123CTR(Bom)297; [1995]212ITR355(Bom)

..... ceiling laid down by sub section 4 was applicable not to the aggregate amount in respect of which the deduction was claimed but to ..... of the donations aforesaid which is equal to the difference between such aggregate and the said limit so however that the limit so raised ..... 1 is allowable at the rates specified therein in respect of the aggregate of the sums specified in sub section 2 subject to the .....

Airtech Pvt. Ltd., Harichand Vs. Income-tax Settlement

Court: Income Tax Appellate Tribunal ITAT IT

..... the application alone there was additional positive income and the aggregate tax payable for the years for which additional positive income ..... the maintainability of the application would depend upon whether the aggregate of the taxes for the years for which additional positive ..... a disclosure of income which would include losses with the aggregate of the taxes payable for the years for which additional .....

Punjab National Bank Vs. Surinder Singh Mandyal and ors.

Court: Himachal Pradesh

Reported in: AIR1996HP1

..... the normal banking practice is added towards the principal and the aggregate amount of principal and interest is then treated as principal ..... such principal sum were substituted for the then existing words such aggregate sum the object of the aforesaid amendment to section 34 ..... be awarded only on the principal sum and not on the aggregate sum comprising of principal and interest accrued thereon 46 on .....

Sarvaraya Textiles Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1995)54ITD612(Hyd.)

..... course of the assessment proceedings the assessing officer found that the assessee had incurred an aggregate expenditure of rs 75 26 707 in relation to the consignment sale transactions he further ..... found that such aggregate expenditure was inclusive of the following amounts paid by the assessee towards bank commission and .....

Vellayan Chettiar Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1995)54ITD201(Mad.)

..... to him only an expenditure of rs 94 forming part of the aggregate expenses of rs 203 under the head other expenses alone was ..... of the case we have considered the rival submissions as for donations aggregating to rs 10 881 as pointed out earlier the assessing officer ..... allowed section 80g deduction in respect of an aggregate sum of rs 6 101 and disallowed the rest but the .....

Commissioner of Income-tax Vs. Echjay Industries Pvt. Ltd.

Court: Mumbai

Reported in: (1995)128CTR(Bom)276; [1995]214ITR27(Bom)

..... act 1961 deduction is allowable to an assessee with reference to the aggregate of the sums specified in sub section 2 thereof subject however ..... the provisions of this section i in a case where the aggregate of the sums specified in sub section 2 includes any sum ..... of the donations aforesaid which is equal to the difference between such aggregate and the said limit so however that the limit so raised .....

Vivek JaIn Vs. the Professional Examination Board, Madhya Pradesh, Bho ...

Court: Madhya Pradesh

Reported in: AIR1994MP164

..... the examination as is done every time on the basis of aggregate marks obtained by the candidates in science subjects viz physics ..... 5 2 there is prescription of minimum qualifying marks for the aggregate marks there is no prescription of minimum qualifying marks in the ..... marks secured in general english would not be added in the aggregate marks of the candidate that reason apparently is that candidates .....