Aggregation - Judgment Search Results

Karan Engineers (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(100)ELT552TriDel

..... year should be taken into consideration he submitted that the aggregate value of clearances of goods of this particular factory did ..... that nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods for home consumption ..... the case of clearances of the specified goods of an aggregate value not exceeding rs 60 lakhs immediately following the said .....

Shaw Wallace and Company Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1999)68ITD148(Kol.)

..... involved in the block period the assessments have already been made then aggregate of the total income of these previous years is to be ..... period have been filed but assessments have already been made then aggregate of the total income of those previous years is to be ..... to be computed he has contended that this computation involves the aggregation of the total income of all the previous years to be .....

Ortiz Vs. Fibreboard Corp.

Court: US Supreme Court

..... to secede the first and most distinctive characteristic is that the totals of the aggregated liquidated claims and the fund available for satisfying them set definitely at their ..... seventh amendment rights without their consent second and no less important mandatory class actions aggregating damages claims implicate the due process principle of general application in anglo american jurisprudence .....

Shreem Capacitors Pvt. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC207

..... fifty lakhs in the preceding financial year explanation ii for the purpose of computing the aggregate value of clearances under this notification the clearances of any excisable goods which are chargeable ..... the findings of the lower authorities that explanation ii will be applicable in determining the aggregate value of the clearance for the purpose of computing exemption limits under para 1 this .....

Rohit Prakash Goyal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... liable of assessment of dividend from units which on 30th june 1993 aggregates to 10 40 000 and further when purchased by m s shanker ..... liable of assessment of dividend from units which on 30th june 1994 aggregates to 1 56 000 and further when purchased by m s shanker ..... liable of assessment of dividend from units which on 30th june 1995 aggregates to 12 35 000 and further when purchased by m s shanker .....

Collector of Central Excise Vs. Govind Rubber Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(102)ELT67TriDel

..... preceding financial year the exemption contained in this notification shall not be applicable if the aggregate value of clearances of the said goods from such factory for home consumption by or ..... other exemption notification and the first proviso specifically refers to the need for calculating the aggregate value with reference to notification no 65 81 as well as this notification taken together .....

Oil and Natural Gas Commission Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1999)69ITD69(Delhi)

..... bank for the whole accounting year 1969 the learned senior departmental representative submitted that depreciation aggregating to more than 100 per cent of the prescribed rate cannot be claimed in ..... we are unable to accept the contention of the learned senior departmental representative that the aggregate deduction in respect of depreciation allowable to the ongc and the corporation should not .....

Mustaq Ahmed and ors. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... determined on the basis of undisclosed assets and expenses thus in aggregate total undisclosed income was determined at rs 14 98 52 154 ..... 19 next issue relates to addition on account of silver jewellery aggregating to rs 1 80 272 where the facts allegations and arguments ..... discharging its onus in the result the assessee gets following relief aggregating to rs 7 01 886 and the under noted grounds of .....

Polo Singh and Co. (industry) Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(108)ELT416TriDel

..... reproduce explanation ii to the said notification explanation ii for the purpose of computing the aggregate value of clearances under this notification the clearances of any excisable goods which are ..... notification therefore it follows logically that explanation ii has to be applied for determining the aggregate value of clearances of excisable goods for home consumption only and not for clearances .....

Commissioner of Income-tax Vs. Karur Vysya Bank Ltd.

Court: Chennai

Reported in: [1999]239ITR7(Mad)

..... publicity and sales promotion in india exceeds forty thousand rupees so much of such aggregate expenditure as is equal to an amount calculated as provided hereunder shall not be ..... adjusted expenditure explanation for the purposes of this sub section a adjusted expenditure means the aggregate expenditure incurred by the assessee on advertisement publicity and sales promotion in india as .....