Allocable Surplus - Judgment Search Results
Home > Cases Phrase: allocable surplus Sorted by: recent Year: 1982 Page 1 of about 16 results (0.033 seconds)Commissioner of Wealth-tax and ors. Vs. S. Ram and ors.
Court: Chennai
Decided on: Dec-23-1982
Reported in: (1983)37CTR(Mad)158; [1984]147ITR278(Mad)
..... of the firm the surplus remaining if any in ascertained and then allocated as between the different partners which is embedded in rule 2 ..... basis of a notional dissolution and winding up of the firm wherein the real net surplus of every partner gets ascertained when after realization at market value of all the assets .....
Tag this Judgment! Ask ChatGPTNational Textile Workers' Union and Ors. Vs. P.R. Ramakrishnan and Ors ...
Court: Supreme Court of India
Decided on: Dec-10-1982
Reported in: AIR1983SC75; [1983]53CompCas184(SC); (1983)1CompLJ1(SC); (1983)ILLJ45SC; (1983)IIMLJ1(SC); 1982(2)SCALE1144; (1983)1SCC228; [1983]1SCR922
..... merger d disposal of a substantial part of the undertaking e the allocation or disposition of resources to the extent not covered in a ..... passu and if after paying to the creditors there is any surplus distribute the same among the shareholders by way of dividend and ..... up the company pay the creditors and if there is any surplus distribute the same among the shareholders these provisions do not deal .....
Tag this Judgment! Ask ChatGPTTradesvel Security Services Pvt. Ltd. Vs. State of Maharashtra
Court: Mumbai
Decided on: Nov-02-1982
Reported in: (1982)84BOMLR608
..... the base year on an assumption that the ratio which determined the allocable surplus in the base year was the normal ratio not affected by ..... of the act as the ratio for determining the minimum allocable surplus for each year the court held that if the concept of ..... bonus as allocation of an equitable share of the surplus profits had reality and condition that the ratio .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Minerals and Metals Trading
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-13-1982
Reported in: (1983)3ITD466(Delhi)
..... was entrusted with the work of distribution amongst various states for allocation to invidi dual units etc in consultation with the state governments ..... of its other responsibilities if it was also decided that any surplus realised on the sale of stainless steel items over and ..... govt for the national interest it will be noticed that the surplus so credited to the consolidated fund of india was used .....
Tag this Judgment! Ask ChatGPTScIndia Steam Navigation Co. Ltd. Vs. ScIndia Employees Union and Othe ...
Court: Mumbai
Decided on: Sep-21-1982
Reported in: (1983)IILLJ476Bom; 1983MhLJ1058
..... rupees whichever is higher whether or not the employer has any allocable surplus in the accounting year and this provision was to operate ..... provided for in the act the act contemplated the concept of allocable surplus but if the parties intended to adopt some other formula ..... customary bonus does not require calculation of profit or available surplus because it is a payment founded on long usage and .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Janaki Ammal Ayya Nadar Trust
Court: Chennai
Decided on: Aug-05-1982
Reported in: [1985]153ITR159(Mad)
..... deduction for the income tax paid there may not be any surplus of allocation 16 we have to therefore agree with the view taken by ..... left with th trust after meeting all the expenditure that the surplus income can be arrived at in the case of a business ..... into account in the determination of the commercial profits and the available surplus in the hands of the trust for application for trust purposes .....
Tag this Judgment! Ask ChatGPTDaleep Singh and ors. Vs. the State of Maharashtra and anr.
Court: Mumbai
Decided on: Jul-15-1982
Reported in: AIR1983Bom356
..... such statutory business it is therefore competent for the governor to allocate such statutory functions including the matters relating to his subjective ..... signed by the desk officer was issued it is thereafter the surplus lands determination tribunal aurangabad hereinafter referred to as the s ..... on april 19 1977 and found that the petitioner was surplus holder to the extent of 81 acres 24 gunthas 2 .....
Tag this Judgment! Ask ChatGPTSardar Daleepsingh S/O Sardar Pratapsingh Vs. State of Maharashtra
Court: Mumbai
Decided on: Jul-15-1982
Reported in: (1983)85BOMLR497; 1983MhLJ75
..... such statutory business it is therefore competent for the governor to allocate such statutory functions including the matters relating to his subjective ..... signed by the desk officer was issued it is thereafter the surplus lands determination tribunal aurangabad hereinafter referred to as the s ..... on april 19 1977 and found that the petitioner was surplus holder to the extent of 81 acres 24 gunthas 2 .....
Tag this Judgment! Ask ChatGPTIndian Oxygen Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-08-1982
Reported in: (1984)7ITD81(Kol.)
..... of the assets is allocated to the par value of the shares and the balance to the capital surplus brought in account p ..... that the said revaluation reserve reflected nothing but the accumulation of surpluses of the company from sources other than the revaluation of ..... it rather represented accumulation of the company s profits and other surpluses other than those created by the revaluation of the assets .....
Tag this Judgment! Ask ChatGPTShaw Wallace and Co. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-10-1982
Reported in: (1982)2ITD181(Kol.)
..... amount in respect thereof 5 surplus i e balance in profit and loss account after providing for proposed allocations namely further the reserve ..... reserves are amounts set aside out of profits and other surpluses which are not designed to meet any liability contingency commitment ..... assessee is appearing as reserve under the head reserve and surplus in the balance sheet of the assessee vii the reserve .....
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