Allocable Surplus - Judgment Search Results
Home > Cases Phrase: allocable surplus Year: 1981 Page 1 of about 26 results (0.02 seconds)Railway Employees Co-operative Banking Society Vs. Industrial Tribunal ...
Court: Rajasthan
Decided on: Dec-17-1981
Reported in: 1981WLN(UC)480
..... in view of the profits earned the allocable surplus and the position of the allocable surplus and amount sit on and set off ..... have claimed in their balance sheets while coming to the allocable surplus the tribunal therefore held that the workmen were entitled ..... could not have been taken into consideration for computation of allocable surplus according to him the balance sheets show book profits and .....
Tag this Judgment! Ask ChatGPTVazir Sultan Tobacco Co. Ltd., Hyderabad and ors. Vs. Commissioner of ...
Court: Supreme Court of India
Decided on: Sep-25-1981
Reported in: AIR1981SC2105; (1981)25CTR(SC)186; [1981]132ITR559(SC); 1981(3)SCALE1483; (1981)4SCC435; [1982]1SCR789
..... behalf of the workmen that such deduction was not justified while determining the available surplus and the allocable surplus for payment of bonus to them under the payment of bonus act 1965 the ..... similarly in the second case the court held that the amount which had been allocated to earned surplus which was intended for the purpose of the business of the assessee company and .....
Tag this Judgment! Ask ChatGPTAssociated Publishers (Madras) Ltd. Vs. Govt. of Tamil Nadu and ors.
Court: Chennai
Decided on: Sep-22-1981
Reported in: (1982)IILLJ107Mad
..... that the act has been amended to provide for bonus even when there is no allocable surplus is no ground particularly when the company was incurring heavy losses continuously which had wiped ..... act provides for payment of bonus to workers irrespective of the position whether there is allocable surplus or not and no valid or compelling grounds having been made out that the company .....
Tag this Judgment! Ask ChatGPTAddl. Commissioner of Income-tax, Delhi-i Vs. Minerals and Metals Trad ...
Court: Delhi
Decided on: May-15-1981
Reported in: (1981)25CTR(Del)228; [1982]134ITR78(Delhi)
..... the year determined in accordance with well established principles the bonus act apart from defining allocable surplus made certain modifications in the general principles that were being applies in industrial law in ..... salary secondly it provided that the bonus payable should be increased above 4 where the allocable surplus was more than the amount necessary for the payment of the minimum bonus the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. the Minerals and Metals Trading Corpora ...
Court: Delhi
Decided on: May-15-1981
Reported in: ILR1981Delhi1a
..... payments are to be made by an employer to its employees out of the allocable surplus of the profits of the year determined inaccordance with well established principles the bonus ..... act a part from defining allocable surplus made certain modifications in the general principles that were being applied in industriallaw in .....
Tag this Judgment! Ask ChatGPTDunlop India Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-10-1981
Reported in: [1983]141ITR542(Cal)
..... similarly in the second case the court held that the amount which had been allocated to earned surplus which was intended for the purpose of the business of the assessee company and ..... of accounting prevalent in the united states they had to be allocated to some account and they were allocated to earned surplus which was intended to designate a fund to be utilised for .....
Tag this Judgment! Ask ChatGPTState Bank of Bikaner and Jaipur Employees Association and anr. Vs. St ...
Court: Chennai
Decided on: Nov-24-1981
Reported in: (1982)ILLJ413Mad
..... at any time on the sale of investments and all surplus income not allocated for payment of interest as provided under these regulations shall ..... respondent at a higher rate regulation 18 contemplates utilisation of the surplus income of the fund and it reads as follows 18 on ..... to be taken at the instance of the first respondent the surplus had become available to the fund for the purpose of the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Bird and Co. (P.) Ltd.
Court: Kolkata
Decided on: Apr-08-1981
Reported in: (1981)23CTR(Cal)224,[1982]133ITR40(Cal)
..... therefore the surplus is after providing for the proposed allocations inter alia for dividend according to the ..... which under the head reserves and surplus states as follows 5 surplus i e balance in profit and loss account after providing for proposed allocations namely dividend joonus or reserves 7 .....
Tag this Judgment! Ask ChatGPTArvindkumar J. Saheba, Trustee of Karnamukteshwar Mahadev Trust Vs. Co ...
Court: Gujarat
Decided on: Jan-29-1981
Reported in: [1981]131ITR86(Guj)
..... surplus shall be paid to kunjvihari k bhatt the hereditary ..... the disbursements mentioned in clause 12 above the surplus income shall be distributed as unde 50 of such surplus shall be set apart and be allocated to the reserve fund 25 of such .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Bombay City-iii Vs. Bank of India
Court: Mumbai
Decided on: Apr-21-1981
Reported in: (1982)26CTR(Bom)223; [1982]136ITR218(Bom)
..... disposal or destination if the surplus is simply carried forward without the persons in requisite authority allocating it to any particular purposes ..... the high court if the surplus is simply carried forward without the person in requisite authority allocating it to any particulars ..... therefore it is correct to say that the authority to allocate funds to different accounts does not necessarily vest in .....
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