Allocable Surplus - Judgment Search Results

Molins of India Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1984)8ITD30(Kol.)

..... schedule 2 where for any accounting year there is no allocable surplus or the allocable surplus in respect of that year falls short of the ..... making of the payment in excess of allocable surplus and so long as there was allocable surplus in excess of the minimum bonus payable ..... rupees whichever is higher or in a case where the allocable surplus exceeds the said amount of minimum bonus payable to the .....

income-tax Officer Vs. Sri Varadaraja Textiles (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)9ITD469(Mad.)

..... bonus is paid under the act it shall be set off against the available surplus and any allocable surplus remaining undistributed has to be set on and set off both backwards and forwards ..... the current year it is admitted that this payment has not been adjusted against the allocable surplus of any accounting year hence admittedly this was not an amount paid under the payment .....

State Bank of India Staff Union and ors. Vs. State Bank of India

Court: Chennai

Reported in: (1984)ILLJ306Mad

..... profit sharing bonus is paid after the close of the accounting year based on the allocable surplus it is never paid in terns of basic wages it cannot be therefore fitted in .....

idaho Vs. Evans

Court: US Supreme Court

..... estimated size of the run exceeds the escapement goal by a specified amount the surplus is allocated between non indian fishers below the bonneville and indian fishers above that dam two ..... anadromous fish is sufficiently similar to make equitable apportionment an appropriate mechanism for resolving allocative disputes footnote 8 the anadromous fish at issue travel through several states during their .....

Arizona Vs. California

Court: US Supreme Court

..... the boundary lands recognized by the secretary and for appropriate additional water allocations while the california agencies have filed suit to set aside the ..... acre feet to nevada arizona and california would share equally in any surplus 373 u s at 373 u s 565 over strong objection ..... u s 696 438 u s 699 1978 if there is no surplus of water in the colorado river an increase in federal reserved .....

In Re: Bengal National Textile Mills Ltd.

Court: Kolkata

Reported in: [1986]59CompCas956(Cal)

..... loans were to be kept pending for an indefinite time funds were neither available nor allocated to pay the unsecured loans there was no provision in the original scheme even for ..... 20 of its paid up capital plus its reserves and surplus reduced by accumulated loss the share capital and the reserves and surplus of the company in the aggregate was rs 60 .....

Dattatraya Govind Bhatkar and ors. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 1984(2)BomCR92

..... petitioners in ram building because offices of the board are be accommodated there such an allocation is totally contrary to the provisions of section 92 the dishoused occupants have the ..... and who are in need of accommodation in other reconstructed building if surplus space is available all surplus space available after accommodating the petitioners and other dishoused former occupants must .....

Madhusudan Singh and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1984SC374; 1983(2)SCALE856; (1984)2SCC381; [1984]1SCR849; 1984(16)LC248(SC)

..... mean only division of a particular kind or to particular persons the words apportionment allotment allocation classification clearly fall within the broad sweep of the word distribution so construed the word ..... a better mode of distribution contemplated by article 39 b than to take away the surplus agricultural lands from the landlords and distribute it amongst the poor suffering landless tillers of .....

Hillsboro Nat'l Bank Vs. Commissioner

Court: US Supreme Court

..... for instance the desire to save taxpayers the burden of careful allocation of relatively small expenditures favors the allowance of the entire deduction ..... sess 1975 footnote 2 33 in particular it could prohibit the allocation of any shareholder basis to an expensed asset thereby completely ..... the relevant cost was that in the prior years when the surplus was built up i cannot tell whether or why the .....

State Bank of India Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1983)6ITD225(Kol.)

..... got deduction as its business expenditure therefore even a portion of the interest cannot be allocated towards dividend 23 the third point is the nature of amount received from the unit ..... course of its normal business money is stock in trade of the assessee and the surplus money was invested in shares under these circumstances the collection charge paid by the assessee .....