Allocable Surplus - Judgment Search Results

Construction Employees' Union and Ors. Vs. the Indian Hume Pipe Co. Lt ...

Court: Mumbai

Reported in: (1994)IIILLJ898Bom

..... to the gross profit of the year in question and the allocable surplus will have to he calculated accordingly 4 b temporary loans the ..... added to the gross profits of the company while calculating the allocable surplus the amount of rs 1 80 288 is not liable to ..... towards development rebate written back after addition of the items namely surplus as per the profit and loss account provision no longer .....

income-tax Officer Vs. South India Viscose Ltd.

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1988)27ITD501(Mad.)

..... allowing the assessee s claim for deduction of these two amounts as there was no allocable surplus in the year under appeal he relied on the recent decision of the kerala high ..... of the assessee s paper book the learned counsel accepted the factual position that the allocable surplus for this year was nil as pointed out by the learned departmental representative the learned .....

Pappu and anr. Vs. Raja Tile and Match Works

Court: Kerala

Reported in: (1989)ILLJ14Ker

..... 11 of the act directs where in any accounting year the allocable surplus exceeds the amount of minimum bonus payable to the employees under ..... broadly the method of computing bonus as a fraction of the surplus profit and adopted a formula mainly referred to as the full ..... bench formula for calculating the surplus available for distribution it was in muir mills co v suti .....

G. Venkataramanappa Vs. C. Kotappa

Court: Karnataka

Reported in: ILR1988KAR2037; 1988(2)KarLJ136

..... any other circumstance section 11 provides for the maximumbonus which depends upon the availability of allocable surplus aterm which is defined under section 2 4 sections 12 to 15 prescribethe mode and .....

Commissioner of Income-tax Vs. Jagatram Ahuja

Court: Andhra Pradesh

Reported in: (1988)73CTR(AP)112; [1988]172ITR632(AP)

..... following principles i on dissolution of a partnership firm the allocation of surplus cash or assets amongst the partners corresponding or approximate to ..... a transfer but to the extent of the excess assets allocated assets allocated to one partner at the expense of the other it ..... tax act in other words to the extent of the property allocated corresponding or approximate to the share of a partner it .....

Etsi Pipeline Project Vs. Missouri

Court: US Supreme Court

..... did not relate very well to the reclamation laws because it disregards the problem of allocating costs for multiple purpose facilities serving other uses in addition to irrigation id at ..... however the army has abandoned this assumption and recognized that this interpretation of what constitutes surplus water is unnecessarily narrow memorandum from susan crawford general counsel of army to assistant .....

Satara Sahakari Sakhar Karkhana Ltd. and anr. Vs. State of Maharashtra ...

Court: Mumbai

Reported in: AIR1989Bom53; 1988(4)BomCR303; (1988)90BOMLR485

..... investment which includes loans from the government and financial institutions goes waste besides the inequitable allocation results in glut of sugarcane in some areas he factories in the glut areas ..... the process they may suffer forced losses but more often the concerned factories lift the surplus sugarcane according to their convenience to suit their prolonged crushing season which runs sometimes .....

Manubhai Pragaji Vashi Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: AIR1989Bom296; (1989)91BOMLR13; 1989MhLJ344

..... depending on actual expenditure the finance department has pointed out that allocation of funds under this head is totally consumed and it is ..... to children belonging to weaker sections is given top priority for allocation of funds d as per government policy girls and children those ..... basic consideration has been that if the institution is in a surplus it would not qualify for grant in aid 13 the test .....

Samir Kumar Das Vs. State of West Bengal

Court: Supreme Court of India

Reported in: JT1988(2)SC78; 1989Supp(1)SCC23

..... was still undecided this circumstance coupled with the absence of clear allocation of posts made it impossible for the promotees to lay claim ..... he the 73 spill over appointments were made there were no allocated or earmarked posts to which those promotees could have been ..... of selection by promotion from grade iii class ii service any surplus vacancies which could not be filled by promotion for want of .....

A.N. Trivedi and ors. Vs. State of Gujarat and anr.

Court: Gujarat

Reported in: (1988)2GLR1123

..... petitioners who assert their right on the strength of the quota allocated under the rules for being considered seniors to promotees alleging that ..... gradation list therefore in the year 1967 only 2 promotees were surplus out of the available quota of 25 for the promotees ..... 1968 when direct recruits were available the promotees who were in surplus quota should be made to step down and accordingly that is .....