Allocable Surplus - Judgment Search Results

Express Cables Private Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1991]187ITR607(Cal)

..... this section provides that if in the subsequent accounting year there is no available surplus or the allocable surplus falls short of the minimum bonus payable to the employees then the amount carried ..... meet a further liability which may arise on a certain contingency of there being inadequate allocable surplus in the subsequent accounting year such a provision in our opinion cannot be regarded as .....

Commissioner of Income Tax Vs. Birla Cotton Spg. and Wvg. Mills Ltd.

Court: Kolkata

Reported in: (1992)107CTR(Cal)188

..... year or one hundred rupees whichever is higher whether or not the employer has any allocable surplus in that accounting year provided that where an employee has not completed fifteen years of ..... that specified in this sub section notwithstanding that such employer did not have the required allocable surplus for the payment of such bonus then such employer shall deduct the excess amount of .....

India Carbon Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

..... profits are to be ascertained is explained in the act section 4 two expressions available surplus and allocable surplus are elucidated section 5 what sums are to be deducted from gross profits is ..... maintained by every industrial unit the register b shows set on and set off of allocable surplus and amounts payable as bonus and amounts carried forward are to be shown the fourth .....

Commissioner of Income-tax Vs. Kerala Agro Industries Corporation

Court: Kerala

Reported in: [1990]183ITR197(Ker)

..... order dated august 19 1976 the income tax officer found that the assessee had no allocable surplus for the accounting period and that as per the provisions of the payment of bonus .....

Vincent P. Ferns Vs. Gift-tax Officer.

Court: Chennai

Reported in: [1990]33ITD58(Mad)

..... a to 4 1 d of the gift tax act and had held that the allocation of surplus amongst the partners corresponding or approximate to their shares on the dissolution of a .....

Bhagwan Dass Pawaiya and ors. Vs. Union of India and ors.

Court: Delhi

Reported in: 42(1990)DLT15

..... 11 1989 2 more quantities of alcohol are available in some of the surplus states than have been allocated here if any deficit state u t needs additional quantities for potable or ..... use of the alcohol procured from within the state which itself is surplus in alcohol if he wishes to secure allocation also from our quota which until the coming november is from .....

Mead Corp. Vs. Tilley

Court: US Supreme Court

..... provisions plan assets are then distributed to participants in accordance with a six category allocation scheme set forth in 4044 a which requires that plan administrators first distribute ..... alternative grounds for concluding that erisa requires payment of unreduced early retirement benefits before surplus assets revert to the employer first unreduced early retirement benefits may qualify as .....

J. Muthukrishnan and anr., Etc. Vs. the State

Court: Chennai

Reported in: 1990CriLJ2570

..... public special b department dated 24th february 1988 issued regarding the allocation of business of government of tamil nadu during president s rule ..... the business of the government of the state and for the allocation among ministers of the said business in so far as ..... 1984 and 7 9 1984 to be issued for depositing the surplus funds with certain specified branches of selected nationalised banks against .....

Commissioner of Wealth-tax Vs. PremnaraIn Praveen Kumar

Court: Kolkata

Reported in: [1991]187ITR539(Cal)

..... available to any partner in his individual wealth tax assessment from net wealth including the allocated amount being the value of his interest in the firm can be considered only in ..... upon its dissolution or his retirement therefrom to the value of his share in the surplus of the partnership assets left after deduction of liabilities and prior charges on the date .....

R.B. Shreeram Durga Prasad and Fatechand Nursing Das Vs. Settlement Co ...

Court: Supreme Court of India

Reported in: AIR1989SC1038; (1989)75CTR(SC)187; [1989]176ITR169(SC); JT1989(1)SC234; 1989(1)SCALE247; (1989)1SCC628; [1989]1SCR335

..... 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 .....