Allocable Surplus - Judgment Search Results
Home > Cases Phrase: allocable surplus Year: 1992 Page 1 of about 23 results (0.025 seconds)Firestone Tyre Employees Union, Now Known as Modistone Tyre Employees ...
Court: Mumbai
Decided on: Mar-25-1992
Reported in: 1992(2)BomCR634; (1993)ILLJ426Bom
..... claimed as a deductible item in the calculation of the allocable surplus of the year including the accounting year in question despite ..... the available surplus computed under s 5 after arriving at the available surplus 60 thereof is to be treated as allocable surplus within the ..... had to be deducted therefrom for arriving at the available surplus of bonus for distribution to workmen one such deductible .....
Tag this Judgment! Ask ChatGPTEmpire Plantations (India) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-09-1992
Reported in: [1992(65)FLR923],[1992]197ITR698(Cal)
..... that act now it is the admitted case of the assessee that it had no allocable surplus and therefore no bonuscould be paid under the provisions of the payment of bonus act ..... is of the character of a customary bonus further the assessee s profits left no allocable surplus thereby postulating that the assessee s profit was on a low key in this context .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Karamchand Premchand Pvt. Ltd.
Court: Gujarat
Decided on: Aug-19-1992
Reported in: (1992)107CTR(Guj)340; [1993]200ITR281(Guj)
..... net income for dividends the allocation of net income to a sinking fund or other appropriated surplus reserve or the transfer of ..... of this account will appear all such items as represent allocation or appropriation of net profits such as dividends declared amounts ..... to indicate to stockholders and creditors that a portion of surplus is recognized as unavailable for dividends examples reserve for .....
Tag this Judgment! Ask ChatGPTindra Cotton Mills (P.) Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Apr-10-1992
Reported in: (1992)42ITD27(Mad.)
..... the said explanation three specified items namely i surplus i e balance in the profit amp loss a c after providing for proposed allocation namely dividend bonus or reserves ii proposed additions ..... which as pointed out earlier lays down the surplus i e balance in the profit amp loss a c after providing for proposed allocations namely dividend bonus or reserve shall not be .....
Tag this Judgment! Ask ChatGPTM.L. Gupta, Superintending Engineer, P.W.D. Irrigation Branch Vs. Stat ...
Court: Punjab and Haryana
Decided on: Aug-27-1992
Reported in: (1993)103PLR440
..... of the service treating m l gupta as senior to respondents nos 2 to 42 allocating necessary years of allotment thereafter pass orders of confirmation and promotion respectively with retrospective effect ..... lest the legislative animation would be defeated and the rules would be rendered otiose and surpluses it would also advertedly affect the morale and efficiency of the service mere officiating .....
Tag this Judgment! Ask ChatGPTIndian Tube Co. P. Ltd. Vs. Commissioner of Income-tax
Court: Supreme Court of India
Decided on: Jan-14-1992
Reported in: (1992)101CTR(SC)446; [1992]194ITR102(SC); JT1992(1)SC112; 1992(1)SCALE26; [1992]1SCR22
..... proprietor s interest an amount set aside out of profits and other surpluses not designed to meet a liability contingency commitment or diminution in ..... year rejecting that contention this court held that although such allocation was factually not possible on the very first day of a ..... year but allocation on a later day should be treated as effective from .....
Tag this Judgment! Ask ChatGPTSutlej Cotton Mills Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Oct-26-1992
Reported in: (1993)45ITD22(Kol.)
..... benches of two members and its procedure is regulated by itself subsection 3 provides for allocation of work among the benches sub section 4 provides for resolution of differences among benches ..... pegler s book keeping and accounts seventeenth edition page 311 indicating that the realised capital surplus could be passed through the profit and loss account or alternatively directly charged to the .....
Tag this Judgment! Ask ChatGPTindra Sawhney Etc. Etc Vs. Union of India and Others, Etc. Etc.
Court: Supreme Court of India
Decided on: Nov-16-1992
Reported in: AIR1993SC477; [1992]Supp2SCR454; 1992DGLS(soft)768:1992Supp(3)SCC217
..... citizens the writ petition was allowed on the ground that the allocation of vacancies to and among communities other than harijans and backward ..... be understood is it social backwardness only is the educational backwardness surplus age article 340 1 of the constitution reads as under the ..... in statute more so in a constitution can be read as surplus age in none of the decisions of this court under article .....
Tag this Judgment! Ask ChatGPTBomi Munchershaw Mistry Vs. Kesharwani Co-operative Housing Society Lt ...
Court: Mumbai
Decided on: Dec-03-1992
Reported in: 1993(2)BomCR329
..... covenant for the benefit of the first named property consequently fsi allocable to ratan villa be taken as the entitlement of maneckabad and ..... the hands of trustees who were managing a mosque and durgah surplus from such income was to be distributed between some branches ..... descended from one shaikh mohammad a claim for such surplus income made by the females of one branch was disputed .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Anil Hardboards Ltd.
Court: Mumbai
Decided on: Nov-03-1992
Reported in: [1994]207ITR802(Bom)
..... assessee company was employed in both the units the capital should be allocated to each unit in the ratio of the fixed assets of ..... lakhs1966 67 36 29 lakhs5 the figures of share capital reserves and surplus and of the advances made by the hardboard unit to the ..... 1966 67 were as under assessment share reserve and year end balancecapital surplus of advance toinsulation unit 1964 65 59 90 lakhs 29 18 .....
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