Allocable Surplus - Judgment Search Results

Mishra Dhatu Nigam Limited, Rep. by Its Managing Director Vs. Industri ...

Court: Andhra Pradesh

Reported in: 1995(3)ALT899; (1999)IIILLJ1189AP

..... into account the excess or deficiency if any as the case may be of the allocable surplus set on or set off in respect of the fifth and sixth accounting years ii ..... into account the excess or deficiency if any as the case may be of the allocable surplus set on or set off in respect of the fifth sixth and seventh accounting years .....

J.K. Chemicals Limited Vs. Government of Maharashtra and Others

Court: Mumbai

Reported in: 1996(1)BomCR197; (1997)IIILLJ578Bom; 1996(1)MhLj126

..... year or one hundred rupees whichever is higher whether or not the employer has any allocable surplus in the accounting year while conferring rights on the workman to get the minimum bonus ..... the least the said statement of the petitioner is not accurate since the reserves and surplus for the said period as mentioned therein aggregated to rs 1 34 72 400 even .....

Deputy Commissioner of Vs. Excel Glasses Ltd.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1995)53ITD564(Coch.)

..... payment related to the assessment year 1985 86 and as the assessee did not have allocable surplus for that year it was liable to pay bonus at the minimum of 8 1 .....

Bharat Electronics Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)59ITD116(Bang.)

..... liability at all and that the provision is attracted only in case there is an allocable surplus during a particular accounting year it furthermore held that the setting apart of the amount .....

Bharat Electronics Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)56TTJ(Bang.)353

..... liability at all and that the provision is attracted only in case there is an allocable surplus during a particular accounting year it furthermore held that the setting apart of the amount .....

Hmt Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)59ITD76(Bang.)

..... pleases or he might not have to make payment out of this towards computing the allocable surplus it was finally held that the claim of the assessee was not allowable under section .....

Hmt Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1997)57TTJ(Bang.)39

..... pleases or he might not have to make payment out of this towards computing the allocable surplus it was finally held that the claim of the assessee was not allowable under s .....

Assam Company Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

..... below had noted that the assessee brought forward bonus set on before ascertaining the net allocable surplus to rs 71 47 787 while the amount set on earlier years was rs 2 .....

The K.C.P. Limited Vs. the Presiding Officer, I Additional Labour Cour ...

Court: Chennai

Reported in: (1995)2MLJ401

..... prepared under the payment of bonus act indicating the position and that there was no allocable surplus resulting in the absence of any scope to pay more than the minimum bonus of .....

The K.C.P. Limited, Madras Vs. the Presiding Officer, I Additional Lab ...

Court: Chennai

Reported in: (1995)IIMLJ401

..... prepared under the payment of bonus act indicating the position and that there was no allocable surplus resulting in the absence of any scope to pay more than the minimum bonus of ..... prepared under the payment of bonus act indicating the position and that there was no allocable surplus resulting in the absence of any scope to pay more than the minimum bonus of .....