Allocable Surplus - Judgment Search Results

Highway Cycle Industries Ltd. Vs. Commissioner of Income-tax

Court: Punjab and Haryana

Reported in: [2002]253ITR66(P& H)

..... act 1964 it also claimed a deduction of rs 2 56 042 on account of allocable surplus set on for bonus liability under the payment of bonus act this claim was disallowed .....

investor'S Club Vs. Income-Tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2003)84ITD273(Coch.)

..... india no 2 1998 230 itr 780 delhi 5 citv cement allocation amp co ordinating organization 1999 236 itr 553 103 taxman 403 ..... concern the contributors make payments for a common purpose and the surplus above the expenditure incurred for meeting the purpose comes back to ..... for only those members would be entitled to participate in the surplus who have contributed to it as customers in support of the .....

Deputy Commissioner of Vs. AshwIn C. Shah

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD573(Mum.)

..... payable by the nominating or deceased member to the trade guarantee fund allocation in order of priority 16 1 when as provided in these ..... paid and satisfied pro rata and iii third the payment of the surplus if any to the funds of the exchange provided that the ..... exchange in general meeting may at its absolute discretion direct that such surplus be disposed of or applied in such other manner as it .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... assets of the concerned industrial undertakings and accordingly depreciation cannot be allocated to the different industrial undertakings as per the scheme of ..... relied upon by the learned counsel held that the interest on surplus funds in short term deposit is always of a revenue ..... paid by them but will also be entitled to enjoy the surplus amount realised on the sale transfer assignment of the said .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... assets of the concerned industrial undertakings and accordingly depreciation cannot be allocated to the different industrial undertakings as per the scheme of ..... relied upon by the learned counsel held that the interest on surplus funds in short term deposit is always of a revenue ..... paid by them but will also be entitled to enjoy the surplus amount realised on the sale transfer assignment of the said .....

Gujarat Rajya Dairy Karmacharisabha Vs. Managing Director

Court: Gujarat

Reported in: (2001)4GLR3492

..... government is left free to determine priorities in the matters of allocations or allotments or utilisation of its finances in the public ..... as per the benefits enumerated therein and placement on the surplus cell pool for being considered to be employed in other ..... dairy development corporation does not provide for the option on surplus pool it was submitted that though the government declares that .....

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

Court: Central Administrative Tribunal CAT Jaipur

..... tribunal had questioned the discretion given to the selection committee in allocating marks for written test and viva voce examination for filling up ..... were not eligible to appear in the selection as they were surplus staff of loco shed and had not been regularly redeployed ..... absorbed in the carriage and wagon department after having been rendered surplus from loco shed we do not find any force in the .....

Pioneer Agro Extracts Ltd. and anr. Vs. State of Punjab and ors.

Court: Punjab and Haryana

Reported in: [2002]125STC532(P& H)

..... amount can then be utilised by the government in accordance with the allocation made by the legislature not otherwise the reason is simple the ..... as specified in sub section 2 of section 5 invest the surplus fund including the government securities in such manner as it may ..... at its disposal the government has been empowered to invest the surplus funds in such manner as it may deem fit it can .....

Mohansingh Tanwani and anr. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: AIR2002Bom39; 2002(1)ALLMR818; 2001(3)BomCR285; 2001(3)MhLj339

..... chief minister is the cabinet minister for the department of urban development and therefore this allocation of business is between the two the matters relating to dhule municipal council are undoubtedly ..... these dues within permissible limits the present body has also taken steps to remove the surplus temporary employees and has not filled in any vacancy caused on account of retirement etc .....

thermax Babcock and Wilcox Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

..... provisioning is in the nature of profit rationalizer divider and allocator in order to determine profit each year during which contract ..... the commissioner appeals has further erred in mistaking the simple surplus per se invoice cost price of the despatches such ..... deploying the business funds which being intermittently available as temporary surplus assumed the colour of business income and in the .....