Allocable Surplus - Judgment Search Results

J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443

..... the capitalof partnership firms 5 surplus i e balance inprofit and loss account after providing for proposed allocations namely 5 balance of ..... balance sheet e depreciation written off or provided shall be allocated under the different asset heads and deducted in arriving at ..... a c or revenue account in a broad sense all allocations to reserve represent additions to capital in the case of .....

Commissioner of Income-tax Vs. Eskayef Ltd.

Court: Karnataka

Reported in: (2007)211CTR(Kar)31; [2008]296ITR110(KAR); [2008]296ITR110(Karn)

..... account if any h 5 surplus i e balance in profit and loss account after providing for proposed allocations namely dividend bonus or reserves ..... the amount of undivided profits in the balance sheet was not allocated as a result of either a resolution of the directors ..... the tribunal comes to a conclusion that because of inclusion of surplus corresponding to reinstatement profits in the uk accounts and of .....

insure Policy Plus Services (India) Pvt. Ltd., a Company Registered Un ...

Court: Mumbai

Reported in: 2007(3)ALLMR462; 2007(3)BomCR98; (2007)109BOMLR559; [2007]79SCL583(Bom)

..... c act 95 of any surplus which emerges as a result of the investigation undertaken under section 26 shall be allocated to or reserved for ..... that the sum received under a life insurance policy including a sum allocated by way of bonus on such policy is exempt from income ..... the other policy holders would be denied a share in the surplus or assignee is entitled to windfall gains after having held that .....

Damodar Valley Corporation Vs. Central Electricity Regulatory

Court: Appellate Tribunal for Electricity APTEL

..... duly apportioned to different generating stations and transmission and distribution system and accordingly the allocated costs of director office other offices central offices and subsidiary activities have been ..... enabled a credible settlement mechanism for intra day power transfers from licensees with surpluses to licensees experiencing deficits sercs are advised to introduce the abt regime at .....

Dy. Cit Vs. Seksaria Biswan Sugar Factory

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... the assessee had claimed exemption on gross amount of dividend without allocating any expenditure in relation thereto the assessing officer further observed ..... 47 of total funds inclusive of share capital reserves and surplus the assessing officer noted that total investment in shares was ..... that the amount invested on mutual funds was out of surplus funds and not out of borrowed funds which is also .....

Promad Dande S/O Laxman Rao Dande Vs. the Joint National Savings

Court: Central Administrative Tribunal CAT

..... assistant director is transferable on all india basis it is pointed out that in the allocation order some persons were transferred out of region and also shri t krishnappa was transferred ..... is also mentioned that the applicant has filed an oa contending against his declaration on surplus without seeking redressal of his grievance through normal administrative channel it is thereafter ordered that .....

Gyandhari Pal Son of Late Bansh Bahadur Pal, Vs. State of U.P. Through ...

Court: Allahabad

Reported in: [2008(116)FLR137]

..... opinion that the court should not interfere in the policy matter of allocation of employees to the two states under the statutory provisions of ..... the two states and the union of india 7 since final allocation has been made after inviting objections from the petitioners i am ..... functioning of the new state and also for reducing the burden of surplus manpower in the parent state of u p 8 moreover this .....

M.P. Urja Vikas Nigam Ltd. and ors. Vs. Rudra Prasad Mishra

Court: Madhya Pradesh

Reported in: (2008)ILLJ50MP

..... helper peon chowkidar sweeper gardner is 95 as per document iv certain posts have been allocated to the state of chhatisgarh under the state reorganization act 2000 eventually it is put ..... forth that there has been reduction in the cadre and there is surplus there is nothing on record to doubt the same in view of the aforesaid we .....

Deputy Commissioner of Income Tax Vs. Finolex Cables Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)114TTJ(Pune.)785

..... all expenses wore identifiable except general administrative expenses and those were allocated to the new industrial undertaking on the basis of salaries ..... other existing manufacturing unit of varieties of cables therefore the allocation was made on the basis of salaries and wages of ..... shows that there is a large capital and reserves and surplus funds are made available on the urse unit hence no .....

State of West Bengal Vs. Raj Salt Private Limited and ors.

Court: Kolkata

Reported in: (2007)3CALLT447(HC)

..... was entrusted with the power and duty to recommend programmes for allocation of railway rakes to the importers based on their needs the ..... guideline for allotment of railway rakes for bringing salt from other surplus states and in view of various conflicting orders passed by ..... sponsorship of railway rakes for movement of the salts from other surplus states zone to the state of west bengal the said salt .....