Allocable Surplus - Judgment Search Results

M/S. Instrument Research Associates Pvt. Ltd., Rep by Its Chief Accoun ...

Court: Karnataka

Reported in: 2012ILR(Kar)159; 2012(1)KantLJ467; 2012(1)KCCR475

..... that where for any accounting year there is no surplus or the allocable surplus in respect of that year falls short of the ..... of any accounting year referred to in section 10 the allocable surplus exceeds the amount of minimum bonus payable to the employees ..... consider whether the balance sheets of the employer disclosed 8216 allocable surplus 8217 carried forward in accordance with section 15 of the .....

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court: UK Supreme Court

..... generally be approximately equal to the liabilities after current year bonus plus any residual surplus not allocated the nature of the capital reserve 87 the third point mentioned in para 78 ..... bonus requirement and any corresponding entitlement of the shareholders to participate in surplus as a fraction of the amount allocated to policyholders very often one ninth the 90 10 structure historically .....

In the Matter Of: Torrent Power Limited, Ahemdabad Vs. Gujrat Electric ...

Court: Appellate Tribunal for Electricity APTEL

..... of sharing of revenues earned from sale of surplus power for sugen power plants allocated capacity but the same was not pressed and ..... the second proviso to this regulation provided further that income tax allocated to the thermal generating station shall be charged to the ..... in the same proportion as annual fixed charges the income tax allocated to the hydro generating station shall be charged to the .....

In the Matter Of: Gujarat Electricity Transmission Company Ltd Sardar ...

Court: Appellate Tribunal for Electricity APTEL

..... not connected to the interstate transmission network owned and operated by powergrid r 9 power allocated to the 2nd and 3rd respondents is delivered by powergrid at different inter connection points ..... in the initial stages of system development no direct ctu link was envisaged for them surplus capacity available with the intervening transmission system of the appellant was utilized to transfer the .....

Commissioner of Income Tax, Delhi-iv Vs. Jaypee Dsc Ventures Ltd.

Court: Delhi

..... the said interest had been reduced from the project expenditure which are subject to pending allocations that the assessee had commenced the operation of the construction of the project that furnishing ..... business during the relevant assessment year and that the interest earned by the assessee on surplus funds deposited with different companies was taxable as income from other sources the view taken .....

Sreekumar U Vs. the Commissioner, Kendriya Vidyalaya Sangathan, New De ...

Court: Central Administrative Tribunal CAT Ernakulam

..... the counsel submitted that as per the new guidelines various points allocated for certain situations like stay in a station cases where spouse ..... kunjamma pius could not be filled up as she was rendered surplus earlier counsel for the applicant submits that there is no ..... a permanent nature whereas the said individual was retained as a surplus and having brought the applicant from north east area to .....

Power Grid Corporation of India Ltd Vs. Central Electricity Regulatory ...

Court: Appellate Tribunal for Electricity APTEL

..... is predetermined 8221 international accounting standard 4 the term depreciation has been defined as 8220 allocation of the depreciable amount of an asset over its estimated useful life depreciation for the ..... and betterment of transmission systems are shown as grants in aid under 8216 reserves and surplus 8217 till the utilization of grant however grants received for specific depreciable assets are .....

itc Ltd. Vs. State of Uttar Pradesh and ors.

Court: Supreme Court of India

..... shops show rooms and commercial offices and such allied commercial activities iv public use by allocating the area of land for government offices hospitals telephone exchanges police lines etc v organized ..... where the development authorities had already finalized the master plan they were required to earmark surplus lands that is areas not reserved for any identified or specific use for allotment to .....

Jai Rattan Bhalla and anr Vs. Puri Investments and ors

Court: Delhi

..... dissolution is subject to special agreement and thus the property allocated to the partner can be subject to the arrangement between ..... to brush aside words in a statute as being inapposite surpluses if they can have a proper application in circumstances conceivable ..... debts and liabilities of the firm and to have the surplus distributed among the partners or their representatives according to their .....

In the Matter of New Delhi Power Limited Ndpl Delhi Vs. Delhi Electric ...

Court: Appellate Tribunal for Electricity APTEL

..... to support the lower rate are investments relating to contingency reserves and not the surplus funds available with north delhi power limited contingency reserve invested in government securities ..... in myt order based on the allocation statement provided by the distribution licensee the costs allocated to retail supply business as per allocation statement shall be considered while determining .....