Allocable - Judgment Search Results

J.B. Boda and Co. (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1992)41ITD36(Mum.)

..... 439 could not be excluded from the expenses to be allocated pro rata such charities and donations consisted of contributions made ..... 80g amounting to rs 3 64 439 the assessing officer allocated all these expenses including these contributions and donations on a ..... the cit appeals therefore held that it would be fair to allocate expenses prorate with reference to the gross income excluding dividend .....

income-tax Officer Vs. Hansalaya Properties

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1992)41ITD290(Delhi)

..... the partners vide dissolution deed dated 17 3 1979 all the assets and liabilities were allocated amongst the different partners and their accounts were credited accordingly after the dissolution deed a .....

Commissioner of Wealth Tax Vs. Swaraj Paul (Huf).

Court: Kolkata

Reported in: (1993)113CTR(Cal)135

..... swaraj paul huf and surrendra paul huf in this view of the matter the capital allocated to minor sons of the respective hufs had to be considered as belonging to the .....

Travancore Tea Estates Co. Ltd. Vs. Commissioner of Income-tax

Court: Kerala

Reported in: [1992]197ITR528(Ker)

..... dispute the principle enunciated by the commissioner of income tax appeals before the tribunal the allocation of the sale proceeds between consumable stores or stock in trade and plant and machinery .....

Norman Vs. Reed

Court: US Supreme Court

..... at large offices and since petitioners wished to field candidates for the county board seats allocated to the separate districts they also had to collect 25 000 signatures from each district ..... of new statewide parties since petitioners chose to field candidates for the county board seats allocated to the separate districts and as required by state law used the component i e .....

Indian Tube Co. P. Ltd. Vs. Commissioner of Income-tax

Court: Supreme Court of India

Reported in: (1992)101CTR(SC)446; [1992]194ITR102(SC); JT1992(1)SC112; 1992(1)SCALE26; [1992]1SCR22

..... relate back to the assessment 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 that date in view of .....

Rufo Vs. Inmates of Suffolk County Jail

Court: US Supreme Court

..... at 116 117 within these constraints the public interest and c onsiderations based on the allocation of powers within our federal system dowell supra at 248 require that the district court .....

Ravinder Singh and ors. Vs. State of Punjab and ors.

Court: Punjab and Haryana

Reported in: (1992)101PLR313

..... test i e 405 out of 900 the total marks allocated for the written test are 900 and the total marks allocated for viva voce are 100 thus making a total of .....

Commissioner of Income-tax Vs. Ramanlal Nagindas Shah

Court: Gujarat

Reported in: (1992)103CTR(Guj)77; [1992]195ITR9(Guj)

..... on a sole surviving coparcener as also where such property on partition came to be allocated to a single coparcener who had female members in the family it has to be .....

Quill Corp. Vs. North Dakota

Court: US Supreme Court

..... application of those taxes and might trigger substantial unanticipated liability for mailorder houses the precise allocation of such burdens is better resolved by congress rather than this court 11 see e .....