Allocable - Judgment Search Results

income-tax Officer Vs. Gujarat Handicraft and Handloom

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1984)9ITD488(Ahd.)

..... employment and it was paid to and received by the dock company without any special allocation to any particular part of their property either capital or revenue and was simply to .....

Molins of India Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1984)8ITD30(Kol.)

..... ready reference as follows 1 where for any accounting year the allocable surplus exceeds the amount of bonus payable to the employees in ..... schedule 2 where for any accounting year there is no allocable surplus or the allocable surplus in respect of that year falls short of ..... only the minimum bonus but as and when the amount of allocable surplus exceeds the minimum bonus payable in a given year taking .....

income-tax Officer Vs. Sri Varadaraja Textiles (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)9ITD469(Mad.)

..... per cent of the wages and in the absence of statement of allocable surplus the sum of rs 59 689 was excessive bonus not ..... act it shall be set off against the available surplus and any allocable surplus remaining undistributed has to be set on and set off ..... it is admitted that this payment has not been adjusted against the allocable surplus of any accounting year hence admittedly this was not an amount .....

Wealth-tax Officer Vs. Mrs. Premal Kumari Jain

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1984)8ITD897(Chd.)

..... 1957 which directs the determination of the net wealth of the firm and then the allocation of that net wealth to the individual partners the expression net wealth as used in ..... rules 1957 that rule required the net wealth of the firm to be determined and allocated to the partners according to their shares in the capital the assessee claimed that in .....

The Dicector of Postal Services (South) Kerala Circle, and anr. Vs. K. ...

Court: Kerala

Reported in: (1984)ILLJ484Ker

..... legislative entries must be given a large and liberal interpretation the reason being that the allocation of subjects to the lists is not by way of scientific or logical definition but .....

Commissioner of Income-tax Vs. Shri Rangnath Bangur and Shri Purshotta ...

Court: Rajasthan

Reported in: (1984)41CTR(Raj)21; [1984]149ITR487(Raj)

..... para 6a of the concessions order only in respect of the notional deemed dividend income allocated to part b states in these reassessment orders the ito did not allow the assessees .....

P.K. Ramachandra Iyer and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1984SC541; 1984LabIC301; (1984)ILLJ314SC; 1983(2)SCALE1060; (1984)2SCC141; [1984]2SCR200; 1984(1)SLJ474(SC); 1984(16)LC44(SC)

..... gupta felt that he was unjustly treated by his superiors by not allocating students for ph d to him and by not facilitating post ..... the details of it this resulted in dr gupta being denied the allocation of students he did not act in a precipitate manner he went ..... marks for viva voce test was unduly high compared to 600 marks allocated for the written test but the asrb in prescribing minimum 40 marks .....

Juggi Lal Kamlapat Bankers and anr. Vs. Wealth Tax Officer, Special Ci ...

Court: Supreme Court of India

Reported in: AIR1984SC564; (1984)39CTR(SC)47; [1984]145ITR485(SC); 1983(2)SCALE953; (1984)1SCC571; [1984]2SCR35

..... association as is equal to the amount of its capital shall be allocated among the partners or members in the proportion in which capital ..... residue of the net wealth of the firm or association shall be allocated among the partners or members in accordance with the agreement of ..... are entitled to share profits the sum total of the amounts so allocated to a partner or member shall be treated as the value .....

Rushen Vs. Spain

Court: US Supreme Court

..... only role played by the constitutional error in the court s analysis was that it allocated the burden of proof to the state to show beyond a reasonable doubt that the .....

State Bank of India Staff Union and ors. Vs. State Bank of India

Court: Chennai

Reported in: (1984)ILLJ306Mad

..... profit sharing bonus is paid after the close of the accounting year based on the allocable surplus it is never paid in terns of basic wages it cannot be therefore fitted .....