Allocable - Judgment Search Results

Kamala Devi Vs. Bachu Lal Gupta

Court: Supreme Court of India

Reported in: AIR1957SC434; [1957]1SCR452

..... centre could not be developed by it or through its agencies and therefore the land allocated for the remaining community buildings development have been transferred to the government free of cost .....

Commissioner of Income-tax and Business Profits Tax, Madras Vs. Vasant ...

Court: Chennai

Reported in: [1957]32ITR237(Mad)

..... for the department contended that there was a valid and effective allocation in each of the chargeable accounting periods only subsequent to ..... directors were possessed of the requisite authority to order the allocation in question is in our opinion well founded section 131 ..... 1946 he urged that there was a valid and effective allocation to reserves with reference to each of the chargeable accounting .....

The Commissioner of Income-tax and Business Profits Tax Vs. the Vasant ...

Court: Chennai

Reported in: AIR1958Mad326; (1957)2MLJ485

..... for the department contended that there was a valid and effective allocation in each of the chargeable accounting periods only subsequent to the ..... 2 1 apart from the contention that there was no valid allocation before the crucial dates a further contention of the learned ..... and 1946 he urged that there was a valid and effective allocation to reserves with reference to each of the changeable accounting .....

National City Bank of New York Vs. Commissioner of Income-tax, Bombay

Court: Mumbai

Reported in: [1957]31ITR836(Bom)

..... of the profit and loss account if the profits are not allocated or appropriated to a general or a specific reserve by ..... after the dividends have been declared and various amounts have been allocated to different reserves there is no magic about the expression undivided ..... accord by reason of the fact that various amounts have been allocated and the balance or the surplus remains unallocated mr jennings .....

Motilal Manekchand Vs. Commissioner of Income-tax, Bombay

Court: Mumbai

Reported in: AIR1957Bom291; (1957)59BOMLR499; ILR1957Bom495

..... that partition there are three schedules to this deed of dissolution allocating joint family properties to the three parties who were entitled to ..... that what was sought to be done was the application or allocation of the income of the partners after they had received ..... taxing department is not concerned with how the partners apply or allocate this income but the whole question before us is looking to .....

M.S. Kandappa Mudaliar Vs. the Commissioner of Income-tax, Excess Prof ...

Court: Chennai

Reported in: AIR1957Mad751; [1957]32ITR313(Mad)

..... the contention of the department that it was a case of allocation of profits earned by the assessee firm from its export ..... quota till the authorities complied with its request to order an allocation of quotas between the firm and sabapathi 6 what the assessee ..... recognise the claims of the partner of dissolved partnership for fresh allocation of quotas that however does not really affect the question at .....

Union of India (Uoi) Vs. Chaman Lal Loona

Court: Supreme Court of India

Reported in: AIR1957SC652; [1957]1SCR1039

..... indian forces between the dominions and their reconstitution as two separate dominion forces b the allocation transfer and movement of officers and men belonging to the indian forces for the purposes ..... of such re constitution c the allocation transfer and movement for the purposes of such reconstitution of plant machinery equipment and stores .....

In Re: R. Krishnan

Court: Chennai

Reported in: (1958)1MLJ189

..... articles in its schedule became part of central revenues no part of it being specifically allocated to the provinces a change was however introduced into this system by the montford reforms ..... the devolution of authority in respect of provincial subjects to local governments and for the allocation of revenues or other moneys to those governments devolution rules were framed under this provision .....

In Re: K. Jayarama Iyer

Court: Andhra Pradesh

Reported in: 1958CriLJ1290

..... of the council of ministers and article 77 3 to the allocation of the business of government of india among ministers thus the ..... of the business of the government of india and for the allocation among ministers of the said business 5 there can be thus ..... ministers concerned can lawfully take decisions with regard to the business allocated and the validity of such decisions cannot be disputed on the .....

Automobile Club of Michigan Vs. Commissioner

Court: US Supreme Court

..... should be reported as income for that year instead of being allocated over the following 12 months did not exceed the permissible limits ..... commissioner does clearly reflect the income footnote 19 the pro rata allocation of the membership dues in monthly amounts is purely artificial and ..... rests its decision instead on the ground that the pro rata allocation of the membership page 353 u s 193 dues in .....