Allocable - Judgment Search Results

Commissioner of Income-tax, Bombay City I Vs. S.P. Jain

Court: Supreme Court of India

Reported in: AIR1962SC1164; [1962]44ITR535(SC)

..... it was obligatory on its part to bring the same to the notice of the allocate having not done so it relying on or on the basis of the purported office .....

The Andhra Bank Ltd. Vs. R. Srinivasan and ors.

Court: Supreme Court of India

Reported in: AIR1962SC232; (1963)IMLJ14(SC); [1962]3SCR391

..... to deliver to the export agency specified by the central government the quota of sugar allocated to them ii it made them suffer a loss on this delivery of sugar and .....

Dwarkadas Kesardeo Morarka Vs. Commissioner of Income-tax, Central Bom ...

Court: Supreme Court of India

Reported in: [1962]44ITR529(SC)

..... it was obligatory on its part to bring the same to the notice of the allocate having not done so it relying on or on the basis of the purported office .....

State of West Bengal Vs. B.K. Mondal and Sons

Court: Supreme Court of India

Reported in: AIR1962SC779; [1962]Supp1SCR876

..... 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 .....

United States Vs. E.i. Du Pont De Nemours and Co.

Court: US Supreme Court

..... du pont s own shares except that christiana and delaware would pass through the votes allocable to them to their own shareholders the amici curiae also proposed plans of compliance substantially ..... that because of the tax consequences of the government s decree and the difficulties of allocating equitably the general motors shares received as dividends by the trusts they and presumably others .....

Jai Narayan Jai Govind Vs. Controller of Estate Duty, Madras.

Court: Chennai

Reported in: [1963]49ITR105(Mad)

..... funds corresponding to the credit entires were actually set apart or allocated at any time for the purpose of benefiting the individuals ..... was held that mere credit entries in books of account without allocation of specific assets or funds corresponding to such entries did ..... by adding thereto certain interest the firms assets were however not allocated and it continued to use all its funds in its .....

In Re: Parekh Wadilal Jiwanbhai

Court: Mumbai

Reported in: [1961]42ITR266(Bom)

..... firm at rs 87 172 and under section 23 6 of the act allocated it between the three partners for tax purposes each partner getting one ..... is not taxed in the hands of the firm but the income is allocated among its partners according to their shares and is taxed in their ..... satisfied the income tax officer took the view that the allocation of shares mentioned in term 3 of the partnership deed related to .....

Ostime (inspector of Taxes) and Another Vs. Duple Motor Bodies Limited

Court: House of Lords

..... under section 137 it is no justification in my opinion for allocating various items of expenditure contained in the accounts and relating them ..... the running expenses of a business and so on cannot be allocated directly to corresponding items of receipts and it cannot be restricted ..... adoption of this system if the overhead expenses are to be allocated to the work in progress it will follow that if trade .....

American Automobile Ass'n Vs. United States

Court: US Supreme Court

..... themselves demonstrate the inadequacy from an income tax standpoint of the pro rata method of allocating each year s membership dues in equal monthly installments not in fact related to ..... of ratable monthly recognition actually employed we consider similarly unsatisfactory from an income tax standpoint allocation of monthly dues to gross monthly income to the extent of actual service expenditures .....

Nawal Mal Vs. Nathu Mal

Court: Rajasthan

Reported in: AIR1962Raj190

..... this entry was limited to the houses acquired requisitioned or allocated by government within the meaning of this entry and therefore ..... pertain to house accommodation which had been acquired requisitioned or allocated by the government or by any competent authority to which ..... of house accommodation in the sense of requisitioning acquiring or allocating houses by the state in cantonment areas but it also .....