Allocation - Judgment Search Results

Nantahala P. and L. Vs. Thornburg

Court: US Supreme Court

..... ferc required nantahala s wholesale rates to be filed in accordance with that allocation ferc s allocation of entitlement power is therefore presumptively entitled to more than the negligible weight ..... ferc required nantahala s wholesale rate to be filed in accordance with that allocation ferc s allocation of entitlement power is therefore presumptively entitled to more than the negligible weight .....

Indian Oil Corporation Vs. Income Tax Officer, Calcutta and ors.

Court: Supreme Court of India

Reported in: AIR1987SC1897; (1986)58CTR(SC)83; [1986]159ITR956(SC); 1986(1)SCALE1022; (1986)3SCC409; [1986]2SCR1107; 1986(2)LC249(SC)

..... if the assessee could obtain in due course auditors certificates regarding reasonableness of the expenses allocated by the burmah oil company ltd to the assessee company for supervision and control ..... relevant subject 3 existence of auditor s certificate fixing percentage that would be reasonable for allocation in respect of the subsidiary companies including the assessee these were some of the .....

City Transports Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1986]162ITR436(Mad)

..... consideration for the transfer of the route permits the appellate assistant commissioner also accepted the allocation of the total consideration as made by the assessee the department preferred an appeal before ..... the assessee was in any way unreasonable or arbitrary they were only contending that the allocation was not possible and the consideration paid in entirety represented the value of the bus .....

Narotamdas Trikamdas Toprani Vs. Bombay Dyeing and Manufacturing Co. L ...

Court: Mumbai

Reported in: (1986)88BOMLR649; [1990]68CompCas300(Bom)

..... not ready for commercial production the company ought to have allocated the expenditure on the plant by september 1986 anyway for ..... been substantially reduced on account of a large amount being allocated for revenue expenditure but for the purpose of calculating the ..... fact that this average profit may be reduced after the allocation of unallocated expenditure although this is denied by the first .....

Manju Singh Vs. the Dean, B.J. Medical College and ors.

Court: Gujarat

Reported in: AIR1986Guj175; (1986)2GLR1147

..... respondents contend that though the candidates belonging to other states can compete for the seats allocated for them reservation for scheduled castes or tribes will be confined to the candidates ..... course in government colleges on the seat reserved for scheduled castes out of the seats allocated to the candidates who have passed the qualifying examination of central secondary education board .....

Raymond Woollen Mills Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1986)18ITD64(Mum.)

..... octroi and so on the same uncertainty may apply to the expenditure of power in allocable expenditure on account of management examination supervision etc when thus different quantities of raw material ..... above background that the assessee has claimed instead of making a futile attempt at accurate allocation of expenditure including fiscal levies for the purposes of stock valuation it has followed a .....

Karam Chand Thapar and Bros. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1986)18ITD236(Kol.)

..... that a portion of the expenses particularly interests should be allocated to dividend income with result that the amount deductible under ..... the investments of the assessee the expenses should not be allocated to the dividend income as almost the entire dividend has ..... therefore that the commissioner cannot on facts or in law allocated such expenses as relatable to dividend income only on behalf .....

H.S. Mukherjee Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1986)56CTR(Cal)150,[1986]161ITR846(Cal)

..... capital gain which was determined to be rs 1 31 676 was allocated between the two partners 2 in the income tax assessment of h ..... subsequently when the gains resulting from the transfer of capital assets was allocated to the partners of the firm in support of his contentions the ..... income in the hands of the firm such income had to be allocated between the partners under section 67 of the act and on such .....

C.i.T., Bombay City Vs. Bombay Burmah Trading Corpn., Bombay

Court: Supreme Court of India

Reported in: AIR1986SC500; (1986)88BOMLR570; (1986)58CTR(SC)144; [1986]161ITR386(SC); 1986(2)SCALE277a; (1986)3SCC709; [1986]3SCR269

..... 10th june 1949 he then considered the proceeds realised and made the allocations for the assessment years 1950 51 and 1951 52 in the manner ..... of the statement of the case submitted to the high court upon allocation made in the above manner the income tax officer s finding was ..... i t r p 785 7 the question that arose upon such allocations having been made in the manner indicated was as to whether the .....

Matsushita Vs. Zenith Ratio Corp.

Court: US Supreme Court

..... destroy the competition while sharing in any gains if the conspiracy succeeds the necessary allocation is therefore difficult to accomplish yet if conspirators cheat to any substantial extent the ..... to respondents footnote 2 5 the third circuit twice specifically noted that horizontal agreements allocating customers though illegal do not ordinarily injure competitors of the agreeing parties id at .....