Allocation - Judgment Search Results

Portland Golf Club Vs. Commissioner

Court: US Supreme Court

..... determining what portions of its fixed expenses were attributable to nonmember sales petitioner employed an allocation formula described as the gross to gross method based on the ratio that nonmember ..... percentage of fixed costs properly attributable to nonmember sales the parties however stipulated that this allocation method was reasonable id at 17 footnote 5 the following table shows petitioner s .....

Ramesh Chand Paliwal Vs. the State of Rajasthan and anr.

Court: Rajasthan

Reported in: 1990WLN(UC)496

..... vote test his lordship referred to the percentage of marks allocated for the cases of selections to the indian administrative service ..... the consequence of prescribing and obtaining of 40 of aggregate marks allocated for written examination before a candidate could be called for ..... they have to obtain 45 marks of the aggregate marks allocated for written examination and interview we also leave it for .....

Metro Broadcasting Vs. Fcc

Court: US Supreme Court

..... and behavior reflect their background but the constitution provides that the government may not allocate benefits and burdens among individuals based on the assumption that race or ethnicity determines ..... rather than the asserted interest in diversity of broadcast viewpoints the constitution clearly prohibits allocating valuable goods such as broadcast licenses simply on the basis of race see bakke .....

Mohan Kr. Singhania and Others Vs. Union of India and Others

Court: Supreme Court of India

Reported in: AIR1991SC1150; JT1990(4)SC778; 1991LabIC1105; 1990(2)SCALE1223; (1991)1SCC408; 1992(1)LC44(SC)

..... take training with his own batch 6 those applicants who have been allocated to the i t s or any central services group a can ..... one opportunity to such candidates 7 all these candidates who have been allocated to any of the central services group a or i p s ..... that they should resign from the service to which they have been allocated would not operate against them for the main examination of 1990 lest .....

Keshavlal Jawaharlal Vs. Second Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1991)38ITD518(Mad.)

..... grant continuation of registration 4 the learned departmental representative submitted that as long as the allocation of profits was not made according to the ratio in the partnership deed and there ..... have referred the point for consideration is whether this change which took place in the allocation would disentitle the assessee the benefit of continuation of registration section 184 7 as it .....

Palmer Vs. Brg of Georgia, Inc.

Court: US Supreme Court

..... with the district court that to prove a per se violation under a geographic market allocation theory petitioners had to show that respondents had subdivided some relevant market in which they ..... agreements even without explicit reference to price and because it had failed to recognize that allocation rather than subdivision of markets could also constitute a per se antitrust violation footnote 4 .....

Commissioner of Income-tax Vs. R.J. Trivedi and Sons

Court: Madhya Pradesh

Reported in: (1990)82CTR(MP)387; [1990]183ITR420(MP)

..... holding that the unabsorbed depreciation of the assessee registered firm for the preceding assessment years allocated to the partners if not wholly set off in their respective assessment should be brought ..... subsequent years against income from any sources as a result after the unabsorbed depreciation is allocated to the partners there remains no depreciation with the firm which can be carried forward .....

Banque National De Paris Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1991)39ITD224(Mum.)

..... in determining the industrial and commercial profits of a permanent establishment expenses reasonably allocable to such permanent establishment wherever incurred have to be allowed provisions of section ..... expenses wherever incurred including the executive and general administrative expenses which are reasonably allocable to such permanent establishment be made no restriction on such expenses is .....

Missouri Vs. Jenkins

Court: US Supreme Court

..... detailing a desegregation remedy and the financing necessary to implement it although it allocated the costs of the remedy between the governmental entities the court determined that several ..... ordered spending might satisfy constitutional requirements while preserving scarce public funds for legislative allocation to other public needs such as paving streets feeding the poor building prisons or .....

Mysore Lamp Works Ltd. Vs. Commissioner of Income-tax

Court: Karnataka

Reported in: (1990)84CTR(Kar)221; [1990]185ITR96(KAR); [1990]185ITR96(Karn); [1990]52TAXMAN260(Kar)

..... as follows cxxa 15 1 where for any accounting year the allocable surplus exceeds the amount of maximum bonus payable to the ..... when the employer does not earn sufficient income to have an allocable surplus the purpose is to safeguard the interest of the ..... may have to make payment out of this towards computing the allocable surplus therefore following the principles enunciated by the supreme court in .....