Amortize - Judgment Search Results

United States Vs. Winstar Corp.

Court: US Supreme Court

..... purchase method of accounting to record supervisory goodwill arising from the transaction with an amortization period of 40 years the bank board ratified the merger or supervisory action agreement ..... board and the fslic were contractually bound to recognize the supervisory goodwill and the amortization periods reflected in the agreements between the parties ibid from this finding the principal opinion .....

Duquesne Light Co. Vs. Barasch

Court: US Supreme Court

..... costs of canceled plants from the ratebase but not as preventing their recovery through amortization meanwhile the puc similarly granted appellant pennsylvania power co a rate increase and authorized ..... recovery of the costs in question either by inclusion in the ratebase or by amortization the supreme court rejected appellants constitutional challenge to the statute thus interpreted observing that .....

Lakhanpal National Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1999)69ITD9(Ahd.)

..... remains outstanding icici and the company shall be at liberty to agree to an amortization schedule amortization schedules different from the ones given above in which case notwithstanding anything to the ..... contrary contained in the said heads of agreement and or these presents the amortization schedule amortization schedules as subsequently agreed to will be effective and the company shall repay .....

Honey Enterprises Vs. Commissioner of Income-tax, Delhi

Court: Delhi

..... the gross realizations pertaining to that feature film and thereafter amortize the cost of acquisition of the distribution rights of ..... unamortized cost of acquisition is to be carried forward for amortization against business income of the subsequent year this is disputed ..... gross realizations from exhibition of that film was available for amortization during the year in question thus according to the .....

Fpc Vs. Natural Gas Pipeline Co.

Court: US Supreme Court

..... above a fair return manifestly such an additional return would unjustly penalize consumers the amortization period the court below held that since the business was unregulated for the first ..... were unregulated for seven years earnings during that period were available and adequate for amortization in fact the companies charges to earnings for depreciation depletion and retirements totaled 19 .....

Helvering Vs. Union Pacific Railroad Co.

Court: US Supreme Court

..... accrual basis its final disbursement may be anticipated by amortization and the amortized amount deducted annually from his gross income page 293 ..... deduction from gross income in its tax returns of the amortized amount of the commissions and discount was disallowed by the ..... the commissioner appears to have continued to permit taxpayers to amortize and deduct commissions paid on bond issues prior to 1913 .....

Hanover Bank Vs. Commissioner

Court: US Supreme Court

..... is reasonable b in all other cases in accordance with regulations prescribing reasonable methods of amortizing bond premium prescribed by the commissioner with the approval of the secretary footnote 6 ..... has the consistent administrative practice culminating in a published ruling been to allow such amortization but congress in narrowing such deductions in the 1954 code and prohibiting them entirely .....

Commissioner of Income Tax Vs. Mangal Tirth Estates Ltd.

Court: Chennai

Reported in: (2008)214CTR(Mad)253

..... principle to consider the claim of the expenditure incurred to be granted in full without amortization it may be pointed out that the assessee has been consistently following the completed contract ..... manner equally assumes relevance in the computation of the profit and loss 40 the expenses amortized in the accounts consisted of legal expenses advertisement expenses and sales promotion expenses as far .....

American Tel. and Tel. Co. Vs. United States

Court: US Supreme Court

..... circumstances to be definitely attributable to depreciable telephone plant provision will be made for amortization of such amounts through operating expenses through the medium of either account 613 ..... franchises and similar rights acquired less the amounts of reserve requirements for depreciation and amortization of the property acquired and amounts of contributions to the predecessor company or .....

Fpc Vs. Niagara Mohawk Power Corp.

Court: US Supreme Court

..... a licensee in any project or projects under license the licensee shall establish and maintain amortization reserves which reserves shall in the discretion of the commission be held until the ..... balances of current depreciation accounts and c aggregate appropriations of surplus or income held in amortization sinking fund or similar reserves or expended for additions or betterments or used for the .....