Average - Judgment Search Results

Director, Owcp Vs. Rasmussen

Court: US Supreme Court

..... reference to survivors receiving death benefits is not surprising congress intended increases in the national average weekly wage to be reflected by corresponding increases in minimum death benefits and both ..... permanent total disability and death benefits are adjusted upward each year that the national average wage rises although 10 f gives the incremental increase in compensation payments to all .....

Bhajan Lal and anr. Vs. the Financial Commissioner, Haryana, Chandigar ...

Court: Punjab and Haryana

Reported in: AIR1980P& H23

..... that certain mutations should have been excluded for purposes of calculating average price the reasons given in support of this contention are ..... collector shall determine value of the land which shall be the average of the price obtain1ng for similar land in the locality ..... is that all relevant sales must be taken together and the average worked out it is an elementary principle of interpretation of .....

Commissioner of Income-tax Vs. Mohan MeakIn Breweries Ltd.

Court: Himachal Pradesh

Reported in: [1980]122ITR203(HP)

..... assets of the central unit for the purposes of computing the average capital employed in the undertaking under sections 84 and 101 of ..... the definition of this expression this definition does provide that an average cost depends upon the period during which such asset is used ..... section 7 of section 84 nor the definition of the expression average cost given in rule 19 is helpful in deciding the meaning .....

Sahakari Khand Udyog Mandali Ltd. Vs. the State of Gujarat

Court: Gujarat

Reported in: [1981]47STC212(Guj)

..... operating in their interests has sparked the development of agricultural cooperatives in all countries the average farmer is a comparatively small producer membership in a cooperative increases his bargaining power ..... during the pooling period and making payments of sales returns to members based on the average price received per unit for all products of the same quality in individual associations .....

Parham Vs. J.R.

Court: US Supreme Court

..... in the weekly reviews and by community clinic staff people the average stay for each child who was being treated at southwestern in ..... this review considers a random sample of children s cases the average length of each child s stay in 1975 was 161 days ..... committee reviews the child s case to assist in placement the average stay of the children being treated at savannah in december 1975 .....

Commissioner of Income-tax, Bombay City-ii Vs. Sawyer's Asia Ltd.

Court: Mumbai

Reported in: (1979)11CTR(Bom)285; [1980]122ITR259(Bom)

..... regular employees the assessee company employed casual labour as and when required and on an average three workers were employed the assessee company submitted that the three casual workers should also ..... more casual workers depending upon their requirements an argument was advanced at the bar that averaging should be done we find no warrant in the provision under consideration for adoption of .....

V.C. Ramachandran Vs. Commissioner of Wealth-tax, Karnataka

Court: Karnataka

Reported in: [1980]126ITR157(KAR); [1980]126ITR157(Karn)

..... rental value method and the land and building method some times an average of the two valuation is also adopted but which of the ..... 1980 125itr665 kar decided by us we held that adoption of the average of the value ascertained by the rental method and land and ..... assessee and therefore the reasons which impelled the aac to take the average value of both the methods for the building under the permissive .....

Controller of Estate Duty Vs. Estate of Late G. Venkatasubbaiah (Accou ...

Court: Andhra Pradesh

Reported in: [1982]134ITR447(AP)

..... value of goodwill at one year s purchase of the average profit the average trading profits fixed by the appellate controller at rs 65 ..... and the value of goodwill at one year s purchase of average profits as against three years adopted by the assistant controller of ..... purchase of the annual profits such profits being based on the average annual profits of the two to five years immediately preceding the .....

Commissioner of Income-tax (Central) Vs. General Assurance Society Ltd ...

Court: Kolkata

Reported in: [1980]121ITR727(Cal)

..... business is required to be computed inter alia by the annual average surplus disclosed by the actuarial valuation made in accordance with ..... less the management expenses of that year or b the annual average of the surplus arrived at by adjusting the surplus or ..... more advantageous to the insurer paragraph 1 twenty times the annual average of the share of the surplus allocated to shareholders as .....

Thor Power Tool Vs. Commissioner

Court: US Supreme Court

..... the bankruptcy of a major customer for example the six year moving average formula will fail footnote 32 in such a case where the ..... code 26 u s c 585 b 3 using six year moving average formula as alternative method of computing reasonable addition to bad debt ..... reserve for banks 586 b 1 using six year moving average formula to compute reasonable addition to bad debt reserve for small business .....