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Collector of Central Excise Vs. Niphad Sahakari Sakhar Karkhana

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(6)LC281Tri(Delhi)

..... during may september of 1980 81 season was taken as the average production in appeal the collector appeals set aside the assistant ..... three years should be divided by 3 by doing so the average production figure becomes smaller and it correspondingly gives a larger ..... the present appeal as against the words means the simple average production during the corresponding period of the preceding five sugar .....

Rohiniben Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1985)13ITD830(Mum.)

..... same bonus issue on the same date the application of the average principle makes the cost of acquisition vary from shareholder to ..... and otherwise dealt with this conglomeration of shareholding then on the average method the alleged cost of acquisition of the bonus shares would ..... over the original and the bonus shares and finding out the average cost per share the appeals are allowed with costs their .....

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686

..... for determining the standard profits the statutory percentage was required to be applied to the average amount of capital employed as computed in accordance with the second schedule and the second ..... s boothalingam where he recommended that the prevailing base for the calculation of profits namely average capital employed in the business during each year was complicated and difficult to establish and .....

Upvan International Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1986)15ITD215(Delhi)

..... is to ensure that like was compared with the like the average fabrication price paid to other fabricators as noted by the authorities ..... on merits there is one concern called sonu international to which average price of rs 7 45 per piece for embroidery work was ..... in fabrication charges he found that the itg except comparing the average rates did not bring any material to show that the payments .....

Ramesh Chandra Gupta Vs. Union of India (Uoi) and anr.

Court: Gujarat

Reported in: (1986)1GLR485

..... pension shall be redetermined under office memorandum dated april 30 1985 and for that purpose average emoluments under rule 34 of the central civil services pension rules 1972 dearness allowance additional ..... dearness allowance and ad hoc dearness allowance linked upto the average index level 568 shall be treated as dearness pay with effect from the dates from .....

Bennett Vs. New Jersey

Court: US Supreme Court

..... attendance areas in which the percentage exceeded the district wide average could qualify thus even though south 17th street s percentage ..... attendance area had a lower percentage than the district wide average in its consideration of the 1978 amendments congress plainly expressed ..... residing in that attendance area is as large as the average number of such children residing in the several school .....

Tri-sure India Ltd. Vs. A.F. Ferguson and Co. and Others

Court: Mumbai

Reported in: [1987]61CompCas548(Bom)

..... expected from the auditor is one which is expected from the average professional has remained unchanged it is also not fair to hold ..... effect of increase in the sale price he would compare the average price in the earlier financial year with the prices prevailing in ..... 1972 73 but subsequently changed his version and stated that the average purchase price of flange steel was checked and not that of .....

U.P. State Road Transport Corporation Vs. Yashoda Devi and ors.

Court: Allahabad

Reported in: 2(1986)ACC419

..... cogent evidence by the claimants the tribunal should have taken the average of longevity at 60 years only and therefore the multiplier ..... longevity could not be taken more than 60 years 65 years average life is quite reasonable and therefore the earning of the ..... by the tribunal considering the monthly income of the deceased his average life span and the reasonable deductions the basis adopted by the .....

Commissioner of Income-tax Vs. Hackbridge-hewittic and Easun Ltd.

Court: Chennai

Reported in: [1985]154ITR378(Mad)

..... 58 183 had also been included in the calulation of the average value of the assets and liabilities and that this profit ..... reads as follows 19 5 for the purpose if ascertaining the average amount of capital employed in a business during any computation ..... are inclined to accept this contention the question of ascertaining the average amount of capital employed in the business during any computation .....

Collector of Central Excise Vs. Kichha Sugar Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(5)LC1818Tri(Delhi)

..... said three sugar years shall be ignored while arriving at the average 3 according to the respondents the quantity of sugar produced by ..... september of that year on the basis of these figures the average production of the corresponding period of the preceding three sugar years ..... had to be ignored in terms of explanation 3 and the average production of the corresponding period of the preceding three sugar .....