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Home > Cases Phrase: average Year: 1987 Page 1 of about 3,334 results (0.075 seconds)Kurisetti Satyanarayanamurthy Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Sep-27-1987
Reported in: (1988)25ITD18(Hyd.)
..... principles recognise other methods also like first in first out last in first out weighted average simple average standard costing etc he submitted that the assessee had been following the same method ..... into account 7 shri kailasnath for the department submitted that the valuation of stock on average purchase price is not scientific when the stock purchased is easily ascertalnable he pointed out .....
Tag this Judgment! Ask ChatGPTCollector of Central Excise Vs. Sarangpur Cotton Mills Mfg. Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-18-1987
Reported in: (1988)(33)ELT470TriDel
..... such notifications in the particular notification here a formula is specifically prescribed for determining the average count it is not open to departmental authorities to go beyond the notification and to ..... amendment became necessary to get over the difficulty that was being experienced in determining the average count of the yarn in such fabrics under the unamended notification 226 77 nevertheless .....
Tag this Judgment! Ask ChatGPTR.R. Paints Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-03-1987
Reported in: (1987)(11)LC684Tri(Delhi)
..... price list in respect of the products 4 certain post manufacturing expenses pme namely average freight and average discount of any sort actually being passed on to the customers under any name ..... charged on the basis of destination prices there is no documentary evidence regarding equalisation or averaging of freight the deductions claimed according to the learned assistant collector are not in line .....
Tag this Judgment! Ask ChatGPTC.C.E. Baroda Vs. Sarangpur Cotton Mills Mfg. Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-18-1987
Reported in: (1988)(14)LC260Tri(Delhi)
..... such notifications in the particular notification here a formula is specifically prescribed for determining the average count it is not open to departmental authorities to go beyond the notification and to ..... investigate whether average count of yarn in the fabrics is determinable in accordance with some different formula 7 .....
Tag this Judgment! Ask ChatGPTH.F. Craig Harvey Vs. Third Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Dec-22-1987
Reported in: (1988)25ITD1(Mad.)
..... that the income tax officer was not justified in capitalising the average profit of the company at a discount of 9 per ..... the original shares and bonus shares collectively and find out the average price of the shares the learned departmental representative submitted that the ..... lordships also held that the valuation of bonus shares on the averaging method is not intended to distort the total outlay on .....
Tag this Judgment! Ask ChatGPTCollector of Central Excise Vs. Marathwada Sahakari Sakhar
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-09-1987
Reported in: (1987)(12)ECC145
..... held in his order that clause 3 of the notification provided that in determining the average production during the period may september during the preceding three sugar years the period in ..... had to be therefore ignored in accordance with the said provisions in working out the average production and therefore respondents were not disentitled to the rebate claimed subject to proper quantification .....
Tag this Judgment! Ask ChatGPTCollector of Central Excise Vs. Cutfast Bonded Abrasives Pvt.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-12-1987
Reported in: (1987)(13)ECC30
..... not under tariff values but adjusted with reference to the average index number of wholesale prices in india for manufactures the ..... notification provides for the adjustment of values with reference to the average index number of wholesale prices in india for the purpose ..... of clearances during the base period with reference to the average index number of whole sale prices for manufactures such an .....
Tag this Judgment! Ask ChatGPTMiss S. Nalini Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Jun-26-1987
Reported in: (1987)23ITD197(Mad.)
..... in evaluating the life interest what would be the maintainable average annual income the property had been let for several ..... maintainable annual income would not be correct the component of average annual income hence calls for fresh determination what the assessee ..... miss nalini merely because the wto subsequently considered that the average annual income should be computed in a different manner based .....
Tag this Judgment! Ask ChatGPTSheetgrah Sangh, U.P., Kanpur and anr. Vs. State of Uttar Pradesh and ...
Court: Allahabad
Decided on: Oct-07-1987
Reported in: AIR1988All79
..... it is true that the advisory board has observed that the average occupancyrate of cold storages is 90 the state government has ..... in eithercase the advisory board was in error inassuming that the average consumption wasnine units per quintal 85 there is an obvious ..... but of varying occupancy rates however it has rightly taken the average of those cold storages only whichhad 100 occupancy namely hari .....
Tag this Judgment! Ask ChatGPTJewellers Co. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: May-19-1987
Reported in: (1987)23ITD532(All.)
..... justified to value the major portion of its closing stock not at the average rate of purchase during the year but at the rate of rs 44 ..... the cit the entire closing stock was required to be valued at the average rate of purchase of gold during the years the cit was of the ..... much higher than the cost of the gold of the opening stock the average purchase rate during the year was rs 100 98 per gram whereas .....
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