Average - Judgment Search Results

Joint Cit, Sr19 Vs. Walchand Capital Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... was adopted for the purpose of deriving the average cost per share such average cost of acquisition was further indexed by the ..... of the bonus shares is determined by adopting theprinciples of averaging the cost of acquisition of cash paid shares by spreading ..... counsel strongly defended the method adopted by the assessee for averaging and for adopting the indexed cost of acquisition alternatively the .....

Aztec Software and Technology Vs. Acit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2007)107ITD141(Bang.)

..... the right perspective as discussed above 163 the revenue has justified consideration of industrial average as comparable uncontrolled transaction before the transfer pricing officer as also in proceedings before ..... that are similar to the controlled transaction but not the use of unadjusted industry average returns the factors that should be considered when assessing the comparability of a transaction .....

Spencer'S Retail Ltd. Vs. Maharastra Electricity

Court: Appellate Tribunal for Electricity APTEL

..... for the appellant and similarly situated consumers is exorbitant and is nearly three times the average tariff aggrieved by such excessive increase in retail tariff the appellant has filed the instant ..... the costly power which msedcl supplies to specified consumer categories msedcl further states that the average cost of supply of costly power during peak consumption of which the appellant and its .....

Neyveli Lignite Corporation Vs. Tamil Nadu Electricity Board,

Court: Central Electricity Regulatory Commission CERC

..... 1825 1369 915 567439 32 the computations of interest on loan by applying weighted average interest rate are appended hereinbelow gross loan opening 52043 52043 52043 52043 52043cum repayments ..... normative loan is still outstanding therefore depreciation has been calculated as per weighted average rate of depreciation weighted average rate of depreciation calculated is 3 65 as against 3 69 claimed .....

Dr. P. Arumugham Vs. the State of Tamil Nadu, by Its Secretary, Health ...

Court: Chennai

Reported in: (2008)1MLJ917

..... the necessity for issuing medical certificates by the petitioner over and above the national average and therefore the principles of natural justice is violated the petitioner having aggrieved over ..... that there is no motive attributed for issuing higher number of certificates than the national average petitioner also not violated the esi medical manual regarding the guidelines for issuing lax .....

Ntpc Ltd. Vs. Transmission Corporation of

Court: Central Electricity Regulatory Commission CERC

..... existing generating stations accordingly for this generating station also idc has been worked out with average method of loan repayment applying this correction the capital cost considered for the purpose of ..... higher idc in case of ongoing projects calculations of actual repayment have been made on average basis taking into consideration terms and conditions of the loan drawals as furnished by the .....

Uttar Pradesh Power Corporation Vs. Noida Power Company Ltd. and Uttar

Court: Appellate Tribunal for Electricity APTEL

..... alternative method of computing the quantum of surcharge is by taking the difference between the average realization for the respective consumer and the marginal cost of supply by the distribution ..... same point of time another distributing company was given additional power on emergent circumstances at average cost npcl was charged at marginal cost the plea of discrimination can be substantiated .....

i.K. Mukarthihal Vs. Secretary, Government of India

Court: Central Administrative Tribunal CAT

Reported in: (2008)1STJ52NULL

..... read as follows 6 1 4 government also desires to clear the misconception about average performance while average may not be taken as adverse remark in respect of an officer at the ..... them standing counsel in the above circumstances submitted that the contention regarding non communication of average gradings by the respective ministries departments is of no consequence standing counsel also submitted .....

Sidhi Smelters Private Limited Rep. by Its Executive Director Bijay Ku ...

Court: Chennai

Reported in: AIR2008Mad78

..... without payment and therefore making of provision regarding security deposit equivalent to twice the monthly average cannot be construed as arbitrary 10 on the basis of the averments made in various ..... contended that as per the provisions contained security deposit at double the rate of monthly average consumption during the preceding 12 months is only contemplated to be taken and therefore in .....

Shreyans Gems (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2007)111TTJ(JP.)959

..... apprised by the technical person the dvo working out value at average rate is defective and arbitrary action many decisions were cited before ..... the ao opted to value this closing work in progress at average cost the assessee has explained before the authorities below that the ..... return i therefore looked into the records and found that the average cost of rough emerald consumed this year was rs 78 74 .....