Balance Sheet - Judgment Search Results
Home > Cases Phrase: balance sheet Page 1 of about 1,602 results (0.818 seconds)J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.
Court: Supreme Court of India
Reported in: [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443
..... offence unless it was committed wilfully schedule vt see section 211 1 part iform of balance sheet the balance sheet of a company shall be either in horizontal form or vertical forma horizontal form ..... for the immediately preceding financial year for all items shown in the balance sheet shall be also given in the balance sheet the requirement in this behalf shall in the case of companies preparing .....
Tag this Judgment! Ask ChatGPTThe Commissioner of Wealth Tax, Delhi Vs. Mela Ram
Court: Delhi
Reported in: ILR1971Delhi390; [1972]84ITR323(Delhi)
..... officer there was a great discrepancy in the market value of the property and the balance sheet value thereof he thereforee valued the property separately at the current market rate and excluded ..... establish after producing relevant materials that the value given to the fixed assets in the balance sheet was artificially inflated it was also open to the assessed to establish by acceptable reasons .....
Tag this Judgment! Ask ChatGPTP.D. Shamdasani Vs. the Central Bank of India Ltd. (No. 1)
Court: Mumbai
Reported in: AIR1943Bom184; (1944)46BOMLR70
..... bank and its officers and auditors prepared this balance sheet and no doubt future balance sheets up to the present date bona fide believing ..... terms apply to every company and the balance sheet mentioned in section 132 is the balance sheet to be submitted by the directors under ..... given by the legislature in section 132 1 that a balance sheet should disclose the general nature of the assets and .....
Tag this Judgment! Ask ChatGPTA. Sivasailam Vs. Commissioner of Wealth Tax
Court: Chennai
Reported in: [1997]228ITR322(Mad)
..... reference to book value of assets and liabilities disclosed in the balance sheet these were not disclosed in the balance sheet for any of the three years under consideration if one were ..... while considering whether the estate duty liability is mentioned in the balance sheet no narrow meaning attributable to the balance sheet should be adopted inasmuch as the final ascertained estate duty liability .....
Tag this Judgment! Ask ChatGPTLate C.S. Ramachary Vs. Commissioner of Wealth-tax
Court: Chennai
Reported in: (1991)92CTR(Mad)99; [1991]189ITR8(Mad)
..... such company as drawn up on the valuation date and where there is no such balance sheet the balance sheet drawn up on a date immediately preceding the valuation date and in the absence ..... our view would connote a mere enclosing of the directors report to the balance sheet not forming part of the balance sheet by itself section 222 of the companies act places matters beyond doubt .....
Tag this Judgment! Ask ChatGPTHarshadkumar Natverlal Dalal Vs. Commissioner of Wealth Tax
Court: Gujarat
Reported in: [1996]219ITR592(Guj)
..... the debt which is ordinarily a part of balance sheet does not find it in the balance sheet because the same has been written off ..... the global value of a business as disclosed through the balance sheet and contemporaneous exposition given by the board which is also ..... make adjustment of certain assets which ordinarily otherwise become part of balance sheet one may ask a question to oneself that if the .....
Tag this Judgment! Ask ChatGPTCommissioner of Wealth-tax Vs. Man Industrial Corporation Ltd.
Court: Rajasthan
Reported in: [1980]123ITR298(Raj)
..... of the assessee company according to the global method the depreciated value given in the balance sheet should be considered as the base subject to permissible adjustments after rejecting the contention of ..... tax officer may make such adjustments in the value of the assets shown in the balance sheet in accordance with the requirements of the circumstances disclosed by the assessee those circumstances .....
Tag this Judgment! Ask ChatGPTBharat Hari Singhania and Others Etc. Etc. Vs. Commissioner of Wealth- ...
Court: Supreme Court of India
Reported in: AIR1994SC1355; (1994)118CTR(SC)125; [1994]207ITR1(SC); JT1994(2)SC6; 1994(1)SCALE644; 1994Supp(3)SCC46; [1994]1SCR1033
..... has no substance once the basis of working the rule is the balance sheet one must necessarily have the balance sheet without a balance sheet the rule cannot be worked it is for this reason that ..... certain respects for the purpose of working the rule after the said deletions the balance sheet becomes the balance sheet for the purpose of rule 1 d 8 elaborate arguments have been addressed before .....
Tag this Judgment! Ask ChatGPTJ.A. Dixit Vs. Official Liquidator
Court: Allahabad
Reported in: AIR1963All284
..... first whether sheo nath singh had the authority in fact to sign the balance sheet and secondly whether the balance sheet had actually been signed on the 7th of october 1955 41 we ..... essential supplies temporary powers act 1946 would be deemed to be a properly authenticated balance sheet particularly when the balance sheet in question was not signed by the authorised controller the fact that therefore .....
Tag this Judgment! Ask ChatGPTState Bank of India Vs. Hegde and Golay Limited
Court: Karnataka
Reported in: ILR1987KAR2364
..... the judgment reads as turning next to the balance sheets the mere signing of a balance sheet by a director does not operate to save ..... under the various loan transactions similarly in any of the balance sheets prepared by him it had not been shown that excess ..... it was received by either of them accordingly the relevant balance sheets could not be treated as constituting acknowledgments in relation to .....
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