Balanced - Judgment Search Results

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... nature and responsibilities so that in the totality the constitutional system is held in constant balance the constitutional document itself has made full and detailed provisions for the constitution of ..... by this court relating to the disclosure of documents need to be carefully applied the balance between the conflicting claims of public interest represented by officialdom and the public interest .....

Addl. Commissioner of Income-tax, Delhi-i Vs. Minerals and Metals Trad ...

Court: Delhi

Reported in: (1981)25CTR(Del)228; [1982]134ITR78(Delhi)

..... prescribed for companies under the companies act that an item which is displayed in the balance sheet under the heading current liabilities and provisions would not constitute a reserve similarly it ..... for the staff benefit reserve and self insurance reserve were concerned though the form of balance sheet prescribed under the companies act refers to provisions for insurance and staff benefit schemes .....

Commissioner of Income-tax Vs. the Minerals and Metals Trading Corpora ...

Court: Delhi

Reported in: ILR1981Delhi1a

..... prescribed for companies under the companies act that any item which is displayed in the balance sheet under the heading current liabilities and provisions would not constitute a reserve similarly ..... for the staff benefit reserve and self insurance reserve were concerned though the form of balance sheetprescribed under the companies act refers to provisions for insurance and staff benefit schemes for .....

Darjeeling Commercial Co. Ltd. Vs. Pandam Tea Co. Ltd.

Court: Kolkata

Reported in: [1983]54CompCas814(Cal)

..... dyes andchemicals workers union 1960 illj548sc and submitted that it cannot always besaid that the balance sheet contains correct statement for various reasonsin the circumstances of a particular case the ..... and in my view which i willdiscuss later that from 1951 to 1967 the balance sheets in unqualifiedterms acknowledged the liability to the petitioning creditor company bythe respondent company .....

Dunlop India Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]141ITR542(Cal)

..... the increase amounting to rs 75 26 953 represents the balance of the current year s profits after providing for development ..... after allocating the profits to diverse heads mentioned above any balance remains it is credited to the undivided profits which become ..... provisions of the companies act 1956 dealing with preparation of balance sheet and profit and loss account would govern their construction .....

American Textile Mfrs. Inst., Inc. Vs. Donovan

Court: US Supreme Court

..... id at 40 respondent secretary disputes petitioners description of the exercise claiming that any meaningful balancing must involve placing a dollar value on human life and freedom from suffering brief for ..... including the secretary of labor at least until his postargument motion counter that congress itself balanced costs and benefits when it enacted the statute and that the statute prohibits the .....

Krishna Kishore Kar Vs. United Commercial Bank and anr.

Court: Kolkata

Reported in: AIR1982Cal62

..... handed over to the insuring company for a specific purpose the balance remaining after satisfying the specific purpose continued to be excluded ..... the fixed deposit proceeds as well as setting of the balance outstanding against rs 93 500 all remained unchallenged by the ..... defendant bank regarding the manner of adjustment of this outstanding balance in the cash credit account all the proceeds of the .....

Commissioner of Income-tax Vs. Calcutta Electric Supply Corporation Lt ...

Court: Kolkata

Reported in: [1982]138ITR111(Cal)

..... written off contingencies under the head current liabilities and provisions in the form of the balance sheet represented matters relating to the revenue expenses and the current activities of the company ..... the manner in which the directors in their report had indicated the appropriation of the balance of the gross profits after making provision for commission agency depreciation and tax namely that .....

Controller of Estate Duty Vs. J.T. Wadhwani

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)1ITD602(Mum.)

..... produce before me the relevant books of account from which the balance sheet had been prepared the learned counsel for the accountable person ..... in respect of new properties or liabilities as at the next balance sheet or the valuation date for assessments to wealth tax there ..... as stated earlier his conduct in including these items in the balance sheet and the net wealth for assessments to wealth tax is .....

Smt. Kamal K. Parikh Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1982)1ITD597(Ahd.)

..... on the valuation date and where there is no such balance sheet the balance sheet drawn up on a date immediately preceding the valuation ..... of 1961 ii the following amounts shown as liabilities in the balance sheet shall not be treated as liabilities namely e any amount ..... rules of accountancy be shown on the liabilities side of the balance sheet what clause e provides is that only the provision for .....