Calculated - Judgment Search Results

C.C.E. Vs. Electronic Calculators and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(114)ELT109TriDel

..... m s devidayal electronics and wires ltd who purchased the electronic desk type calculators from m s electronic calculators and computers co were not their related persons and accordingly the assessable value ..... of these electronic claculators manufactured and cleared by m s electronic calculator and computer co will have to be determined with reference to the price at .....

Neal Vs. United States

Court: US Supreme Court

..... that the new method is not an interpretation of the statute but an independent calculation and suggests that the statute controls if it conflicts with the guidelines moreover the ..... of supervised release in november 1993 the united states sentencing commission revised the method of calculating the weight of lsd in the sentencing guidelines united states sentencing commission guidelines manual .....

income-tax Officer Vs. B.A. Patravali and Sons

Court: Income Tax Appellate Tribunal ITAT Pune

..... of penalty on the basis that it was an unregistered firm calculating the default for every month during which the default had continued ..... levied and the latter part as to how it must be calculated sub section 2 of section 271 makes a special provision regarding ..... assessee is an unregistered firm and the penalty has to be calculated on the tax so determined the supreme court decision has also .....

Nahar Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1996)57ITD55(Mad.)

..... 4 1986 in the said order the income tax and surcharge was calculated at rs 92 077 subsequently the assessing officer felt that in ..... at rs 1 14 295 the above income tax was determined by calculating at the rate of 61 875 inclusive of surcharge thereupon the ..... rectified the order passed on 15 4 1986 restoring the original tax calculated in the assessment order now the contention of the assessee is .....

Durametallic (India) Ltd. Vs. Assistant Commissioner of Income-tax.

Court: Chennai

Reported in: [1995]55ITD181(Mad)

..... under the double taxation agreement with singapore according to shri vijayaraghavan again the method of calculation adopted by the assessing officer had the effect of surtax payee like the assessee getting ..... is the reason why the learned counsel for the assessee contended that the method of calculation adopted by the assessing officer discriminates between assessees who are liable to pay surtax and .....

Karnataka Film Industry Development Corporation Ltd. Vs. State of Karn ...

Court: Karnataka

Reported in: AIR1995Kant397; ILR1995KAR1758; 1995(39)KarLJ431

..... of tax or otherwise in excess of the payment for admission taken into consideration for calculating the gross collection capacity of such theatre 5 a notwithstanding anything in this section ..... principle underlying both these assessments are however common namely the composition method of levy and calculation as distinguished from the admission method where the tax was levied and collected depending .....

Kothari Industrial Corporation Ltd. and Another Vs. Maxwell Dyes and C ...

Court: Chennai

Reported in: [1996]85CompCas79(Mad)

..... to issue shares to nris ocbs at a premium to be calculated in accordance with the guidelines in force and after obtaining ..... issuing shares to nris ocbs on preferential basis at a price calculated in accordance with the applicable guidelines and subject to the reserve ..... per share and the same shall be varied depending upon the calculation of the premium in accordance with the securities and exchange .....

Government of Andhra Pradesh and Others Vs. V. Satyam Rao

Court: Andhra Pradesh

Reported in: AIR1996AP288

..... certain amounts under the caption compensation damages interest this amount was calculated by adding 24 to the claim amount from the due ..... pleader contended that the amount awarded under head b represents interest calculated from the date of notice ex c30 and it amounts ..... between the award of interest by way of damages and the calculation of interest as a measure of ascertaining the damages was .....

Assistant Commissioner of Vs. Northern India theatres Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD42(Delhi)

..... 72 667 without deduction under section 32ab as per the following calculations 19 the assessing officer accepted the above income but refused to ..... 32ab the assessee based his version of business profits on the calculation furnished along with the auditor s report in form no 3aa ..... the exclusion of profit on the sale of assets from the calculation of the profit of the eligible business was not mentioned .....

In Re: Gulraj Engineering

Court: Income Tax Appellate Tribunal ITAT IT

..... the interest chargeable under this section ii thereafter interest shall be calculated at the rate aforesaid on the amount by which the tax ..... charge for the tax but laying down the machinery for its calculation or procedure for its collection the previsions in a taxing ..... equitably justifiable or not however when coming to the contours of calculating the interest in the manner specified in c d and .....