Calculated - Judgment Search Results

United States Vs. Fior D'italia, Inc.

Court: US Supreme Court

..... next problem is that the aggregate estimation necessarily requires the use of generalized assumptions for calculating such estimates and the assumptions actually used tend to inflate liability in the first place ..... an immediate disadvantage it will be relatively easy to discover the basis for the tax calculation in a particular instance third if indeed the government first establishes the employee s .....

Utah Vs. Evans

Court: US Supreme Court

..... a different conclusion about the relative populations of north carolina and utah the relevant calculations and consequent apportionment related steps would be purely mechanical and several months would remain ..... ultimately classified as vacant or nonexistent the bureau used the imputation adjusted data to calculate state population totals ante at 458 because these totals were used to determine the .....

Futura Polymers Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(86)ECC375

..... board s circular dated 6 2 2001 provided the correct method of calculation of duty like the original authority he also held that the ..... 5 94 and has given the following illustration of the method of calculation of duty adopted by the appellants in terms of the said ..... goods cleared to dta during february 2000 to january 2001 shall be calculated as per the method provided by the board in its circular .....

Adani Exports Limited Rep. by Its Director, Vs. Union of India (Uoi) T ...

Court: Chennai

Reported in: 2002LC130(Madras); 2003(151)ELT520(Mad)

..... of goods by a pass book holder the designated authority shall calculate on the basis of the standard input output norms including packing ..... to understand as to how the authorities could be allowed to calculate the credits payable to the exporter under a non existent pass ..... the credit was immediate on the export subject to of course calculations made by the competent authority on the basis of the norms .....

Krishna Vir Singh Vs. Sabyasachi Sengupta

Court: Kolkata

Reported in: (2002)3CALLT56(HC)

..... p banerjee j has been factually carried out by making calculation and further effecting payment of amount of compensation purported to ..... have been computed together with interest now the incorrect calculation of interest by the alleged contemner no 1 cannot be ..... the aforesaid act interest indeed has been sought to be calculated following this principle similarly the calcutta decision relied on by .....

income Tax Officer Vs. Patkai Mining and Engg. Co. (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2002)82ITD109(Gau.)

..... the effect that the ao has to be directed to calculate the depreciation by giving a harmonious reading to section 115j as ..... cit a is modified as indicated above the ao shall calculate the depreciation by giving a harmonious consideration to the entire provisions ..... it was further directed to determine the book profit after calculating depreciation in accordance with the relevant schedule to the companies .....

Utkal Alloys P. Ltd., Utkal Steels Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cuttack

Reported in: (2004)269ITR20Ctk

..... of the stock found was made on the basis of estimations and on certain hypothetical calculations no physical inventory or quantification of the stock has been done the learned authorised representative ..... entire inventory prepared by the authorities is wrong and not accurate the volume can be calculated accurately only in prime and tested materials where dimensions are uniform throughout in the case .....

Siddhartha Tubes Ltd. Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (2003)85ITD316Indore

..... officer was rightly revised by commissioner because job work receipt had to be excluded while calculating deduction under section 80hhc order of asessing officer was rightly revised by commissioner because ..... job work receipt had to be excluded while calculating deduction under section 80hhc there was nothing wrong with the order of commissioner hon .....

Cit Vs. Hindustan Bulk Carriers

Court: Supreme Court of India

Reported in: [2003]259ITR449(SC)

..... under section 140a towards the interest chargeable under this section ii thereafter interest shall be calculated at the rate aforesaid on the amount by which the tax so paid together with ..... interest on interest the interest chargeable in different circumstances in regular assessment proceedings will be calculated on the basis of the quantum of income and tax determined by the settlement commission .....

Sas Impex Vs. Commissioner of Customs, Kolkata

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2002)(84)ECC126

..... involved is the enhancement of the transaction value of the calculators imported by them 2 shri hariom arora ld advocate submitted ..... both the sides the revenue has enhanced the value as the calculators of chinese origin model ct 500 were imported contemporaneously in ..... on record any evidence in support of their contention that the calculators imported by them are duplicates or without auto check we .....