Calculated - Judgment Search Results

Phillips India Ltd. (Earlier Vs. Asstt. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2005)92ITD441(Chd.)

..... mat credit according to the revenue since interest is to be calculated under sections 234b and 234c before adjustment of mat credit the ..... on behalf of the revenue that interest has got to be calculated before the set off of tax credit available under section 115jaa ..... payable on the returned income though provision for set off before calculation of interest under sections 234b and 234c would have been .....

New India Assurance Company Limited and anr. Vs. Subhas

Court: Karnataka

Reported in: 2005ACJ479; 2004(5)KarLJ7

..... is to provide a fair and proper assessment of the loss of earning capacity while calculating the compensation for permanent partial disablement the appellant s contention that the amendment to ..... to compensation without the intervention of the commissioner section 4 provides a standard method for calculation of the compensation note the agreement when reached is subject to scrutiny by commissioner .....

Nizam Sugars Ltd. Vs. Chelikani Sri Ranganayakulu and anr.

Court: Andhra Pradesh

Reported in: 2004(6)ALD222; [2005(104)FLR221]

..... granted him exgratia at the time of voluntary retirement by calculating daily wages after taking into account the last drawn wages ..... the gratuity as per the payment of gratuity act while calculating the compensation for 15 days of every completed year of ..... respondent the second respondent rightly held that the management has wrongly calculated the last drawn monthly wages taking 30 days a month .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court: Supreme Court of India

Reported in: (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... state government may by notification in the officialgazette fix in this behalf provided that in calculating the despatches of tea for the purpose of levyof rural employment cess such despatches ..... the said decisions are pointers to thefact that in different countries in different situations levy calculated onthe annual value of the land or annual rental value received differentconsiderations at the .....

Oriental Insurance Company Ltd. Vs. Joya Ghosh and anr.

Court: Guwahati

..... insurance company is that the commissioner workmen s compensation has not calculated the monthly wages in accordance with the provisions of section ..... submission of learned counsel for the appellant is that the calculation of monthly wages should have been on the basis of ..... work would be taken into consideration for the purpose of calculating the monthly wages of the deceased workman who has worked .....

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2004)83TTJ(All.)473

..... not specify as to how many accounts in ledger were taken into consideration while calculating the peak according to the learned departmental representative the assessee did not claim the ..... is defective according to the learned departmental representative there can be various situations to calculate undisclosed income on debit and credit according to the learned departmental representative if the .....

Assistant Commissioner of Income Vs. D.L. Choudhry

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)85TTJ(Ahd.)481

..... 926 and applied net profit rate at 21 5 per cent accordingly calculated net profit at rs 5 32 754 the ao allowed administrative ..... the case we find that necessary telescoping benefit is required to be calculated in accordance with the trading addition sustained by us we therefore ..... set aside this issue to the file of the ao to calculate the telescopic benefit and if it is found covered by the .....

State of Karnataka and ors. Vs. Thirumala Distilleries

Court: Karnataka

Reported in: 2004(6)KarLJ194

..... manufacturer detailed provisions have been made regarding obtaining of distillery pass or permit correct calculation and full payment of excise duty the manner of depositing such duty and ultimately ..... in these rules detailed provisions have been made regarding obtaining of distillery pass correct calculation and full payment of excise duty the manner of depositing such duty and ultimately .....

income Tax Officer Vs. Charomatic Dyestuff Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)94TTJ(Mum.)550

..... we are of the considered opinion that for the purpose of calculating the deduction eligible under section 80hhc 3 the amount of ..... case of lalsons enterprises supra 9 but for the purpose of calculating actual deduction allowable to the assessee under section 80hhc we ..... of the claim of the assessee regarding wrong reduction in calculating profit from export of manufactured goods by rs 4945 645 .....

Sh. L. Gopinath Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 2004(3)ARBLR408(Delhi); 115(2004)DLT260

..... 1 it is contended by the claimants that the said basis of calculation is totally incorrect wrong and arbitrary they have challenged the rate ..... claimants have further asserted that the very method of the said calculation is wrong according to them the only way to arrive at ..... requisitioned premises works out to rs 38 359 13 the detailed calculation has been filed as exhibit c 3 in the alternative the .....