Calculation - Judgment Search Results

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686

..... manner prescribed in respect of the previous year relevant to the assessment year the amount calculated aforesaid being hereinafter in this connection referred to as the relevant amount of capital employed ..... learned attorney general that as an undertaking which employs borrowed capital gets relief because in calculating the profits and gains the interest paid on the borrowed capital is taken into .....

Heckler Vs. Turner

Court: US Supreme Court

..... regulation which has also remained unchanged though after obra it no longer applied to afdc calculations set forth the procedure by which the disregards would be applied the applicable amounts ..... find it implausible that congress would have provided an otherwise complete description of the proposed calculation yet neglect to mention that earnings or monthly earnings did not include mandatory tax .....

Rohiniben Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1985)13ITD830(Mum.)

..... in the course of the assessment proceedings the assessee filed a statement showing a revised calculation of capital gains in this revised statement the assessee company claimed as follows relating to ..... for this reason that their lordships of the supreme court unanimously rejected the method of calculation which places the value of bonus shares at nil as incorrect their lordships have also .....

Apar Private Ltd. and Others Vs. Union of India and Others

Court: Mumbai

Reported in: 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)

..... itself is not leviable on such imported goods no question of calculating the customs duty leviable at any particular rate specified either ..... clear that irrespective of the date when ship enters territorial waters calculation for the purpose of rate of duty must be done ..... of the rate at which the duty payable should be calculated and collected would not arise consequently no question of quantifying .....

Collector of Central Excise Vs. Travancore Plywood Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(21)ELT212TriDel

..... maintained under the central excise rules can be relied upon for the purpose of calculating clearances under this notification if the respondents had also manufactured those goods earlier without ..... goods manufactured by the respondents right from september 1974 onwards for the purpose of calculating clearances under this notification the collector of central excise has already held against the .....

income-tax Officer Vs. R.J. Trivedi and Sons

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (1985)14ITD101Jab

..... rule 118 had not been done by him therefore he was contravening the provisions by calculating interest even for the period provided under rule 118 for which despite the mandate provided ..... and was not in accordance with law the learned commissioner appeals rightly directed him to calculate the interest with regard to the period that comes within the ambit of the relevant .....

Wealth-tax Officer Vs. Seth Sudhir Kumar Modi

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1985)14ITD194(Delhi)

..... neither the act nor the rules lay down any particular procedure for calculation of the net wealth of the firm this court however has ..... as prevailing in commercial circles rule 1d is a special rule for calculating the market value of unquoted shares of a company however inasmuch ..... expressed earlier that the net wealth of the firm has to be calculated not in accordance with the act or rules but on the .....

Oregon Vs. Elstad

Court: US Supreme Court

..... a simple failure to administer the warnings unaccompanied by any actual coercion or other circumstances calculated to undermine the suspect s ability to exercise his free will so taints the investigatory ..... a simple failure to administer the warnings unaccompanied by any actual coercion or other circumstances calculated to undermine the suspect s ability to exercise his free will so taints the .....

Distributors (Baroda) Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1985SC1585; (1985)2CompLJ389(SC); (1985)47CTR(SC)349; [1985]155ITR120(SC); 1985(1)SCALE1216; (1986)1SCC43; [1985]Supp1SCR778; 1986(1)LC86(SC)

..... receivable interest receivable can only mean the amount of interest calculated as per the terms of the securities it cannot obviously ..... notification was interest receivable that is the amount of interest calculated as per the terms of the securities without deduction of ..... the deduction permissible under section 80m is liable to be calculated with reference to the dividend income computed in accordance .....

Hindustan Fertilizer Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(6)LC153Tri(Delhi)

..... march 1980 the appellants alleged that on account of the wrong calculation the amount mentioned was rs 14 50 270 but actually ..... clearances that exceeded the base clearance were duties subject to concessional calculation the party served notice that it ought to get back whatever ..... refundable the base clearance may take a long time to be calculated but whether it takes long or short that base clearance .....