Calculation - Judgment Search Results

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC591

..... the consumer price and this included even equalised freight trade discounts and special packing for calculation of duty and this inevitably led to squeezing of trade margins resulting in cigarettes being ..... eps were predicted and consumer spending was arrived at thereafter variables and fixed costs were calculated and the targeted profit was added net turnover arising from volumes forecast and total .....

Commissioner of Income Tax Vs. Continental Construction Ltd.

Court: Supreme Court of India

Reported in: (1998)145CTR(SC)1

..... not exceeding eleven months comprised in the previous year an amount calculated at the rate of six thousand rupees for each month ..... any period of his employment outside india therefore for example in calculating the expenditure on the salary of an employee the salary ..... india will not be taken into account for the purposes of calculating the ceiling this expenditure is outside the expenditure which is .....

Air Line Pilots Vs. Miller

Court: US Supreme Court

..... policies and procedures applicable to agency fees pilots who object to the fee calculation may request arbitration under procedures the american arbitration association aaa devised to ..... 399 401 1990 describing differences between mandatory non binding arbitration over agency fee calculations and traditional mandatory binding arbitration from the courts perspective too nonbinding arbitration can .....

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court: Kerala

Reported in: [1999]237ITR706(Ker)

..... section 350 of the companies act prescribes only the mode of calculation of depreciation on the written down value method for the purpose ..... with section 349 of the act with relevant details of the calculation of the commissions payable by way of percentage of such ..... section 349 of the companies act with relevant details of the calculation of the commissions payable by way of percentage of such profits .....

Oil and Natural Gas Commission Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1999)69ITD69(Delhi)

..... of the undertaking and there remained no asset for calculation of wdv or for calculation of depreciation at the close of the previous year ..... cases will be restricted to fifty per cent of the amount calculated at the prescribed rates in the cases of succession in ..... to the ongc and the corporation should not exceed the deduction calculated at the prescribed rate and it should be apportioned between .....

Nippon Denro Ispat Ltd. Vs. Deputy Commissioner of Income Tax

Court: Kolkata

Reported in: (1998)62TTJ(Cal)544

..... book proftt under s 115ja the assessee is dutybound to adopt the depreciation which was calculated for the purposes of corporate accounting it is needless to observe here that s 115j ..... the method adopted by the assesseecompany having declared dividends by adopting a particular method of calculating the depreciation he is precluded from switching over to another method for the limited purpose .....

Nippon Denro Ispat Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1998)67ITD205(Kol.)

..... profit under section 115ja the assessee is duty bound to adopt the depreciation which was calculated for the purposes of corporate accounting it is needless to observe here that section 115j ..... the ground that the assessee company having declared dividends by adopting a particular method of calculating the depreciation he is precluded from switching over to another method for the limited purpose .....

Velji Tokarshi Vikmani Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... s income will first be aggregated and income tax including surcharge calculated on the aggregate as if such aggregate were the total ..... income in cases covered by the scheme income tax will be calculated in the following manner subject to the modification in relation ..... s income will first be aggregated and income tax including surcharge calculated on the aggregate as if such aggregate were the total .....

Union of India (Uoi) and Etc. Etc. Vs. Kashinath Mahto and ors. Etc.

Court: Patna

..... the competent authority the competent authority while making reference to the tribunal has also shown calculation of the aforesaid amounts on different heads besides compensation this was done by the ..... government when the matter was referred to the tribunal the appellant did not question the calculation of payment of solatium and interest to the claimants respondents rather the appellant opposed .....

Sati Oil Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court: Guwahati

..... aforesaid adjustments have the effect of converting that loss into income calculate a sum hereinafter referred to as additional income tax equal ..... assessee in the return is reduced the assessing officer shall calculate as additional income tax a sum equal to twenty per ..... refund by an amount equivalent to the additional income tax calculated at the said rate the aforesaid provision introduced by the .....