Calculation - Judgment Search Results

Moradabad Water Supply Co. Ltd. Vs. Moradabad Municipal Board and ors.

Court: Supreme Court of India

Reported in: JT2000(8)SC160; (2001)10SCC177; (2000)3UPLBEC2244

..... the said section 224 c postulated a special officer being appointed for the purposes of calculating the amount of compensation payable according to the said section according to the learned counsel ..... original cost including such charges which may be incurred in respect thereof after deducting depreciation calculated in accordance with the table appended to the section with regard to the stores sub .....

Mitsui Engg. and Shipbuilding Co. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the learned counsel also pleaded that in case perquisite is to be valued and calculated same should be calculated in accordance with income tax rules the learned counsel pleaded that for valuation ..... directed to make a reasonable estimate of furnishings of the hotel the assessing officer will calculate the perquisite according to the directions and discussions given above so far as applicability of .....

The Commissioner of Income Tax Vs. Indo Nippon Chemical Co. Ltd.

Court: Mumbai

Reported in: (2000)164CTR(Bom)78; [2000]245ITR384(Bom)

..... one applies net method as discussed above or the gross method as calculated by the assessee in the above chart working the gross profit ..... raw material plus expenditure or market price whichever was lower he therefore calculated the value of the opening and closing stock by adding the ..... on the basis of the purchase cost of 100 units this calculation cannot be accepted the reason is that the a o has .....

Mitsui Engg. and Shipbuilding Co. Ltd. Vs. Asstt. Cit

Court: Delhi

Reported in: [2001]79ITD481(Delhi)

..... the appellant however learned departmental representative failed to point out any provision in rules to calculate the perquisite at 20 per cent regarding charging of interest under section 234b learned ..... to make a reasonable estimate of furnishings of the hotel the assessing officer will calculate the perquisite according to the directions and discussions given above so far as applicability .....

Cadila Laboratories Ltd. and ors. Vs. Union of India

Court: Gujarat

Reported in: (2001)1GLR48

..... order of 1979 should not be confused with the date of calculations of the specific amount of liability and notice to discharge the ..... gazette the retail prices of the formulations were required to be calculated as per such norms mentioned in paragraph 10 the leader prices ..... group o r g reports which were made the basis of calculation by the government in that reply instead of furnishing the necessary .....

Mitsui Engg. and Ship Building Co. Vs. Assistant Commissioner of Incom ...

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)79TTJ(Delhi)447

..... learned counsel also pleaded that in case perquisite is to be valued and calculated same should be calculated in accordance with it rules the learned counsel pleaded that for valuation of ..... the appellant however learned departmental representative failed to point out any provision in rules to calculate the perquisite at 20 per cent regarding charging of interest under section 234b learned .....

A. Narsing Rao and Others Vs. State of Andhra Pradesh and Another

Court: Andhra Pradesh

Reported in: 2000(5)ALD551; 2000(5)ALT537

..... 58 years of service similarly average emoluments would also be calculated on the emoluments drawn during the relevant period ending with ..... family pension with effect from 1 4 1992 7 while calculating the revisedpension family pension the various award hoc increases or ..... ofthe pension rules of university teachers 1992 as per actual calculation with reference to service and other records in full and .....

India Seed House Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... to deduct the amounts of expenditure incurred against gross profit calculated on unaccounted for sales however it is admitted in the ..... has withdrawn such admission similarly assessee could not justify either calculation mistake as pointed out with respect to expenses claimed to ..... expenses mentioned therein may be deducted from the gross profit calculated by the revenue the plea of the assessee s learned .....

P.R. Patel Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2001)78ITD51(Mum.)

..... 403 and 405 respectively these were the loose papers wherein the calculation of interest has been made under the heads rasdhara sombhai ..... dumb because they indicate the dates amounts and also the calculation of interest the alternative argument of the learned counsel of ..... 425 of the paper book these seized papers contain certain calculation of interest on the basis of which the assessing officer .....

V.M. Salgaocar and Bros. Pvt. Ltd. Vs. Commissioner of Income Tax

Court: Supreme Court of India

Reported in: [2000]243ITR383(SC); JT2000(4)SC473; 2000(3)SCALE240; (2000)5SCC373; [2000]2SCR1169

..... section 40a 5 he disallowed the amount of interest so calculated company had advanced various sums to its sister concerns the ..... in this behalf by notification in the official gazette an amount calculated on the following basis will be regarded as perquisite received ..... act the question before the court was whether notional interest calculated on interest free loans granted by the assessee company to .....