Computable - Judgment Search Results

Jefferson Vs. Hackney

Court: US Supreme Court

..... justice rehnquist delivered the opinion of the court appellants in this case challenge certain computation procedures that the state of texas uses in its federally assisted welfare program believing ..... appellants also argue that the texas system should be held invalid because the alternative computation method results in greater work incentives for welfare recipients footnote 13 the history and .....

Commissioner of Income-tax, Mysore Vs. Balanoor Tea and Rubber Co. Ltd ...

Court: Karnataka

Reported in: [1974]93ITR115(KAR); [1974]93ITR115(Karn)

..... allowance was made under this section the total income should be computed as in accordance with the other provisions of the act ..... the total income according to him is computed by aggregating the profits and losses of different businesses carried ..... deduction under section 80e referred to above is allowable in computing the profits and gains from the specified priority industries included .....

Gottschalk Vs. Benson

Court: US Supreme Court

..... decimal numbers into pure binary numbers for use in programming conventional general purpose digital computers is merely a series of mathematical calculations or mental steps and does not constitute ..... and more particularly to the programmed conversion of numerical information in general purpose digital computers they claimed a method for converting binary coded decimal bcd numerals into pure binary .....

Indian Transformers Ltd. Vs. Commissioner of Income-tax

Court: Kerala

Reported in: [1972]86ITR192(Ker)

..... company to which this section applies where the total income as computed in accordance with the other provisions of this act includes any ..... company referred to in section 108 and its total income as computed before applying the provisions of sub section 1 does not ..... the act such as sections 66 and 67 etc dealing with computation of income and after permitting the deductions under section 80e counsel .....

Special Land Acquisition Officer, Citb, Bangalore Vs. J.B. Kempanna Se ...

Court: Karnataka

Reported in: AIR1973Kant121; AIR1973Mys121

..... value of the lands at rs 18 per square yard in computing the total compensation payable he applied that rate to the lands ..... the learned district judge to ignore any of the said considerations while computing the compensation payable in respect of the lands in question 8 ..... it is not disputed before us that generally this expenditure is computed on the basis of rate per square yard and it is .....

Commissioner of Wealth-tax Vs. Padampat Singhania

Court: Allahabad

Reported in: [1973]90ITR418(All)

..... and as such the outstanding income tax liability was deductible while computing the net wealth of the firm the commissioner is aggrieved and ..... net wealth to mean the amount by which the aggregate value computed in accordance with the provisions of this act of all the ..... outstanding on the valuation date would be a debt deductible while computing net wealth of the firm rule 2 provides a complete mode .....

Binny Limited Vs. their Workmen

Court: Supreme Court of India

Reported in: AIR1973SC353; 1972LabIC1037; (1972)ILLJ449SC; (1974)3SCC27; [1972]3SCR462

..... available surplus and gross profits section 4 deals with the computation of gross profits so far as the appellant is concerned ..... manner specified in the second schedule section 5 provides for computation of available surplus it is to be ascertained after deducting ..... banglore woollen cotton silk mills co ltd statement showing the computation of available surplus for theyear ended 31st december 1962 under .....

Bharat Electronics Ltd. Vs. Commissioner of Income-tax, Mysore

Court: Karnataka

Reported in: [1973]91ITR841(KAR); [1973]91ITR841(Karn)

..... by newly established undertakings and in the natural sequence of computation of tax the amount of losses carried forward is liable ..... does not therefore justify the view that the scheme of computation of total income for purposes of assessment was intended to ..... 80itr101 delhi the question was whether the balance of unabsorbed exemption computed under section 15c could be carried forward to be set .....

Ganga Devi and ors., Etc. Vs. State of U.P.

Court: Supreme Court of India

Reported in: AIR1972SC931; (1972)3SCC126; [1972]3SCR431; 1972(4)LC727(SC)

..... 10 agricultural years immediately preceding the date of vesting should be computed separately and added to the gross income from the forests they ..... officer has to refer to both the clauses in order to compute the average annual income from forest the high court is correct ..... of vesting is to be appraised the compensation officer is to compute the average income by taking recourse to both the methods the .....

Delhi Cloth and General Mills Co. Ltd. Vs. Sohan Pal and anr.

Court: Delhi

Reported in: [1973(26)FLR323]; ILR1973Delhi519; 1973LabIC1451

..... in section 33 c 2 includes all persons whose claim requiring computation under this sub section is in respect of an existing right ..... the court cannot refuse to give a decision by making a computation when there are ample materials from which the court could hold ..... jurisdiction of the labour court to consider the claim for the computation of bonus by the worker and i thereforee overrule this objection .....