Computable - Judgment Search Results
Home > Cases Phrase: computable Year: 1975 Page 1 of about 300 results (0.016 seconds)Second Income-tax Officer, Company Circle, Bangalore and anr. Vs. Stum ...
Court: Karnataka
Decided on: Jul-03-1975
Reported in: [1977]106ITR399(KAR); [1977]106ITR399(Karn)
..... gains of a company not includible in its total income as computed under the income tax act the expressions not includible should ..... income from agricultural is not includible in the total income as computed under the income tax act the capital employed by the company ..... deductions which is based upon the capital of the company as computed under schedule ii the capital employed in respect of the .....
Tag this Judgment! Ask ChatGPTCentury Enka Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Sep-12-1975
Reported in: [1977]107ITR123(Cal)
..... with and subject to theprovisions of this section be allowed in computing the total income of theassessee a deduction from such profits ..... amount representing the value as on the first day of the computation period should be the basis for the determination of capital employed ..... the value of the aggregate amounts at the commencement of the computation period there is of course no indication as to how .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Vs. Sabarkantha Zilla Kharid Vechan Sangh ...
Court: Gujarat
Decided on: Sep-03-1975
Reported in: [1977]107ITR447(Guj)
..... the purposes of the business or professions shall be allowed in computing the income chargeable under the head profits and gains of ..... into the total income of an assessee is the net income computed after deducting from the gross income permissible deductions and it ..... the proportionate item of expenditure and though the total assessable income computed in the light of section 110 is nothing else but a .....
Tag this Judgment! Ask ChatGPTBraithwaite and Co. (India) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-18-1975
Reported in: [1978]111ITR825(Cal)
..... objections and allowed inclusion of the loan for the purposes of computation of chargeable profits under the said act 15 both the ..... the last instalment satisfied such requirement and could be included for computation of the capital base the tribunal also held that the default ..... not be regarded as a reserve for the purpose of the computation of capital the high court further held that the amounts .....
Tag this Judgment! Ask ChatGPTDuncan Brothers and Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Dec-24-1975
Reported in: [1978]111ITR885(Cal)
..... of the companies profits surtax act 1964 for the purpose of computation of the assessee s capital the income tax officer again disallowed ..... case the appellate tribunal was right in holding that in the computation of capital the company was not entitled to the benefit of ..... by revaluation or otherwise any book asset is not capital for computing the capital of a company for the purposes of this act .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Dunlop Rubber Co. (i) Ltd.
Court: Kolkata
Decided on: Oct-03-1975
Reported in: [1977]107ITR182(Cal)
..... a manufacturing process carried on with the aid of power computation of profits of the new industrial undertaking has been made ..... income tax officer to examine the arithmetical accuracy of the computation furnished by the assessee and then allow the appropriate relief 9 ..... new undertaking is entitled to exemption and for this purpose computation must be done in the manner prescribed under section 84 .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Gujarat-iii Vs. Sercon Pvt. Ltd.
Court: Gujarat
Decided on: Nov-12-1975
Reported in: [1978]114ITR913(Guj)
..... loan capital it should be borne in mind that the rationale underlying the formula of computing statutory percentage appears to be broadly whether accumulated past profits exceed the capital which should ..... be feasible in effect and substance the contention of the assessee company was that in computing the statutory percentage under section 109 this difference between the assessable income and the real .....
Tag this Judgment! Ask ChatGPTThe Commissioner of Income-tax, Gujarat-iii, Ahmedabad Vs. M/S. Sercon ...
Court: Gujarat
Decided on: Nov-12-1975
Reported in: (1976)5CTR(Guj)187
..... loan capital it should be borne in mind that the rationale underlying the formula of computing statutory percentage appears to be broadly whether accumulated post profits exceed the capital which should ..... statutory percentage this aspect of the question may not be strictly so relevant because in computing the statutory percentage the income tax officer has to see whether the conditions prescribed .....
Tag this Judgment! Ask ChatGPTCommissioner of Wealth-tax, Bombay Vs. Bombay Suburban Electric Supply ...
Court: Mumbai
Decided on: Mar-16-1975
Reported in: [1976]103ITR384(Bom)
..... submission net wealth means the amount by which the aggregate value computed in accordance with the provisions of the act of all the ..... in determining the net wealth the principles which also govern the computation of the income under the income tax act ought not to ..... requires net wealth means the amount by which the aggregate value computed in accordance with the provisions of the act of all the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax (Central), Delhi Vs. Harprasad and Co. P. L ...
Court: Supreme Court of India
Decided on: Feb-25-1975
Reported in: AIR1975SC1282; [1975]99ITR118(SC); (1975)3SCC868; [1975]3SCR696
..... gains under any other head in that year provided that in computing the profits and gains chargeable under the head profits and gains ..... negative profits are of a revenue character both must enter into computation wherever it becomes material in the same mode of the taxable ..... whether on the positive or the negative side could not be computed and charged under section 12b or any other provisions of the .....
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