Computable - Judgment Search Results

international Computers Indian Manufacturers Ltd. and Another Vs. Unio ...

Court: Delhi

Reported in: 1981(8)ELT632(Del)

..... petitioner is inter alia manufacturer of data processing machines and computers and has a factory at pune the second petitioner is ..... of the bond officer inspector of central excise incharge international computers indian poona 14 notice of demand for duty under section ..... components for use in the manufacture of data processing machines computer systems classification of i enclose herewith a copy of the .....

Commissioner of Income-tax, Bombay City-ii Vs. International Computers ...

Court: Mumbai

Reported in: [1990]186ITR616(Bom)

..... had a wholly owned subsidiary company in india by the name of m s international computers and tabulators india private ltd the data processing machines are let out by the assessee .....

Commissioner of Income-tax Vs. International Computers Ltd.

Court: Mumbai

Reported in: [1981]131ITR1(Bom); [1981]7TAXMAN128(Bom)

..... had a wholly owned subsidiary company in india by the name of m s international computers and tabulators india private ltd the data processing machines are let out by the assessee .....

Commissioner of Income-tax Vs. Orient Paper Mills Ltd.

Court: Kolkata

Reported in: (1981)23CTR(Cal)180,[1983]139ITR763(Cal)

..... all the provisions except section 80e secondly ascertain what part of the total income so computed represents the profits and gains attributable to the business of the specified industry here ..... which provides for carry forward of development rebate for 8 years in other words in computing the total income of the concerned assessee items of unabsorbed depreciation and unabsorbed development rebate .....

Diamond Vs. Diehr

Court: US Supreme Court

..... statutory does not become nonstatutory simply because it uses a mathematical formula computer program or digital computer respondents claims must be considered as a whole it being inappropriate to ..... the categories of patentable subject matter this reinterpretation would lead to the conclusion that computer programs were within the categories of inventions to which congress intended to extend patent .....

Controller of Estate Duty, Bombay City-i Vs. Fakirchand Fatehchand Sac ...

Court: Mumbai

Reported in: (1981)25CTR(Bom)376; [1982]134ITR268(Bom)

..... and gains all transactions encompassed by s 45 must fall under the governance of its computation provisions a transaction to which those provisions cannot be applied must be regarded as never ..... of income no doubt there is a qualitative difference between the charging provision and a computation provision and ordinarily the operation of the charging provision cannot be affected by the construction .....

Commissioner of Income-tax Vs. Belliss and Morcom (i.) Ltd.

Court: Kolkata

Reported in: (1982)26CTR(Cal)76,[1982]136ITR481(Cal)

..... or other losses which should be taken into consideration in computing such profits 12 carried to the logical conclusion it appears ..... domestic company and not with reference to the dividend income as computed in accordance with the provisions of the act that is ..... not the situation here the supreme court generally observed that in computing the total income of the assessee carrying on the business .....

Commissioner of Income-tax Vs. Texmaco Ltd.

Court: Kolkata

Reported in: (1982)29CTR(Cal)64,[1983]141ITR531(Cal)

..... to the method of accounting upon the basis of which the profits or gains are computed under this section plant includes vehicles books scientific apparatus and surgical equipment purchased for the ..... notes on clauses in order to determine whether the initial depreciation should be deducted in computing capital for granting relief it must be understood why depreciation is taken into consideration in .....

Phillips Carbon Block Ltd. Vs. Commissioner of Income-tax, Central

Court: Kolkata

Reported in: (1982)28CTR(Cal)333,[1982]136ITR205(Cal)

..... required for the purposes of the business shall be left out of account in the computation of capital employed in an industrial undertaking for thepurpose of working out the exemption under ..... investments these amounts would not by themselves become ineligible for being included in the capital computation unless it could be shown that income in respect thereof was not taken into consideration .....

Commissioner of Income-tax Vs. Badri Prasad Bianwalla

Court: Kolkata

Reported in: [1982]133ITR433(Cal)

..... be accepted as the assessment order it was further held that the computation of income made had to be followed by the determination of ..... 851 and the entry in the order sheet dated 31st october 1963 computing the loss at rs 8 851 was the assessment order the ..... an assessment under section 34 theincome which had escaped assessment cannot be computed in isolation 13 in the instant case it is found by the .....