Computable - Judgment Search Results
Home > Cases Phrase: computable Year: 1982 Page 1 of about 301 results (0.014 seconds)international Computers Indian Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-28-1982
Reported in: (1983)5ITD60(Mum.)
..... deriving income from business in selling and or leasing out computers the assessment years involved in these appeals are 1973 74 ..... without allowing the assessee s claim on the ground that the computer systems were mere office appliances and so did not qualify ..... persons who produced the specified articles were the lessees of the computer system who owned that business it is therefore necessary to .....
Tag this Judgment! Ask ChatGPTMolins of India Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Oct-15-1982
Reported in: (1983)35CTR(Cal)254,[1983]144ITR317(Cal)
..... upon the general principles of ordinary commercial practice in computing the profits of a trading company that however does ..... section 15 of the surtax act 15 surtax deductible in computing distributable income under income tax act notwithstanding anything contained ..... income tax investigation commission were not allowable deduction in the computation of the profits of the business under section 10 .....
Tag this Judgment! Ask ChatGPTN.M. Shah Vs. Second Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-29-1982
Reported in: (1982)1ITD244(Mum.)
..... unless these conditions have a direct and important bearing on the computation contemplated therein it follows therefore that the maintenance of accounts ..... and does not create any charge because it only provides for computing the income which should accrue or arise according to the ..... fees does not require to be taken into account in computing the net wealth 1 in the case of individual assessees .....
Tag this Judgment! Ask ChatGPTRoyal Calcutta Turf Club Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-01-1982
Reported in: (1983)33CTR(Cal)208,[1983]144ITR709(Cal)
..... negative profits are of a revenue character both must enter into computation wherever it becomes material in the same mode of the ..... the profits or gains of the new industrial undertaking should he computed as if the new industrial undertaking were the only business of ..... for the past assessment years could be allowed as deduction in computing the profits or gains for the assessment year in question .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Garia Industries Pvt. Ltd.
Court: Kolkata
Decided on: Jun-21-1982
Reported in: (1983)31CTR(Cal)177,[1983]140ITR636(Cal)
..... the depreciation claimed the tribunal further held that the ito should compute the correct amount of the depreciation and treat it as ..... the business or profession for which the loss was originally computed continued to be carried on by him in the previous ..... immediately succeeding the assessment year for which the loss was first computed the analysis of the provisions of that section indicated that .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. S. Viswanathan (Printers and
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Nov-30-1982
Reported in: (1983)5ITD20(Mad.)
..... deduction of interest referred to above as an admissible deduction in computing the income of the assessee also held that there was ..... to be taken before special deduction is allowed namely first compute the total income in accordance with the provisions of the ..... act second ascertain what part of the total income so computed represents profits attributable to the specified business and third if .....
Tag this Judgment! Ask ChatGPTShaw Wallace and Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-19-1982
Reported in: [1983]143ITR885(Cal)
..... the relevant assessment years could not be included in the capital computation for the purpose of working out the liability under the ..... that the goodwill written off should be includedin the capital computation the tribunal observed inter alia as follows in this connection ..... it was submitted that this itemshould be included in the computation of capital by the well settled principles which had been .....
Tag this Judgment! Ask ChatGPTSwedish East Asia Co. Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-28-1982
Reported in: (1983)4ITD212(Kol.)
..... virtue of any other provisions then the capital has to be computed on the basis of proportionate income this means that some ..... virtue of any other provisions than the capital has to be computed on the basis of proportionate income this means that some ..... we hold that the commissioner s interpretation is erroneous and the computation made by the assessee is entirely in accordance with law accordingly .....
Tag this Judgment! Ask ChatGPTYenpeyees Rubber (P.) Ltd. Vs. First Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Dec-30-1982
Reported in: (1983)5ITD605(Mad.)
..... the allowance as follows 1 first allow current depreciation and compute profit from business 4 current 80j if there is profit ..... obviously different from the income from the business to be computed under section 29 of the act after making other deductions ..... carried forward more significantly the words in parenthesis namely as computed in accordance with the other provisions of this act which .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Andhra Pradesh Vs. Indian Detonators Ltd.
Court: Andhra Pradesh
Decided on: Dec-22-1982
Reported in: (1983)37CTR(AP)74; [1983]143ITR547(AP)
..... i t act carries the heading deductions to be made in computing the total computing the total income of an assessee chapter vi a of ..... excluded the second schedule to the surtax act similarly contains rules for computing the capital of a company for the purpose of surtax rule ..... means not capable of being included it is true that in computing total income for the purposes of the i t act certain .....
Tag this Judgment! Ask ChatGPT- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial