Computable - Judgment Search Results

Hindustan Computers Ltd. and ors. Vs. Kaushlaya Rani

Court: Delhi

Reported in: 29(1986)DLT56; 1985(9)DRJ211; 1985RLR579

..... out by m s bathia motors p ltd to m s hindustan computers ltd with effect from 1st november 1978 on a monthly rent of ..... bathia motors p ltd will jointly and severally indemnify m s hindustan computers ltd for rs 10 500 00 rupees ten thousand five hundred only ..... and which means that they will immediately refund to m s hindustan computers ltd security deposit of rs 10 500 00 originally kept with m .....

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686

..... exclusion of borrowed monies parliament clearly proceeded on the hypothesis that the indian income tax computation of capital of industrial undertakings rules 1949 in so far as they provided for ..... authority in including certain categories of long term borrowings and excluding certain other categories in computation of the capital employed it must follow as a necessary corollary that the central .....

Zenith Electronics Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(5)LC1810Tri(Delhi)

..... utilised to ascertain whether the programming was being done properly in the newly manufactured computers and that even the suppliers namely mazda electronics private ltd singapore have vide their ..... endorsed certainly have relevance to support the appellant s contention that this import of the computer was required for substantial expansion of the existing industrial unit observations made by the .....

Meccano Industries (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1985)14ITD151(Mad.)

..... purchasers in the relevant previous year 16 the last point in dispute relates to the computation of capital gains the learned departmental representative contended that objection regarding the quantum of ..... capital gains computed has not been specifically raised in the grounds of appeal and it is not .....

Commissioner of Income-tax Vs. National Insurance Co. Ltd.

Court: Kolkata

Reported in: (1986)54CTR(Cal)172,[1986]159ITR314(Cal)

..... anything to the contrary contained in the provisions of this act relating to the computation of income chargeable under the head interest on securities income from house property capital ..... from house property capital gains or income from other sources are not separately computed in accordance with the computation sections for therespective heads of income the differant classes or categories of .....

Rohiniben Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1985)13ITD830(Mum.)

..... into play all transactions encompassed by section 45 must fall under the governance of its computation provisions a transaction to which those provisions cannot be applied must be regarded as never ..... worth noting that section 49 and section 55 which have made adequate provision for the computation of cost in certain specific instances have not made any provision for the artificial ascertainment .....

Parle Products (P.) Ltd. Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1985)14ITD257(Mum.)

..... interesting question has arisen for our consideration namely whether in computing the capital of a company for the purposes of surtax ..... have yielded some income which was actually excluded in the computation of the chargeable profits he was of the opinion that ..... which there is no such income which requires exclusion from the computation of chargeable profits the capital for the purposes of second .....

Punjab National Bank Vs. Surtax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1985)14ITD450(Delhi)

..... the assessee had claimed before the sto ito that the chargeable profits should be computed by treating contingency reserve and foreign exchange fluctuation reserve as reserves and should therefore ..... treatment of contingency reserve foreign exchange fluctuation reserve and development reserve for the purpose of computation of chargeable profits as well as the capital as pointed out by the learned .....

Attili Narayana Rao Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1986)16ITD35(Hyd.)

..... representative contended that only the following items of expenditure are entitled for deduction while computing the capital gains i expenditure incurred wholly and exclusively in connection with such ..... contended that only the following items of expenditure are entitled for deduction while computing the capital gains i expenditure incurred wholly and exclusively in connection with such .....

Atkins Vs. Parker

Court: US Supreme Court

..... only if the issue being appealed is that food stamp eligibility or benefits were improperly computed this regulation reflects the familiar distinction between an individual adverse action and a mass ..... here surely sharpens the constitutional analysis second the officials in charge of the department s computer systems testified without contradiction that it was not a problem to generate a notice .....