Computational - Judgment Search Results

Chellaradh and Co. Ltd. Vs. M.V.K. Sundaram and anr.

Court: Karnataka

Reported in: AIR1955Kant122; AIR1955Mys122

..... by the assistant commissioner of commercial taxes appeal under section 62 to the appellate authority computation of period of limitation plea against dismissal of appeal as barred by limitation held ..... by the assistant commissioner of commercial taxes appeal under section 62 to the appellate authority computation of period of limitation plea against dismissal of appeal as barred by limitation held .....

Knightsdale Estates Vs. Commissioner of Income-tax, Madras. (Refd. Cas ...

Court: Chennai

Reported in: [1955]28ITR650(Mad)

..... rs 7 920 for each of the assessment years 1945 46 to 1950 51 in computing the income of the firm the salary paid to the partner was disallowed by the ..... each of the firms having been allowed the statutory exemption of rs 4 500 in computing their total income the assessee was not entitled to a further allowance of rs 4 .....

State of Bombay Vs. Mulji Jetha and Co.

Court: Supreme Court of India

Reported in: AIR1955SC325

..... be counted as a whole day and any specified age in law is to be computed as having been attained on the day preceding the anniversary of the birthday a legal .....

Anant Ram Vs. Basdeo Sahai and ors.

Court: Allahabad

Reported in: AIR1957All114

..... code of civil procedure 1908 whether execution of decree filed within the limitation period held computation of limitation will start from the date decree was signed and not from the date .....

Commissioner of Income-tax, Bombay North, Kutch and Saurashtra Vs. Vij ...

Court: Mumbai

Reported in: AIR1955Bom404; (1955)57BOMLR480; ILR1955Bom597

..... 1947 read with the business profits tax rules the period of limitation is to be computed from the date the order of the appellate assistant commissioner is communicated to the income .....

United States Vs. Koppers Co., Inc.

Court: US Supreme Court

..... from abnormally high corporate profits while such profits were available to that end it proscribed computations of unusual profits and required prompt payment of the taxes on them footnote 10 page ..... discretionary nature of the adjustment was emphasized by the provision that the determination of most computations under 722 was reviewable only by a special division of the tax court constituted for .....

Commissioner Vs. Estate of Sternberger

Court: US Supreme Court

..... standards the degree of possibility that charity will receive the conditional bequest respondent then computes the present value of a corresponding percentage of the entire deferred bequest in ..... remarry and leave a descendant to the extent that this inducement reduces the actuarially computed average probability that charity will receive this bequest it further demonstrates the inappropriateness of .....

inland Revenue Commissioners Vs. Butterley Co. Ltd.

Court: Kolkata

Reported in: [1955]28ITR762(Cal)

..... from a trade or business in each chargeable accounting period shall be separately computed and shall be so computed on income tax principles as adapted in accordance with the provisions of the ..... commissioners first stated their conclusion that the payments in question were not properly included in computing for the purposes of the profits tax the profits of the company for the relevant .....

Raghunath Prasad Vs. Commissioner of Income-tax, U. P. and Ajmer Merwa ...

Court: Allahabad

Reported in: [1955]28ITR45(All)

..... into account the profits made in the other two businesses in computing the profits under section 10 the income tax officer must ..... been specially exempted from taxation must be taken into consideration in computing the profits or gains for purposes of taxation in this ..... legal proceeding in relation to the business whose profits are under computation and cannot be affected by the final outcome of that .....

Lewyt Corp. Vs. Commissioner

Court: US Supreme Court

..... senate finance committee reported section 122 of the code relating to computation of the net operating loss deduction allowed by section 23 ..... loss over the net income for the second preceding taxable year computed a with the exceptions additions and limitations provided in subsection ..... the figure for net income of 1944 is to be computed b by determining the net operating loss deduction for such .....