Computational - Judgment Search Results

United India Insurance Co. Ltd. Vs. D.P.S. Computers and Allied Produc ...

Court: Patna

p k deb j 1 this civil revision application is taken up along with civil revision no 228 of 1995...

Adarsh Computer Incorporation Vs. Surat Municipal Corporation and ors.

Court: Gujarat

Reported in: (1995)1GLR452

m r calla j 1 mr pranav g desai learned counsel waives service of rule for respondent no 1 and...

S.B.M. Engg. Products (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(84)ELT428TriDel

..... the customs tariff act 1975 he further submitted that the subject goods namely maccanofilm programme computer is an essential component in the manufacture inter alia of the said flat bed screen ..... be disputed that the textile commissioner had certified that the subject goods namely maccanofilm programme computer formed a component part of the flat bed screen printing machine erred in holding that .....

A. M. Moosa Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1996)54TTJ(Coch.)193

..... under s 143 3 of the it act the assessee had originally computed the deduction in the following terms b exports through export house ..... of income captioned profits and gains of business the act permits computation of losses also under that head the proviso is always subservient ..... cannot be deducted from the profits of the business in a computation under the explanation we direct the ao to quantify the .....

Assistant Commissioner of Vs. Northern India theatres Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD42(Delhi)

..... given these receipts a treatment separate from profits of eligible business for the purposes of computation these receipts therefore cannot be taken as exclusive or separate profit of eligible business ..... these receipts a treatment separate from profits of eligible business for the purpose of computation these receipts therefore cannot be taken as exclusive or separate profit of eligible business .....

Arizona Vs. Evans

Court: US Supreme Court

..... rule requires suppression of evidence seized incident to an arrest resulting from an inaccurate computer record regardless of whether police personnel or court personnel were responsible for the ..... presenting new dangers to individual liberty excluding evidence seized as a result of incorrect computer data the arizona court anticipated would reduce the incidence of uncorrected records the dissent .....

Concord International (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(81)ELT135TriDel

..... importing pcbs ics sockets transistors resistors etc but what they imported were personal computers micro computers mini computers etc that the disputed goods were in fully assembled form and hence no ..... programme required absorption of the technical know how of such high technical products that computer technology was a relatively new concept that the company had necessary infrastructure facilities .....

In Re: Advance Ruling P. No. 13 of

Court: Authority for Advance Rulings

Reported in: (1997)228ITR487AAR

..... several branches of activities of the same person and are of no relevance in computing the overall profits attributable to the permanent establishment as a separate and distinct enterprise ..... associates and third parties will be considered as such reimbursements and therefore become deductible in computing the profits of the permanent establishment in india this issue has been basically answered .....

Monarch Foods Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53ITD33(Ahd.)

..... specific dictates of the statute should clearly mean that gross total income is to be computed after setting off brought forward deficiencies of business loss and unabsorbed depreciation etc after such ..... deduction under section 80hhc before deducting the brought forward losses of earlier years in the computation of the gross total income of the assessee company for the previous year such working .....

In Re: Gulraj Engineering

Court: Income Tax Appellate Tribunal ITAT IT

..... of the settlement commission under section 245d 4 of the act and demanded the interest computed on that basis those two miscellaneous applications were fixed for hearing before the settlement commission ..... its proper perspective explanation 1 to sub section 1 read with sub section 4 requires computation of assessed tax at four stages iv modification as a result of rectification appeal revision .....