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Home > Cases Phrase: computed Year: 1987 Page 1 of about 301 results (0.022 seconds)
Nov 27 1987 (TRI)

Computer Karishma Pvt. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-27-1987

Reported in: (1988)LC517Tri(Delhi)

..... v nambiar a non resident indian purchased a second hand ibm computer model 4331 301 31 1 megabyte memory of 1979 manufacture and ..... and tested in u k the chartered engineer who examined the computer and its peripherals after hot staging certified its residual life at ..... evidence of the blue book s contemporary price quotations for used computers in the international market had nothing much to say he had .....

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May 25 1987 (TRI)

Collector of Central Excise and Vs. Allied Computers and ors.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-25-1987

Reported in: (1987)(13)ECC87

..... the factory 4 according to the learned counsel this computer cannot even compute it has numeric keys only 0 to 7 which ..... the product in question could be considered as a computer 20 the computer has been defined in the dictionary of electronics by ..... the memory capability are the two primary characteristics differentiating the computer from a high speed calculator the control function involves following .....

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Feb 19 1987 (TRI)

Collector of Central Excise Vs. Allied Computers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-19-1987

Reported in: (1987)(13)LC379Tri(Delhi)

..... the factory 4 according to the learned counsel this computer cannot even compute it has numeric keys only 0 to 7 which ..... the product in question could be considered as a computer 20 the computer has been defined in the dictionary of electronics by ..... the memory capability are the two primary characteristics differentiating the computer from a high speed calculator the control function involves following .....

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Dec 17 1987 (TRI)

Collector of Central Excise Vs. Sunray Computers (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-17-1987

Reported in: (1989)(22)ECC362

..... in their premises these activities also are not connected with manufacture and marketability of the computers and are provided by the manufacturers or specialised consultancy companies on optional basis the ..... worthwhile noticing the wording of central excise tariff item 33dd it reads as under computers including central processing units and peripheral devices all sorts ii the respondents point is .....

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Apr 09 1987 (TRI)

Hindustan Computers Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Apr-09-1987

Reported in: (1987)21ITD524(Delhi)

..... profits were assessable under section 28 and were to be computed under section 145 in accordance with the method of accounting ..... that ordinary principles of commercial accounting have to be followed in computing the profits for income tax purposes unless such principles have ..... 1984 85 accounting year ending on december 31 1983 in computing the taxable income of the petitioner assessee mr s n .....

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Sep 08 1987 (TRI)

Pragati Computers Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-08-1987

Reported in: (1989)(42)ELT256TriDel

1 the question that arises for decision in this appeal is the classification of 19mb winchester drive and 40mb winchester...

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Apr 17 1987 (TRI)

Tej Kumar Bhargava Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: Apr-17-1987

Reported in: (1987)21ITD21(All.)

..... that the amount received for transfer of the capital asset alone could be considered while computing the capital gains and not the other receipts whether incidental or otherwise to the transfer ..... the land acquisition act stipulated several criteria under the heads first to sixth for quantifying computation though however the exercise is one for determination of the compensation to be awarded for .....

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Dec 22 1987 (TRI)

H.F. Craig Harvey Vs. Third Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Dec-22-1987

Reported in: (1988)25ITD1(Mad.)

..... were provisions made in the relevant year towards gratuity liability should be deducted in the computation of its assessable business profits of the year on behalf of the department a preliminary ..... section 12b 3 postulated a special method of reckoning notwithstanding the statutory formula of the computation generally prescribed in sub section 2 of section 12b after referring to the arguments of .....

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Nov 09 1987 (TRI)

Swastik Household and Industrial Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Nov-09-1987

Reported in: (1988)25ITD479(Mum.)

..... of identifying the assets included in the undertaking even the computation of the consideration was made on the basis of a ..... particulars furnished to the department for the purpose of depreciation computation the assessee must necessarily retain with him details and office ..... according to him that report does not properly contain any computation but only a descriptive report and that he has given .....

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Jan 23 1987 (HC)

Commissioner of Income-tax Vs. Navabharat Enterprises (P.) Ltd.

Court: Andhra Pradesh

Decided on: Jan-23-1987

Reported in: (1987)62CTR(AP)189; [1988]170ITR332(AP)

..... wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head profits and gains of business or profession 2 notwithstanding ..... the provision of hospitality by a newspaper publisher to informants and contributors is deductible in computing the profits under section 15 of the finance act 1965 to the newspapers published in .....

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