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Home > Cases Phrase: computed Year: 1990 Page 1 of about 302 results (0.025 seconds)Computer Graphics Pvt. Ltd. Vs. Union of India
Court: Chennai
Decided on: Nov-14-1990
Reported in: 1991LC255(Madras); 1991(52)ELT491(Mad)
order1 petitioner imports from abroad jumbo rolls of graphic art films after payment of customs duty and auxiliary duty thereafter...
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. International Computers Indian Manufact ...
Court: Mumbai
Decided on: Sep-19-1990
Reported in: (1990)90CTR(Bom)123
t d sugla j 1 this is an application by the department under section 256 2 of the income tax...
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Shaw Wallace and Co. Ltd.
Court: Kolkata
Decided on: Nov-19-1990
Reported in: (1991)100CTR(Cal)188,[1993]201ITR17(Cal)
..... subsequent processing as storing updating combining rearranging or printing out by a computer computer means one that computes specifically a programmable electronic device that can store retrieve and process data ..... on the business of providing technical and industrial consultancy on the basis of computers and which also undertook electronic data processing was an industrial company within the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. West Bengal Industrial Development Corp ...
Court: Kolkata
Decided on: Nov-08-1990
Reported in: [1993]203ITR422(Cal)
..... india creates a special reserve then deduction shall be allowed in computing its business income to the extent of the specified percentage ..... for certain deductions which are required to be made in computing total income however section 36 1 viii of the act ..... view taken by the different high courts that total income as computed before deduction under the aforesaid clause has now received statutory .....
Tag this Judgment! Ask ChatGPTAssociates Capsules Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-31-1990
Reported in: (1991)(52)ELT134Tri(Mum.)bai
..... when the only objection thereto is that it is a computer system computer based and when from what is discussed above it is ..... the authorities below came to the conclusion that this was a computer based system and was not permissible to be imported under ogl ..... literature pamphlet itself shows that what is imported is a complete computer system in itself which is spectrophotometer and he took me through .....
Tag this Judgment! Ask ChatGPTK. Ray Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-09-1990
Reported in: (1991)38ITD620(Kol.)
..... the assessment is assessment of total income the assessment order means computation of total income plus determination of tax the special bench ..... assessment order cannot be held valid in the absence of computation of tax in this connection the assessee placed reliance on ..... case supra held that the word assessment means not merely computation of income of the assessee but also the determination of .....
Tag this Judgment! Ask ChatGPTData Base Industries Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Oct-11-1990
Reported in: (1991)36ITD209(Delhi)
..... income tax the assessing officer was not justified in allowing the investment allowance on the computer purchased but leased out to another party for working after giving the assessee an opportunity ..... respectful agreement with this view and following with respect this decision we hold that the computer in the present case is also entitled to investment allowance the next question that remains .....
Tag this Judgment! Ask ChatGPTMiss S. Radhika Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Aug-31-1990
Reported in: (1991)39ITD213(Mad.)
..... under section 166 and not until the total income is computed chapter via deductions should be allowed while determining the total ..... tax officer stated as follows in his assessment order while computing the income of the beneficiaries of the trust the assesses ..... this is not correct the income of the trust is computed and thereafter that income was apportioned among the beneficiaries deductions .....
Tag this Judgment! Ask ChatGPTThird Income-tax Officer Vs. Master Vayu R. Garware.
Court: Mumbai
Decided on: Mar-05-1990
Reported in: [1990]34ITD461(Mum)
..... all the provision except section 80t secondly ascertain what part of the total income so compute represents the profit and gains attributable to the business of the specified industry here generation ..... short term capital loss should be treated as income of the nature of capital gains computed under the provision of this act considerable reliance was placed by the learned departmental representative .....
Tag this Judgment! Ask ChatGPTBharat Salt and Chemical Industries (Mundra Kutch) Ltd. and anr. Vs. S ...
Court: Gujarat
Decided on: Nov-29-1990
Reported in: (1991)1GLR510
..... ground that the machinery provision was available under the bombay provincial municipal corporations act for computing education cess on lands and buildings in urban areas the vires of section 7 1a ..... agricultural assessment is leviable education cess can be levied and collected on such lands by computing non agricultural assessment on the assumption that it was leviable only for the limited purpose .....
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