Computed - Year 1991 - Judgments

Apr 01 1991 (HC)

M/S. Everest Computer Carbons Pvt. Ltd. Vs. Commissioner of Printing a ...

Court: Andhra Pradesh

Decided on: Apr-01-1991

Reported in: AIR1991AP286; 1991(2)ALT197

..... all the items accepting the lowest rates 2 m s everst computer carbons private limited the petitioner appellant in this writ appeal is ..... information with respect to the isi licence of m s everest computer carbon private limited the following is the information as desired 1 ..... products has not been started by the firm m s everest computer carbons do not possess an isi certification marks licence for .....

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Jun 07 1991 (TRI)

international Computers Indian Vs. Collr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-07-1991

Reported in: (1992)(57)ELT671Tri(Mum.)bai

..... for refund of the amount 2 the appellants who are the manufacturers of computers despatched some units of computers under the gate passes on 27 9 1981 after payment of duty these .....

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Jun 07 1991 (TRI)

international Computers Indian Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-07-1991

Reported in: (1992)(39)LC241Tri(Mum.)bai

..... for returned of the amount 2 the appellants who are the manufacturers of computers despatched some units of computers under the gale passes on 27 9 1981 after payment of duty these .....

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Oct 16 1991 (TRI)

Zenith Computers Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-16-1991

Reported in: (1995)(76)ELT169Tri(Mum.)bai

..... of the case are that the appellants received cabinets which are inputs for manufacrure of computers from a small scale unit availing exemption under notification no 175 86 at the time .....

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Apr 17 1991 (TRI)

Deputy Commissioner of Income Tax Vs. Samir Diamond Manufacturing (P)

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Apr-17-1991

Reported in: (1997)59TTJ(Ahd.)1

..... of the assessee allowed the depreciation as per it rules in computation of the book profit under s 115j with the following ..... and the appellants submissions discussed above the ao is directed to compute the book profit under s 115j by allowing the depreciation ..... 205 as also for determining net profits under s 349 for computing the managerial remuneration it is thus evident that changes brought .....

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Mar 16 1991 (HC)

Commissioner of Income-tax Vs. T.T. Pvt. Ltd.

Court: Karnataka

Decided on: Mar-16-1991

Reported in: (1991)100CTR(Kar)183; [1992]195ITR614(KAR); [1992]195ITR614(Karn)

..... dividends received by the assessee shall have to be deducted while computing the chargeable profits of the assessee under the provisions of ..... company and not with reference to the dividend income as computed in accordance with the provisions of the act that is ..... included in the gross total income would therefore obviously be income computed in accordance with the provisions of the act that is .....

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Mar 22 1991 (SC)

M/S. Garden Silk Weaving Factory, Surat Vs. the Commissioner of Income ...

Court: Supreme Court of India

Decided on: Mar-22-1991

Reported in: AIR1991SC1322; (1991)94CTR(SC)136; [1991]189ITR512(SC); JT1991(5)SC160; 1991(1)SCALE501; (1991)2SCC684; [1991]1SCR909

..... profession or vocation briefly business income e capital gainsf income from other sources 7 in computing the income of the assessee according to this classification two aspects have to be ..... is because where the depreciation allowance attributable to a particular business exceeds the profits otherwise computed for that business the deduction of the depreciation allowance from such profits can only .....

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Apr 30 1991 (TRI)

Steel Authority of India Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Apr-30-1991

Reported in: (1991)38ITD193(Delhi)

..... a minimum tax on book profits of certain companies representations have been received that in computing book profits for the purpose of determining the minimum tax losses and unabsorbed depreciation ..... a minimum tax on book profits of certain companies representations have been received that in computing book profits for the purpose of determining the minimum tax losses and unabsorbed depreciation .....

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Jan 24 1991 (TRI)

Madhusudhan Vegetable Products Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jan-24-1991

Reported in: (1991)36ITD550(Ahd.)

..... total income assessed under income tax act would form basis for computation of chargeable profits and since in said assessed income depreciation of ..... in the balance sheet of the company could be reduced in computation of surtax on the above facts it was further submitted ..... the third schedule it is clear from the above analysis regarding computation of sur tax that as far as determination of chargeable .....

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Apr 05 1991 (TRI)

Kec International Ltd. Vs. Surtax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-05-1991

Reported in: (1991)38ITD90(Mum.)

..... to that extent and accordingly the increase in the reserve ought to be considered while computing the capital employed as per the second schedule to the companies profits surtax act 1964 ..... departmental representative has submitted that for quantification of surtax liability capital base has to be computed in accordance with the second schedule of the companies profits surtax act 1964 and there .....

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