Computer Resource - Judgment Search Results

Controller of Estate Duty, Tamil Nadu Vs. S.T.B. Ameen Khaleeli

Court: Chennai

Reported in: [1983]143ITR679(Mad)

..... having decided that rs 30 000 should be abated in the computation of the debts to be deducted for arriving at the net ..... between the deceased and the creditor apart from this aspect the expression resources itself indicates a particular fund or feeder source and it is ..... taken into account in ascertaining the deceased s debts over the resources which at some time or other the creditor holds which are .....

Jose Kuttiyani and ors. Vs. the Registrar of Co-operative Societies, K ...

Court: Kerala

Reported in: AIR1982Ker12

..... however be ensured by banks that the involvement of their own resources in such loans together with loans to other individuals excluding advances ..... industries does not exceed 5 per cent of its tdl in computing the ceiling of 5 per cent refinance provided by ardc would ..... small scale industries that means 10 per cent of their own resources may be lent to individuals coming under both categories besides .....

Shree Digvijay Cement Co. Ltd. Vs. Commissioner of Income-tax, Gujarat ...

Court: Gujarat

Reported in: (1982)26CTR(Guj)184; [1982]138ITR45(Guj)

..... wcpm shares in the year 1955 had come from its own resources it further appears that in the beginning of 1956 the ..... section 57 provides for deductions which are to be made while computing the income under the head income from other sources which includes ..... established but apart from that the assessee company had sufficient internal resources from which such investment could have been made by it again .....

Commissioner Vs. Portland Cement Co. of Utah

Court: US Supreme Court

..... in this case respondent used the proportionate profits method prescribed by the treasury regulations to compute such constructive gross income this method uses the costs of and proceeds from the taxpayer ..... emphasis added read in context in each case refers to the different types of depletable resource not to individual taxpayers accordingly this language does not support respondent s argument that .....

J. Truett Payne Co., Inc. Vs. Chrysler Motors Corp.

Court: US Supreme Court

j truett payne co inc v chrysler motors corp 451 u s 557 1981 u s supreme court j truett...

Cbs, Inc. Vs. Fcc

Court: US Supreme Court

represents an effort by congress to assure that an important resource the airwaves will be used in the public interest we

Tata Sons Limited Vs. Union of India and Others

Court: Mumbai

Reported in: 1982(10)ELT53(Bom)

valorem the principal question which requires determination is whether the computer would fall under definition of machine or could be properly

Diamond Vs. Diehr

Court: US Supreme Court

digital computer comprising the steps of a inputting into said computer input values including 1 natural logarithm conversion data l n

Jeanie D. Karaka Vs. Controller of Estate Duty, Gujarat

Court: Gujarat

Reported in: (1982)31CTR(Guj)262; [1982]136ITR614(Guj)

..... loan was advanced the gifted amounts were already included in the resources of mrs karaka there was thus a clear link between ..... transaction of loan and the derivation of property inasmuch as the resources of mrs karaka from which she had advanced the loan ..... held that estate duty liability cannot be allowed as deduction in computation of principal value of estate ii loan whether tribunal justified in .....

State of Karnataka Vs. Hemareddy Alias Vemareddy and anr.

Court: Supreme Court of India

Reported in: AIR1981SC1417; (1981)83BOMLR233; 1981CriLJ1019; 1981(1)SCALE206; (1981)2SCC185; [1981]2SCR695

a varadarajan j 1 this appeal by special leave has been filed by the state of karnataka against the judgment...