Computer - Judgment Search Results

Bombay Gas Company, Ltd. Vs. Kulkarni (R.N.)

Court: Mumbai

Reported in: (1965)ILLJ137Bom

..... their applications was not one which was capable of being computed in terms of money and therefore the principal conditions to ..... to the oxford dictionary is meant susceptible and by the word compute is meant to estimate or determine by arithmetical or mathematical ..... amounts to converting one benefit into another and not merely computing the benefit of privilege leave 18 the paragraphs of the .....

Commissioner of Agricultural Income-tax, Kerala Vs. Perunad Plantation ...

Court: Kerala

Reported in: [1965]56ITR193(Ker)

..... was income derived from business consequently the income would be computed in accordance with the provisions of section 10 of the ..... its plenary legislative power to allow further deductions from such computed agricultural income as it considers fit but it cannot add ..... under the act and the rules made thereunder provided that the computation made by the indian income tax officer shall ordinarily be .....

Commissioner of Income-tax Vs. Parbutty Churn Law.

Court: Kolkata

Reported in: [1965]57ITR609(Cal)

..... the income tax officer to proceed an similar lines to compute the bona fide annual value of the building for the ..... following grounds to substantiate his contention that the basis of computation of the appellate assistant commissioner is correct and that of ..... lower rent he therefore has concluded that the basis of computation of the appellate assistant commissioner namely the addition of the .....

National Rayon Corporation Ltd. Vs. G.R. Bahmani, Income-tax Officer, ...

Court: Mumbai

Reported in: [1965]56ITR114(Bom)

..... income tax of the assessee company on its total income was computed at nil and the previous loss was ordered to be carried ..... year relevant to the assessment year 1956 57 no question of computation of super tax arose therefore no question of determination of rebate ..... super tax determined also arose and consequently there was no amount computed or calculated for the purpose of reduction of the rebate to .....

Rampur Distillery and Chemical Works Ltd. Vs. Commissioner of Income-t ...

Court: Allahabad

Reported in: [1965]55ITR338(All)

..... only that depreciation that has actually been allowed in the computation of the profits and gains of the business during proceedings ..... assessees profits and gains from the business had never been computed previously and therefore no depreciation had actually been allowed to ..... is the depreciation allowed by any income tax officer when computing its profits and gains of business for assessment purposes .....

Bombay Steam Navigation Co. (1953) Private Ltd. Vs. Commissioner of In ...

Court: Supreme Court of India

Reported in: [1965]56ITR52(SC)

..... the scindias interest paid to the stranger would indisputably be an allowance admissible in the computation of taxable profits of the assessee company there was no reason why a different ..... for the purpose of such business profession or vocation as a permissible allowance in the computation of profits or gains of the business carried on in the year oloisdataspellcorrectionsupreme court1964after spl .....

Bombay Steam Navigation Co. (1953) Private Ltd. Vs. Commissioner of In ...

Court: Supreme Court of India

..... the scindias interest paid to the stranger would indisputably be an allowance admissible in the computation of taxable profits of the assessee company there was no reason why a different principle ..... the balance outstanding interest paid on the balance was disallowed as a permissible deduction in computing the total assessable income in metro theatre s case 1946 14itr638 bom liability to pay .....

Commissioner of Wealth-tax, Gujarat, Ahmedabad Vs. New Raipur Mills Co ...

Court: Gujarat

Reported in: AIR1967Guj12

..... the fixed assets the revenue allowed normal depreciation initial depreciation and extra shift allowance in computing the assessable income of the assessee for the purpose of income tax development rebate was ..... be estimated and the estimated value of the contingent liability would be permissible deduction in computing the net wealth of the assessee the wealth tax officer and the appellate assistant .....

M.L. Bose and Co. Private Ltd. Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1965Cal454,(1968)ILLJ638Cal

..... labour court respondent no 2 as the labour court authorised to compute in terms of money the benefits due to the workmen and ..... as to the jurisdiction of the labour court to make the computation on such reference from the state government but the labour court ..... specify the labour court which would have jurisdiction to make the computation referred to in this sub section hence if the government receives .....

Commissioner of Income-tax, West Bengal Vs. Netherlands Steam Navigati ...

Court: Kolkata

Reported in: [1965]57ITR774(Cal)

..... the world but no particulars of the shipping trade were furnished the income tax officer computed the taxable business income for each year by employing the following formula indian trade profits ..... position therefore is that the present assessees income for indian income tax purposes was never computed upon taking into consideration either its net world profits or its world receipts learned counsel .....