Computer - Judgment Search Results

Madeva Upendra Sinai and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1975SC797; [1975]98ITR209(SC); (1975)3SCC765; [1975]2SCR640

..... to hyderabad area a difficulties removal order was first issued in these terms in 1950 computation of aggregate depreciation allowance and written down value in making any assessment under the ..... however depreciation actually allowed under the hyderabad income tax act was taken into account in computing the aggregate depreciation allowance and the written down value an anomalous result would follow .....

Anantapur Textiles Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1975)1CompLJ240(Cal),[1979]116ITR851(Cal)

..... assessee has worked triple shift he argues that the legislature has in the matter of computation of extra shift allowance deliberately chosen not to mention plant and machinery working triple ..... entitled to depreciation allowance rule 5 read with appendix i in part i provides for computation of the depreciation allowance as the assessee is entitled to depreciation allowance normal depreciation for .....

Cass Vs. United States

Court: US Supreme Court

..... the rounding provision as is clear from the statute s legislative history applies only in computing the amount of readjustment pay and not in determining eligibility therefor hence a reservist ..... allowances entitlements manual 40414 b jan 1 1967 still excludes such prior service only for computing the amount of readjustment pay due not for determining entitlement the government suggests therefore .....

South India Shipping Corporation Ltd. Vs. Income-tax Officer

Court: Chennai

Reported in: [1976]46CompCas250(Mad); [1976]103ITR1(Mad)

..... rule 20 of the rules which provides for the method of computation of portion of dividend attributable to profits and gains from new ..... paragraph 44 iv seems to suggest that a deduction in the computation of total income is contemplated of the tax holiday profits ..... the view that wherever the relief under section 80j has been computed and carriedforward in the company s assessment the company should be .....

Sakarlal Balabhai Vs. Income-tax Officer, Special Investigation Circle ...

Court: Gujarat

Reported in: [1975]100ITR97(Guj)

..... of an assessee falls to be charged since the rates for computation of income and permissible deductions vary with the deductions of different ..... its source and sections 15 to 59 provide appropriate rules for computing the amount of income from different heads section 22 which is ..... to be the owner of the property for the purpose of computation of loss the tribunal held that the interest paid is a .....

Indian Tube Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1981]132ITR293(Cal)

..... treated as provision and it directed modification of the capital computation accordingly in the permises the following question has been referred ..... the dividend reserve fund should be taken into account in computing for the purpose of abatement inasmuch as these reserves appeared ..... to the reserve fund should be taken into account in computing the capital for the purpose of allowing abatement for the .....

M.S.P. Raja and anr. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1976]105ITR295(Mad)

..... the share income in regard to partnership activity had to be computed separately and that the expenditure relating to one partnership could ..... him for the purposes of investment in the firm shall in computing his income chargeable under the head profits and gains of ..... receiving income as a partner in an agricultural estate in computing his income from the money lending business he claimed deduction .....

Debi Prosad Poddar Vs. Commissioner of Wealth-tax

Court: Kolkata

Reported in: [1977]109ITR760(Cal)

..... of income tax 1972 85itr500 cal the question was about the computation of capital gains the property of the assesseeat arif road calcutta ..... be rs 79 200 and rs 3 06 000 respectively these computations were based on the valuation reports of messrs talbot co the ..... in the report makes it practically useless for the purpose of computation of capital gains according to the scheme of the act noted .....

Riverside (Bhatpara) Electric Supply Co. Ltd. Vs. Commissioner of Inco ...

Court: Kolkata

Reported in: [1977]109ITR399(Cal)

..... person including the consumer would have to be deducted in computing the actual cost good deal of arguments were advanced before ..... made prior thereto and the cost of assets which had been computed excluding those contributions could not be recomputed again for the ..... the coming into operation of the 1961 act therefore the computation of actual cost for the purpose of determination of depreciation .....

Dharangadhara Chemical National Workers' Union Vs. Industrial Tribunal ...

Court: Chennai

Reported in: (1975)ILLJ251Mad

..... treated as parts of the same establishment for the purpose of computation of bonus under this act provided that where for any accounting ..... shall be treated as a separate establishment for the purpose of computation of bonus under this act for that year unless such department ..... in that they would not be the amounts which would be computed under the companies act for submission to the shareholders or for .....