Computer - Year 1984 - Judgments

Nov 16 1984 (TRI)

international Computers Indian Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-16-1984

Reported in: (1985)LC567Tri(Delhi)

1 the appellants are engaged in the manufacture of office machines computers etc the assistant collector of central excise pune passed an order on 15 2 84 .....

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Apr 05 1984 (HC)

High Land Produces Co. Ltd. and anr. and Midland Rubber and Produce Co ...

Court: Kerala

Decided on: Apr-05-1984

Reported in: [1984]148ITR746(Ker)

..... no provision in the kerala act authorising the agricultural income tax officer to disregard the computation of the tea income made by the income tax authorities acting under the central income ..... accordance with the relevant provisions of the central act before the central ito made the computation or whether the assessment under the state act must necessarily wait till the assessment under .....

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May 09 1984 (TRI)

D.C.M. Data Products Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-09-1984

Reported in: (1985)(22)ELT254TriDel

..... 1980 notification no 272 cus dated 2 8 1976 exempted computers and computer systems falling under sub item no 2 of heading no ..... superseded notification no 272 cus dated 2 8 1976 exempted computer and computer sub system falling under sub heading no 2 of heading ..... superseded notification no 47 cus dated 1 3 1979 exempted computer and computer peripheral units falling under sub heading no 2 of heading .....

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Sep 26 1984 (TRI)

M. Raghunandan Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Sep-26-1984

Reported in: (1985)11ITD298(Mad.)

..... laid on the orders of the authorities below section 23 1 clearly refers to the computation of proportionate income income according to the learned counsel for the department must have reference ..... provision would be to allow the interest for the period of construction or acquisition in computing property income for the earliest assessment year subsequent to the acquisition when the property income .....

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Sep 21 1984 (HC)

Commissioner of Income Tax Vs. Victoria Mills Ltd.

Court: Mumbai

Decided on: Sep-21-1984

Reported in: (1985)46CTR(Bom)180; [1985]153ITR733(Bom)

..... the business or profession for which the loss was originally computed continued to be carried on by him in the previous ..... mean his income from whatever source derived which must be computed under the provisions of the act for the relevant assessment ..... the act except for the deductions specifically excluded thereby such computation must take into account the additions the deductions and allowances .....

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Apr 19 1984 (HC)

Commissioner of Income-tax, Gujarat-i Vs. Cellulose Products of India ...

Court: Gujarat

Decided on: Apr-19-1984

Reported in: [1985]151ITR499(Guj)

..... the assessee towards suppressed income and inflated expenditure and the ito brought the profits so computed to income tax and excess profits tax the aac confirmed the order the tribunal declined ..... 1975 where again the questions referred to this court concerned an additional ground regarding the computation of capital employed in the business there again when once the second question was answered .....

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Feb 17 1984 (TRI)

Addl. Second Income-tax Officer Vs. C.J. Shah

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-17-1984

Reported in: (1984)10ITD151(Mum.)

..... held having regard to the construction placed on the provisions of section 80e that in computing the total income of the assessee items of unabsorbed depreciation and unabsorbed development rebate will ..... provides for carry forward of development rebate for eight years thus it is held in computing the total income items of unabsorbed depreciation and unabsorbed development rebate will have to be .....

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Mar 21 1984 (TRI)

Aruna Sugars Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Mar-21-1984

Reported in: (1984)8ITD930(Mad.)

..... that the assessee made the claim under section 80j by computing the capital employed excluding the liabilities in appeals the assessee ..... is no mistake apparent from the record to be rectified by computing the capital employed including the liability for the purpose of ..... question of providing such relief on including the liabilities in computing the capital employed does not arise as the meaning or .....

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Jul 30 1984 (TRI)

Sandvik Asia Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-30-1984

Reported in: (1985)14ITD35(Mum.)

..... the learned counsel for the department the profit is not correctly computed and the assessee s action leads to unjustified reduction of ..... business one has to fall back on certain particular modes of computing the income different methods could be prescribed and advantages and ..... one or other components of the method of accounting distorts the computation of profit for instance even in the case where a .....

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Sep 29 1984 (TRI)

Hooghly Mills Co. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Sep-29-1984

Reported in: (1985)13ITD173(Kol.)

..... sheet in line with the order of the commission in the computation of the net chargeable profit the assessee claimed that the ..... and that the surtax liability is practically tied up with the computation of income for income tax purpose the assessee deserved some ..... appeals was for the deduction of the cost of investment in computing the capital under the above schedule the commissioner appeals noted .....

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