Computer - Year 1992 - Judgments

Jun 16 1992 (HC)

Jose Sabestian and ors. Vs. Computer Maintenance Corporation Ltd. and ...

Court: Andhra Pradesh

Decided on: Jun-16-1992

Reported in: 1992(2)ALT610; (1993)ILLJ374AP

..... entry operators on a permanent basis after interview by the 1st respondent i e the computer maintenance corporation limited and that after they worked for two years continuously they were removed ..... facts of the present case he submits that the 1st respondent herein i e the computer maintenance corporation limited is a government company wholly owned by the central government and that .....

Tag this Judgment! Ask ChatGPT

Oct 22 1992 (TRI)

Chettinad Agencies (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Oct-22-1992

Reported in: (1993)44ITD243(Mad.)

..... under this chapter is the statutory warrant for the proposition that for purposes of computing the deduction admissible under section 80m the unabsorbed depreciation relating to earlier years must ..... against the profits of the industrial undertaking and the deduction admissible under section 80e computed thereafter with reference to the resultant figure the department s case was section 41 .....

Tag this Judgment! Ask ChatGPT

Feb 06 1992 (HC)

Smith (inspector of Taxes) Vs. Schofield.

Court: Kolkata

Decided on: Feb-06-1992

Reported in: [1994]209ITR572(Cal)

..... the event as we know the straightline apportionment method of computing chargeable gains came to an end for almost all practical ..... if find considerable difficulty in applying the crowns order of computation to a case in which the expenditure on acquisition occurred ..... 86 4 parliament must have realised that the indexation allowance computed on the rebased acquisition cost would be more likely to .....

Tag this Judgment! Ask ChatGPT

Jul 29 1992 (TRI)

Apollo Tyres Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Jul-29-1992

Reported in: (1992)43ITD464(Coch.)

..... to allow adjustment for arrears of depreciation for purpose of computing the book profits for section 115j it would have provided ..... inter head and intra head adjustments are the cardinal features of computation of income further in the case of the assessee the ..... from other sources separately as returned by the assessee company in computing the assessable income the income tax officer sought to set .....

Tag this Judgment! Ask ChatGPT

Oct 26 1992 (TRI)

Sutlej Cotton Mills Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Oct-26-1992

Reported in: (1993)45ITD22(Kol.)

..... under the existing provisions of the income tax act certain deductions are allowed in the computation of profits and gains of business or profession various deductions are also allowed under chapter ..... assessee would be liable to pay interest under section 215 68 disallowance of interest in computing the total income the assessing officer has disallowed the following interest payments 69 according to .....

Tag this Judgment! Ask ChatGPT

Oct 23 1992 (TRI)

Assistant Commissioner of Vs. Subarna Plantation and Trading

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Oct-23-1992

Reported in: (1993)44ITD268(Kol.)

..... the profits of the subsequent year in that sense a mere computation or determination of the loss at a particular figure without granting ..... the said provision has a direct bearing or connection with the computation of the total income of an assessee under the head ..... result in making a mockery of the entire concept of the computation and carry forward of the business loss 8 three decisions touching .....

Tag this Judgment! Ask ChatGPT

Oct 23 1992 (HC)

Assistant Commissioner of Income Tax Vs. Subarna Plantation and Tradin ...

Court: Kolkata

Decided on: Oct-23-1992

Reported in: (1993)47TTJ(Cal)204

..... the profits of the subsequent year in that sense a mere computation or determination of the loss at a particular figure without granting ..... result in making a mockery of the entire concept of the computation and carry forward of the business loss 8 there decisions touching ..... accounts and the audit certificate was that there was no proper computation of loss and therefore the order of the ito was held .....

Tag this Judgment! Ask ChatGPT

Jan 01 1992 (TRI)

J.B. Boda and Co. (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jan-01-1992

Reported in: (1992)41ITD36(Mum.)

..... act before making any deductions under these sections and therefore the total income so computed has been computed after taking note of deductions under section 35 1 u or 35cca the expression ..... carrying out rural development programme in india specified under section 35cca should be excluded in computing the expenditure deductible from the foreign commission earnings the relevant facts may first be .....

Tag this Judgment! Ask ChatGPT

Feb 07 1992 (TRI)

Rajan Enterprises (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-07-1992

Reported in: (1992)41ITD469(Mum.)

..... with deduction of tea development account we find the mention of profits of such business computed under the head profits and gains of business or profession before making any deduction under ..... reserve account again section 37 2a dealing with the claim of entertainment expenditure provides for computing the allowance of entertainment expenditure on the profits and gains of a business or profession .....

Tag this Judgment! Ask ChatGPT

Feb 04 1992 (TRI)

S.P. Jaiswal Estates (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Feb-04-1992

Reported in: (1992)41ITD342(Kol.)

..... comply with the provisions of section 209a there should be a computation of income in accordance with the provisions of section 209 and ..... each financial year as to file a statement of advance tax computing his estimated or current income in the manner laid down in ..... section 194c section 194d and section 195 on any income as computed before allowing any deductions admissible under this act on which tax .....

Tag this Judgment! Ask ChatGPT

Computer - Judgment Search Results