Correcting - Judgment Search Results

Sandvik Asia Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

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

..... choose its method of accounting under section 145 unless the method of accounting chosen is correct the correct profit cannot be ascertained 15 according to the learned counsel the question to be ..... that in inflationary period lifo prevents taking credit for unrealised profits and the company merely corrected the aberration already set in during the earlier years when the assessing officer relied on .....

Hudson Vs. Palmer

Court: US Supreme Court

..... the court demonstrates a remarkable lack of awareness as to what penologists and correctional officials consider legitimate institutional interests i am unaware that any responsible prison ..... footnote 2 23 the standards for prison administration which have been promulgated for correctional institutions invariably require prison officials to respect prisoners possessory rights in noncontraband .....

Escorts Ltd. and Another Vs. Union of India and Others

Court: Mumbai

Reported in: [1985]57CompCas241(Bom)

..... the extracts of the parliamentary proceedings placed before this court the correctness of which is not disputed by any one we therefore ..... viz improve financial position of the company was also not correct and the subsequent events would show that the company had ..... prior permission for valid purchase of the shares was necessary and correct then the impleading of the other respondents in the writ .....

Commissioner of Income-tax Vs. Nopany Education Trust

Court: Kolkata

Reported in: (1985)49CTR(Cal)236,[1986]159ITR367(Cal)

..... the departmental representative s plea that the observations of the appellate assistant commissioner needed correction or were not in accordance with reality 8 the question before the tribunal was ..... in the statement of the case the controversy before the tribunal centered round the correctness of the findings of the appellate assistant commissioner in the miscellaneous application the revenue .....

Pratap Steel Rolling Mills Vs. the Revenue Division Officer and ors.

Court: Andhra Pradesh

Reported in: AIR1985AP159

..... is also original thus this court is confronted with two notifications one specifying the particulars correctly which is produced by the learned counsel for the 2nd respondent railways and another ..... in several other copies of the gazette printed by the government press the particulars were correctly specified the learned standing counsel for the 2nd respondent railways produced before me the .....

Mariammal Vs. Govindammal and ors.

Court: Chennai

Reported in: AIR1985Mad5

..... show that these properties are the properties of chinnathambia pillai therefore the trial court is correct in holding that these items of properties are the absolute properties of he first defendant ..... in the name of the deceased second defendant under these circumstances the trail court is correct in holding that the deceased second defendant had sufficient income from the settled properties from .....

Bose Corp. Vs. Consumers Union

Court: US Supreme Court

..... s credibility determinations is itself a recognition of the broader proposition that the presumption of correctness that attaches to factual findings is stronger in some cases than in others the same ..... of fact as something more than a fact a so called constitutional fact the court correctly points out that independent appellate review of facts underlying constitutional claims has been sanctioned by .....

Patton Vs. Yount

Court: US Supreme Court

..... challenged for cause is insufficient to overcome the presumption of correctness owed to the trial court s findings we therefore reverse ..... questions may raise both a question of law whether the correct standard was applied and a question of fact whether an ..... lonberger 459 u s 422 1983 neither of those cases was correctly decided moreover the latter case is plainly inapplicable because it .....

Firefighters Vs. Stotts

Court: US Supreme Court

..... the contrary maintenance of racial balance in the department could not be justified as a correction of an employment policy with an unlawful disproportionate impact title vii affirmatively protects bona fide ..... do not mean glibly to suggest that the district court s preliminary injunction necessarily was correct because it seems that the affected whites have no contractual rights that were breached by .....

income-tax Officer Vs. Devchand Chhaganlal Shah.

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1984)10ITD454(Bang.)

..... or boi if not already included or if not included correctly for correction of the same but however the same did not extend ..... rectified either by way of inclusion or by way of correction if not correctly included it was therefore urged before the commissioner appeals ..... without considering the totality of the circumstances as also the correct legal requirements in this regard there is no getting away .....