Current - Judgment Search Results

Barker Vs. Kansas

Court: US Supreme Court

..... of the same preretirement rank such disparities cannot be explained on the basis of current pay for current services since presumably retirees subject to these benefit differentials would be performing the ..... that congress for many purposes does not consider military retirement pay to be current compensation for current services the state s position is weakened further by another fact that kansas .....

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

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... 15 6 1978 which was to be filed after computation of current income to be made in accordance with the provisions of section ..... to file a statement of advance tax computing his estimated or current income in the manner laid down in section 209 the assessee ..... manner explanation for the purposes of this section and section 211 current income in relation to the advance tax payable by an assessee .....

Apollo Tyres Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

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

..... not the arrears of depreciation is considered as part of current depreciation even then the charging of arrears of depreciation in ..... that prior period items should be separately disclosed in the current profit and loss account their nature and amount should be ..... so on indefinitely no distinction can be made between the current year s depreciation and carried forward unabsorbed depreciation of the .....

Freeman Vs. Pitts

Court: US Supreme Court

..... duty to desegregate the sole question in school desegregation cases absent an allegation that current policies are intentionally discriminatory is one of remedies for past violations identifying and undoing ..... a presumption effectively irrebuttable because the school district cannot prove the negative that any current racial imbalance is the product of that violation at least if the imbalance has .....

V.V. Trans-investments (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1992)42ITD242(Hyd.)

..... dividend ignoring brought forward losses if dividend is paid out of current year s profit alone it amounts to payment of dividend ..... unabsorbed depreciation would be set off against the profits of the current year thus clause b of the proviso is different from ..... redundant since clause a takes care of depreciation both past and current if loss includes depreciation the companies act 1956 could have made .....

Dunlop India Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1992)41ITD582(Kol.)

..... l a c the assessee chooses a sophisticated method by directly reducing the provision of current liability of central excise without writing back the excess provision no longer required in its ..... assessment the fact that the assessee itself has made adjustment entries and thereby adjusted the current liabilities against the earlier provision no longer required a circumstance has arisen which the taxing .....

Sutlej Cotton Mills Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

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

..... to the tribunal which is still pending 27 assessment proceedings for current assessment year 1988 89 when the assessment for the present ..... sound section 207 provides that advance tax shall be paid on current income which is the total income of the assessee which ..... sections 216 217 and 139 8 where any underestimate of the current income can be condoned for sufficient cause shown in the circumstances .....

Foucha Vs. Louisiana

Court: US Supreme Court

..... improper absent a determination in civil commitment proceedings of current mental illness and dangerousness vitek v jones 445 u ..... improper absent a determination in civil commitment proceedings of current mental illness and dangerousness ante at 78 emphasis added ..... have enacted new laws not yet effective modifying their current absolute prohibitions on the release of dangerous insanity acquittees .....

Reserve Bank of India Vs. Bank of Credit and Commerce International (O ...

Court: Mumbai

Reported in: [1993]78CompCas207(Bom)

..... of credit may be earmarked by appropriating the amount from current account no 01050676 of the applicant the applicant requested for ..... purchaser of the goods instructed the bank to debit their current account with the amount of the draft plus commission which ..... favour of the applicant after segregation of the amounts from the current account of the applicant for the specific purpose as aforesaid .....

Khatau Junkar Ltd. and Another Vs. K.S. Pathania and Another

Court: Mumbai

Reported in: 1992(1)BomCR550; (1992)102CTR(Bom)194; [1992]196ITR55(Bom)

..... loss of more than eight assessment years set off against the current business income if the information is available in the return or ..... previous year which as materialised in the current year as income of the current year in the current year has been accepted his claim for ..... of expenditure of the previous years which has crystallised in the current year has been disallowed this is on the ground that the .....