Current - Judgment Search Results
Home > Cases Phrase: current Year: 1993 Page 1 of about 600 results (0.544 seconds)Eddy Current Controls (India) Ltd. Vs. R. Provident Fund Commission an ...
Court: Kerala
Decided on: Jul-09-1993
Reported in: (1994)ILLJ522Ker
..... eddypuram chalakudy in trichur district it is engaged in the business of manufacture of eddy current clutches and motors petitioner company owns and maintains two factories one at chalakudy in kerala ..... the petitioner company the product manufactured in the two factories is the same namely eddy current clutches and motors specified in schedule i to the act the fact that only a .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Income Tax Vs. Karnataka State Small Industries
Court: Income Tax Appellate Tribunal ITAT
Decided on: Dec-17-1993
Reported in: (1994)50TTJ(Bang.)158
..... of the assessee in accordance with the provisions of the act which includes allowance of current depreciation and also setting off of unabsorbed depreciation unabsorbed business loss etc as brought forward ..... fact while determining the total income in accordance with the regular provisions of the act current years depreciation and also if necessary part of full amount out of the unabsorbed .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Vs. Karnataka State Small Industries
Court: Income Tax Appellate Tribunal ITAT
Decided on: Dec-17-1993
Reported in: (1994)49ITD521(Bang.)
..... losses and investment allowance including the determined loss or investment allowance if any for the current year it is required to be reiterated in this connection that the commissioner appeals ..... of the assessee in accordance with the provisions of the act which includes allowance of current depreciation and also setting off of unabsorbed depreciation unabsorbed business loss etc as brought forward .....
Tag this Judgment! Ask ChatGPTSubal Chandra Saha Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-22-1993
Reported in: 97CWN977,(1994)IILLJ287Cal
..... dated november 10 1976 the deputy chairman proposed to open a current account with the syndicate bank and keeping the deposit with the ..... the interest of our efficient work and economy we had another current account also with the syndicate bank and the assistant cashier has ..... of the misconduct dated march 9 1988 the balances in the current account were more with the syndicate bank on april 10 1977 .....
Tag this Judgment! Ask ChatGPTCollector of Central Excise Vs. Cosmo Ferrites Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-22-1993
Reported in: (1994)(70)ELT613TriDel
..... is stated that at high frequency the magnetic losses and eddy current losses contribute to over heating and correspondingly large size of ..... based upon electro magnetics itself even on iron nail if current is passed it makes it to become electro magnetic which ..... utilises the basic concept of magnetic effect of an electric current hans christian oersted professor of physics at copenhagen in denmark .....
Tag this Judgment! Ask ChatGPTSurana Steels Pvt. Ltd. Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Feb-04-1993
Reported in: (1993)46TTJ(Hyd.)458
..... representation to the limited extent that the amount of the current profits which could be lawfully distributed as dividend under the ..... depreciation alone so that companies can declare dividends out of current profits even if they had unabsorbed business loss the thrust ..... out that they were allowed to distribute dividends out of current profits even if they had unabsorbed loss or depreciation of .....
Tag this Judgment! Ask ChatGPTVir Sales Corporation Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: Aug-19-1993
Reported in: (1994)50TTJ(Ahd.)130
..... under three types of transaction namely loan transactions deposit transactions and transactions in a current account based on reciprocity and mutuality depending on the urgent exigencies of the business ..... coupled with their bona fide belief that transactions with sister concerns in their respective current accounts constitute reasonable cause and no penalty would therefore be validly leviable in view .....
Tag this Judgment! Ask ChatGPTReserve Bank of India Vs. State Bank of India
Court: Mumbai
Decided on: Aug-03-1993
Reported in: [1996]85CompCas554(Bom)
..... branch of bcci mr andhyarujina has further submitted that except the current account holders with the bombay branch of bcci all other ..... on domestic nre and fcnr deposits payment of interest to current account holders is prohibited mr chagla has further submitted that ..... the said draft agreement except that the depositors other than current account holders desire to be paid interest at the prevailing .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Premier Automobiles Ltd.
Court: Mumbai
Decided on: Apr-02-1993
Reported in: (1993)114CTR(Bom)30; [1994]206ITR1(Bom)
..... after setting off of the loss the unabsorbed depreciation which is also treated as the current year s depreciation shall be adjusted therefore the carried forward unabsorbed depreciation of the ..... observed headnote in computing the profits and gains of a business for the current year depreciation for the current year must be deducted first before deducting the unabsorbed carried forward business .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Suman Tea and Plywood Industries (P.) L ...
Court: Kolkata
Decided on: Aug-25-1993
Reported in: (1993)115CTR(Cal)156,[1993]204ITR719(Cal)
..... the interest was paid mainly to directors and shareholders on their current accounts and not on any deposit received by the assessee ..... 40a 8 could be made in respect of interest payable on current account balances of shareholders and directors of the assessee company ..... by the tribunal to accept any abstract proposition that interest on current loan accounts are not disallowable under section 40a 8 18 .....
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