Current - Judgment Search Results

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)90ITD344(Hyd.)

..... 30 1990 details of all the aforesaid contract b net current assets means current assets as hereinafter defined less current liabilities and provisions as hereinafter defined the value of both ..... for different modes of valuation for different assets like land buildings plant and machinery current assets obsolete items and similarly for different kinds of liabilities like statutory liabilities and .....

Washington State Dept. of Social and Health Servs. Vs. Guardianship Es ...

Court: US Supreme Court

..... allow the reimbursement the regulations previously quoted specify that payments made for a beneficiary s current maintenance are deemed to be for the use and benefit of the beneficiary and define ..... if state agencies could not use social security benefits to reimburse the state in funding current costs of foster care many states would be discouraged from accepting appointment as representative payees .....

Vishnu Cements Limited Vs. Central Power Distribution Company of Andhr ...

Court: Andhra Pradesh

Reported in: 2003(4)ALD405; 2003(5)ALT408

..... also provides the initial active and reactive components of starting current without grid support there will be dip in voltage resulting ..... also provides the initial active and reactive components of starting current without grid support there will be dip in voltage resulting ..... also provides the initial active and reactive components of starting current without grid support there will be dip in voltage .....

Malwa Cotton Spinning Mills Vs. Asstt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)89ITD65(Chd.)

..... accountant member would be exhausted by the corresponding investment reflected by way of increase of current assets and long term assets while making such observations the id accountant member has not ..... president 24 the aforesaid facts clearly establish the fact that the assessee s own capital current year s profits were substantially more than the advances given to these three sister concerns .....

Gratz Vs. Bollinger

Court: US Supreme Court

..... undisputed that the university admits virtually every qualified applicant from these groups the current guidelines use a selection method under which every applicant from an underrepresented racial ..... analysis respondents must demonstrate that the university s use of race in its current admissions program employs narrowly tailored measures that further compelling governmental interests id at .....

Deputy Commissioner of Income Tax Vs. I.T.C. Hotels Ltd.

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)82TTJ(Bang.)652

..... of sections 28 to 44d can be understood as profits after allowing deduction for the current year s depreciation alone and before reducing the brought forward unabsorbed depreciation of earlier years ..... is to make the unabsorbed carried forward depreciation partake of the same character as the current depreciation in the following year so that it is available unlike unabsorbed carried forward business .....

McConnell Vs. Federal Election Comm'n

Court: US Supreme Court

..... footnote 4 bcra does not even close all of the loopholes that currently exist nonprofit organizations are currently able to accept without disclosing unlimited donations for voter registration voter ..... corporations creates a loophole that allows for easy circumvention of the limitations of the current campaign finance laws footnote 15 indeed i believe that longstanding and heretofore unchallenged .....

The Commissioner of Income-tax Vs. Kotak Mahindra Finance Limited

Court: Mumbai

Reported in: (2003)183CTR(Bom)491; [2004]265ITR119(Bom); 2003(3)MhLj876

..... contended that section 115j cannot be left out while estimating the current income in the circumstances it was argued that the tribunal erred ..... it was urged that advance tax was always on estimation of current income whereas section 115j was on actuals he contended that ..... the financial year that such income shall be referred to as current income the basic burden of the assessee s argument is that .....

Dina Metal Ltd. Vs. Dy. Commissioner of Income-tax,

Court: Income Tax Appellate Tribunal ITAT Patna

..... done partly of the seized material and partly out of the current stocks which were stacked alongside to the seized stock the assessee ..... material in regard to the claim of the assessee that the current stocks were also weighed along with the seized stocks it was ..... time of preparation of panchanama the assessee has claimed that the current stocks were also weighed along with the seized stocks this claim .....

Dina Metal Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (2004)84TT(JP.)at761

..... assessee that the actual weighment was made having taken from the current stock also according to her the undisclosed income as determined ..... done partly of the seized material and partly out of the current stocks which were stacked alongside to the seized stock the ..... time of preparation of panchnama the assessee has claimed that the current stocks were also weighed along with the seized stocks this .....