Dis Allowable - Judgment Search Results

Allied Metal Products Vs. Commissioner of Income-tax

Court: Punjab and Haryana

Reported in: (1981)25CTR(P& H)371; [1982]137ITR689(P& H)

..... advantage is in the capital field that the expenditure would be dis allowable on an application of this test if the advantage consists merely ..... cost of repairs to the premises in question for purposes of allowing any expenditure under section 30 a i it is necessary that ..... admissible under section 37 the expenditure under section 37 can be allowed only if it is not capital expenditure and is laid out .....

United States Vs. Swank

Court: US Supreme Court

..... acceptable i dissent congress has provided for a depletion allowance in recognition of the fact that mineral deposits are ..... the primary responsibility of determining what constitutes a reasonable allowance for depreciation courts should affirm the commissioner s position ..... 333 u s 501 1948 here imposing an economic interest requirement for any entitlement to a depletion allowance is clearly reasonable .....

A.P. Kochudevassy Vs. State of Kerala

Court: Kerala

Reported in: AIR1982Ker90

..... the government for enhanced rate on the basis of the iii zone his petition was allowed by the board of revenue by their order no cs a2 8083 71 k ..... dis dated 15 7 1971 it is specifically stated in the order that it was not .....

N.D. Khanna Vs. Hindustan Industrial Corporation

Court: Delhi

Reported in: 20(1981)DLT236

..... the learned counsel for the petitioner submits that amendments have been allowed to plead all the ingredients with a view 10 bring the ..... that the eviction petition required amendment and thereforee the amendment was allowed in smt jaswant kaur v inder ram supra there was no ..... next contends that she be allowed to amend the eviction petition and for this purpose an application c m 501 81 has been filed .....

Commissioner of Income-tax Vs. Kalinga Otto (P.) Ltd.

Court: Kolkata

Reported in: (1981)25CTR(Cal)1,[1983]139ITR710(Cal)

..... that the instalments of monopoly value should be deducted in computing the assessments the commissioners allowed the appeal it was held by the court of appeal that the instalments were capital ..... follows g in contract expenses account assessee has claimed as revenue expenses rs 1 38 501 which expenses were incurred for painting and for providing furniture furnishing crockery electrical fittings and .....

Ramlal and ors. Vs. Regional Manager, F.C.i. and ors.

Court: Rajasthan

Reported in: 1981WLN74

..... in the manner as stated therein the learned commissioner however did not allow any penalty and interest the prayer for penalty and interest was ..... rejected as the same was not found to be justified dis satisfied with the refusal of prayer of penalty and interest the ..... accused has to be treated as juvenile under the said act dis satisfied with the refusal of prayer of penalty and interest the .....

Commissioner of Income-tax Vs. Belliss and Morcom (i.) Ltd.

Court: Kolkata

Reported in: (1982)26CTR(Cal)76,[1982]136ITR481(Cal)

..... or against the losses or depreciation to carry forward the depreciation allowances of such priority industry to that extent the position cannot ..... and gains atributable to any priority industry there shall be allowed in accordance with and subject to the provisions of this ..... under section 80e resulting in an income of rs 64 501 the appellate tribunal however upheld the assessee s contention the .....

income-tax Officer Vs. Hoechst Pharmaceuticals Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1984)7ITD267(Mum.)

tax act 1961 the act the facts relating to this dispute are stated by the commissioner appeals in paragraph 6 of 637 payable to the gratuity fund of the assessee was allowable as deduction under section 36 1 iv of the income

Addl. Commissioner of Income-tax Vs. Balrampur Raj Electric Supply Co.

Court: Allahabad

Reported in: (1981)21CTR(All)94; [1981]128ITR615(All)

s appeal was allowed while the department s appeal was dismissed the entire amount claimed by the assessee was held to entire amount claimed by the assessee was held to be allowable 3 at the instance pf the commissioner the tribunal has

Commissioner of Income-tax, Bombay City-i Vs. W.T. Suren and Co. Ltd.

Court: Mumbai

Reported in: (1982)31CTR(Bom)128; [1982]138ITR91(Bom)

of the past services and therefore the payment was in discharge of the liability 23 the last decision which now needs a contrary view and held that gratuity would be an allowable deduction as and when it became payable but that so