Earned - Judgment Search Results

MahanaraIn Vs. Emperor

Court: Allahabad

Reported in: AIR1946All19

verma j 1 the appellant mahanarain who is a resident of village dadraul in the district of shahjahanpur has been...

Sirigini Venkatarama Mohandas Being Minor, by Mother and Next Friend S ...

Court: Chennai

Reported in: AIR1946Mad162; (1945)2MLJ571

bell j 1 the question which arises is as to the liability or otherwise of the petitioners to pay enhanced...

Hira Mills Ltd., Cawnpore Vs. Income-tax Officer Cawnpore.

Court: Allahabad

Reported in: [1946]14ITR417(All)

business and that the non resident person or company has earneda an income through such connections if we may respectfully adopt

In Re: B.M. Kamdar

Court: Mumbai

Reported in: AIR1945Bom442; (1945)47BOMLR742

..... is business which as a head of income stands alongside salaries interest on securities professional earnings and other sources true the classification of income is according to the character of the ..... hereinafter appearing namely i salaries ii interest on securities iii property iv business v professional earnings vi other sources section 10 sub section 1 provided as follows tax shall be payable .....

Otis and Co. Vs. Sec

Court: US Supreme Court

..... 700 000 as of december 31 1942 the commission noted that if all the assumed earnings materialized and were applied to liquidating the preferred current and deferred dividends in approximately fifteen ..... the receipt of all railways common could power s preferred gain a right to prospective earnings above its guaranteed dividends the deferred dividends do not bear interest while recognizing that the .....

Walling Vs. Harnischfeger Corp.

Court: US Supreme Court

..... a specified base rate or regular rate on time studied jobs incentive bonuses or piecework earnings normally resulted in employees receiving compensation exclusive of overtime payments at a rate higher than ..... 201 et seq does not prohibit employment at piecework rates it merely requires that piecework earnings be converted to an hourly basis for determining the minimum and overtime requirements of that .....

B. M. Kamdar, in Re.

Court: Mumbai

Reported in: [1946]14ITR10(Bom)

..... is business which as a head of income stands alongside salaries interest on securities professional earnings and other sources true the classification of income is according to the character of the ..... is business which as a head of income stands alongside salaries interest on securities professional earnings and other sources true the classification of income is according to the character of the .....

North Carolina Vs. United States

Court: US Supreme Court

..... was noted evidence as to their passenger operating ratios their increased expenses their net earnings on passenger business and other operations also was received and appraised attention was called ..... intrastate page 325 u s 534 traffic but the appropriate proportion of those earnings as compared with earnings from interstate commerce section 15a requires consideration of costs economy and adequate .....

Commissioner Vs. Estate of Bedford

Court: US Supreme Court

..... is not in excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after february 28 1913 ..... judgment we hold that a distribution pursuant to a reorganization of earnings and profits has the effect of the distribution of a taxable ..... during the taxable year without regard to the amount of the earnings and profits at the time the distribution was made footnote 5 .....

Commissioner Vs. Wheeler

Court: US Supreme Court

..... the section was applicable but held that such retroactivity rendered it unconstitutional although the term earnings and profits has long been in the revenue acts in connection with the definition of ..... relation to taxation it was no doubt permissible and perhaps the correct accounting for determining earned surplus for dividends and such corporate purposes for the corporation to set up its books .....