Earned - Judgment Search Results

Gyanoba Yaswant Jadav Vs. the Collector of Central Excise, Hyderabad a ...

Court: Andhra Pradesh

Reported in: AIR1974AP76

parthasarathi j 1 these three appeals arise out of three writ petitions which were heard at the same time although...

State Vs. Om Parkash Etc.

Court: Himachal Pradesh

Reported in: 1973CriLJ824

orderchet ram thakur j 1 this is a revision petition filed by the state against the order dated 31 5...

First Nat'l City Bank Vs. Banco Nacional de Cuba

Court: US Supreme Court

first nat l city bank v banco nacional de cuba 406 u s 759 1972 u s supreme court first...

United State Vs. Byrum

Court: US Supreme Court

..... the flexibility or the opportunity available to national concerns in the utilization of retained earnings when earnings are substantial a decision not to pay dividends may result only in the accumulation ..... litigation new inhibiting government regulations even bankruptcy prevent any certainty or predictability as to earnings or dividends there is no assurance that a small corporation will have a flow .....

Commissioner of Income-tax Vs. Travancore Sugars and Chemicals Ltd.

Court: Kerala

Reported in: [1973]90ITR307(Ker)

..... is making an expenditure incurred solely for the purpose of earning its own profits the court below has unanimously negatived this ..... conditional on profits being ascertained cannot be a payment to earn profits has not been accepted as absolutely correct in indian ..... conditional on profits being ascertained can be a payment to earn profits but the difficulty is the application of the principle .....

Commissioner of Wealth Tax Vs. Mahadeo Jalan and Mahabir Prasad Jalan ...

Court: Supreme Court of India

Reported in: AIR1973SC1023; [1972]86ITR621(SC); (1973)3SCC157; [1973]2SCR215

..... is against that contention because on the evidence the valuation was determined on the profit earning capacity of the company the australian cases referred to are based on the australian estate ..... in excess of a reasonable amount should be treated as profits when determining the reasonable earning capacity of a proprietary company which bears the character of a partnership trading with limited .....

K.V.A.L.M. Ramanathan Chettiar by Lrs. Vs. C.i.T., Madras

Court: Supreme Court of India

Reported in: AIR1973SC2172; [1973]88ITR169(SC); (1973)3SCC351; [1973]2SCR650

..... of lords were considering the case of an assessee company which earned profits in india amounting to 186 808 which sum was ..... the act second world war broke out and the indian citizens earning income outside the taxable territories became the victims of aggression ..... in the erstwhile countries in which these citizens were engaged in earning incomes remained unsettled and uncertain it took time even for .....

Commissioner of Income-tax Vs. New Great Insurance Co. Ltd.

Court: Mumbai

Reported in: [1973]43CompCas446(Bom); [1973]90ITR348(Bom)

..... proportionate share of expenses of the management attributable to the earning of that dividend income of that insurance company the tribunal ..... received minus the amount of interest on moneys borrowed for earning the same the expressions which are included in his total ..... as computed income or dividends minus the expenditure incurred in earning it for these reasons we think that our interpretation of .....

Commissioner Vs. First Security Bank of Utah

Court: US Supreme Court

..... is structured to its substance the substance is either that the respondents violated federal law earned illegal income attempted to avoid taxation on the income by channeling it elsewhere and were ..... that generation of income does not necessarily lead to taxation of the generator here the earnings themselves stayed within the corporate structure dominated by holding company and did not pass elsewhere .....

Commissioner of Income-tax, Poona Vs. Manna Ramji and Co.

Court: Supreme Court of India

Reported in: AIR1973SC515; [1972]86ITR29(SC); (1973)3SCC43; [1973]1SCR1068

..... and not a capital receipt as the amount represented the compensation payable for loss of earnings consequent upon the requisition of the sheds of the respondent as against that mr hajarnavis ..... the compensation paid to the respondent represents the supposed profit which the respondent would have earned during the years the premises remained under requisition but which profit the respondent could not .....