Earned - Judgment Search Results

Perumal and ors. Vs. G. Ellusamy Reddiar and anr.

Court: Chennai

Reported in: (1974)1MLJ292

..... the annual dependency considering the age of the deceased his earnings the benefits that the dependants would have got and other ..... paragraph their lordships have not stated that the expected future earnings of a deceased person or the possible savings therefrom would ..... illustration cannot be understood as saying that the possible future earnings of the deceased or savings therefrom are to be calculated .....

Commissioner of Income-tax (Central) Vs. Empire Jute Company Ltd.

Court: Kolkata

Reported in: [1974]97ITR581(Cal)

..... yield larger profits it relates essentially to the operation of the profit earning apparatus for earning better profits the profit earning apparatus remains the same and by working the apparatus for a ..... of the business any expenditure incurred for working the existing profit making apparatus for earning better profits should normally be considered to be revenue expenditure speaking for myself on .....

Bhanora Colliery, Etc., Co. Vs. Poda Teli

Court: Kolkata

Reported in: (1974)IILLJ520Cal

..... framed for decision namely has the applicant sustained any permanent partial disability involving loss of earning capacity if so to what extent the learned commissioner records that the only point contended ..... that medical evidence by itself is not conclusive or decisive factor in the loss of earning capacity medical evidence can only establish the nature of the disablement or the physical injury .....

Prahladrai Agarwala Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1973]92ITR130(Cal)

..... revenue that there could not be any distinction between the interest earned and the share of profit in the partnership firm the tribunal ..... for the purpose of contributing the capital and the profit was earned out of the profits made by the firm on the capital ..... us to construe the expression indirectly to include the share of profits earned by the assessee s wife from the partnership firm as coming .....

Ram Lal Vs. the Competent Authority (Slums) and anr.

Court: Delhi

Reported in: ILR1974Delhi530

..... the petitioner complains that the said finding regarding the means and earning capacity is not supported by any legal evidence and for that ..... against him he chose to rest his finding concerning the petitioner earning rs 300 00 per month on his own experience that ..... alternative accommodation without creating a further slum because the petitioner was earning not less than rs 300 00 per month in the .....

H. Mohmed and Company Vs. Commissioner of Income-tax, Gujarat-i

Court: Gujarat

Reported in: [1977]107ITR637(Guj)

..... purchase or acquisition of the apparatus or the instrument for earning profits as distinguished from the expenditure incurred in the continual ..... to maintain the appellants existing line in a state to earn revenue 20 in commissioner of income tax v mahalakshmi textile ..... any additional advantage or features which have improved the income earning capacity it cannot be taken as a matter of assumption .....

Smt. Nripendrakumari Bhandari Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1976]105ITR158(Mad)

..... the partnership deed to make the deposits that this interest was earned therefore this income arose to the minors not from their admission ..... minors being admitted to the benefits of the partnership and their earning interest on the deposits which they have made or on the ..... and circumstances indicate that the wife and the minor sons had earned these profits because of their membership of the firm or .....

Commissioner of Income-tax Vs. Carborundum Company

Court: Chennai

Reported in: [1973]92ITR411(Mad)

..... and the activity in the taxable territories which contributes to the earning of income may or may not be regarded as business ..... within the territories the relation between the two contributing to the earning of income by the non resident in his trading activity ..... in the taxable territories which contributes directly or indirectly to the earning of those profits or gains it predicates an element of .....

United States Vs. Basye

Court: US Supreme Court

..... of conditions upon the actual receipt by a partner of income fully earned by the partnership is not a relevant factor in determining its ..... of income taxation first that income is taxed to the party who earns it and that liability may not be avoided through an anticipatory ..... is no doubt that the statute could tax salaries to those who earned them and provide that the tax could not be escaped by .....

Commissioner of Commercial Taxes, Board of Revenue Vs. Evangelical Lit ...

Court: Chennai

Reported in: [1974]33STC325(Mad)

..... about the essential element of business being a motive to earn profit in view of these authoritative pronouncements it is unnecessary ..... also laying down that the destination of the profits which are earned is immaterial in considering the question of liability to assessment ..... shops were established at edinburgh and belfast the shop at edinburgh earned profit the shop at belfast worked at a loss but .....