Earned - Judgment Search Results
Home > Cases Phrase: earned Year: 1978 Page 1 of about 315 results (0.034 seconds)Additional Commissioner of Income-tax, Madras-i Vs. Madras Fertilisers ...
Court: Chennai
Decided on: Dec-07-1978
Reported in: (1980)13CTR(Mad)261; [1980]122ITR139(Mad)
..... for deduction should be for the purpose of making or earning such income profits or gains which is undoubtedly a narrower concept ..... child subsequently invested the amount with another concern and earned income thereon which interest in turn was included in the income ..... borrowing and the payment of interest thereon with the subsequent earning of interest from the deposit that question the learned judges had .....
Tag this Judgment! Ask ChatGPTThe Management, Sree Lalithambika Enterprises Vs. Kailasam
Court: Chennai
Decided on: Nov-07-1978
Reported in: (1980)1MLJ480
..... and it being schedule injury had resulted in loss of earning capacity 5 mr arunagirinathan counsel for the appellant management contends ..... is of a permanent nature such disablement as reduces his earning capacity in every employment which he was capable of undertaking ..... for workmen compensation has taken into account the loss of earning capacity and has not based his conclusion solely on the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax (Central) Vs. New Central Jute Mills Co. Lt ...
Court: Kolkata
Decided on: Aug-25-1978
Reported in: [1979]118ITR1005(Cal)
..... was incurred voluntarily on the ground of commercial expediency in order to facilitate indirectly the earning of the income there must be a connection direct or indirect between the expenditure incurred ..... clearly established that the expenditure had been incurred solely and wholly for the purpose of earning such bonus and dividend accordingly the assessee was entitled to deduction of the amount of .....
Tag this Judgment! Ask ChatGPTSmt. Gurdev Kaur Vs. Rash Behari Das
Court: Kolkata
Decided on: Sep-07-1978
Reported in: AIR1978Cal547
..... is easier to calculate such loss in the case of a professional or businessman whose earnings fluctuate the court has to estimate the loss and award compensation accordingly similarly the prospective ..... bearing whatsoever as under the said act which is confined to workmen as defined thereunder earning capacity has a different connotation 29 for the purpose of assessing the compensation under this .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax (Central) Vs. Model Manufacturing Co. (P.) ...
Court: Kolkata
Decided on: Jan-18-1978
Reported in: [1980]122ITR767(Cal)
..... borrowed amount was wholly and exclusively for the purpose of earning income from dividend and therefore the assessee was not entitled ..... the expenditure incurred in issuing the circulars indirectly facilitated the earnings of directors fees and as such the same was ..... assessee had to establish a nexus between theexpenditure and the earning of such income the assessee having ceasedits business after the .....
Tag this Judgment! Ask ChatGPTBalkrishna Binani Vs. Commissioner of Income Tax
Court: Mumbai
Decided on: Jun-27-1978
Reported in: (1979)9CTR(Bom)62; [1980]121ITR442(Bom)
..... last day of relevant account year in which such concealed income was earned it may be stated that in support of the respective contentions ..... irrespective of the assessment year in which it which it was earned pp 293 294 295 14 the division bench of the gujarat ..... on the expiry of the previous year in which the income is earned the assessment may take place later but the assessment merely quantifies .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. East India Development Co. (P.) Ltd.
Court: Kolkata
Decided on: Aug-16-1978
Reported in: [1979]120ITR655(Cal)
..... the said expenditure had been incurred solely for the purpose of earning enhanced rental income which was not challenged by the revenue ..... of mr pal that indirect connection between the said expenses and earning of the rental income does not fulfil the conditions for ..... the said expenses were incurred wholly and exclusively for making or earning rental income it is not disputed that the said ejectment .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Swadeshi Mining and Manufacturing Co. L ...
Court: Kolkata
Decided on: Mar-21-1978
Reported in: (1979)10CTR(Cal)280,[1979]116ITR259(Cal),[1979]1TAXMAN25(Cal)
..... companies the asset backings the prospects of capitalisation of its earning in the shape of declaration of bonus shares or where ..... as a check on the value determined by capitalization of earning capacity subject of course to allowances for disabilities attaching to ..... value typical examples were family pastoral companies where the actual earnings were so small that if used for capitalization purposes a .....
Tag this Judgment! Ask ChatGPTCommissioner of Wealth-tax Vs. Bejoy Kumar Karnani and ors.
Court: Kolkata
Decided on: Apr-06-1978
Reported in: [1979]117ITR543(Cal)
..... companies the asset backings the prospects of capitalisation of its earning in the shape of declaration of bonus shares or where ..... at any particular time the main factors were first theprofit earning capacity of the company and second the company s capacityto ..... be making will ordinarily determine the value the dividend and earning method or yield method are not mutually exclusive both should .....
Tag this Judgment! Ask ChatGPTAbdulmunaf Vs. Salima
Court: Karnataka
Decided on: May-29-1978
Reported in: 1979CriLJ172
..... old father he has three brothers also who it is stated are earning independently the father of the husband is residing in belgaum while ..... if her separate income also is taken into account together with the earnings of the husband and his commitments the same would be the ..... the burden is on her to show that in spite of her earning something she would be incapable of maintaining herself the fact that .....
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