Earned - Judgment Search Results

Asarco Inc. Vs. Idaho State Tax Comm'n

Court: US Supreme Court

..... than the operations of the five subsidiaries at issue here the interim investment of retained earnings prior to their commitment to a major corporate project however merely recapitulates on a grander ..... in the business fails to consider the possibility that ruling out apportioned taxation of income earned from intangibles may imply that such income is nowhere income fails to consider the possibility .....

Commissioner of Wealth-tax, Central Vs. Balbhadradas Bangur

Court: Kolkata

Reported in: (1983)33CTR(Cal)165,[1984]148ITR149(Cal)

..... be making will ordinarily determine the value the dividend and earning method or yield method are not mutually exclusive both should ..... date of valuation prevented any reasonable estimation of the profit earning capacity of the company that a valuation by the break ..... the asset backing would be a relevant consideration the profit earning capacity of the company which would determine the valuation of .....

Addl. First Income-tax Officer Vs. J.M. Shah

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)4ITD303(Mum.)

..... between the assessee and voltas ltd for purposes of commission earning was not that of master and servant he therefore agreed ..... with the contentions of the assessee that earnings of commission could not be assessed under the head salaries ..... received by the assessee expenses incurred for the purpose of earning such salary would be deductible the third proposition put forward .....

GriffIn Vs. Oceanic Contractors, Inc.

Court: US Supreme Court

..... district court found that respondent had refused to pay petitioner the balance of his earned wages promptly after discharge and that its refusal was without sufficient cause respondent challenges ..... to pay maintenance and cure repatriation expenses the cost of his personal effects and earned and unearned wages to plaintiff constituted arbitrary unreasonable callous and willful disregard of plaintiff .....

H.H. Maharaja Fatesingh Family Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1984)7ITD453(Ahd.)

..... therefore it was clear that instead of trustees depositing the funds with their parties and earning the interest directly the deposits of funds were made through the agency of the beneficiaries ..... to the beneficiaries and their employment of the funds by the beneficiaries which resulted in earning of income the concept of application of income postulates that income must accrue or must .....

Srisailam Devasthanam Vs. Bhavani Prameelamma and ors.

Court: Andhra Pradesh

Reported in: [1985]58CompCas816(AP)

..... is whether the lower tribunal is justified in fixing the daily earning capacity of the deceased at rs 6 and computing his ..... too is also not only having his personal knowledge in the earning they would be deriving in the business of vending vegetables but ..... also the profits which the deceased would be earning from the business of vending vegetables no evidence contra was adduced .....

Srisailam Devastanam Vs. Bhavani Pramilamma and ors.

Court: Andhra Pradesh

Reported in: AIR1983AP297

..... is whether the lower tribunal is justified in fixing the daily earning capacity of the deceased at rs 6 and computing his expected ..... he too is also not only having his personal knowledge in the earning they would be deriving in the business of vending vegetables but ..... given satisfuing the judicial conscience of the court to limit the earning of the deceased at rs 6 we have carefully considered the .....

Union of India (Uoi) Vs. Gurnam Singh

Court: Supreme Court of India

Reported in: AIR1982SC1265; [1982(44)FLR391]; 1982(1)SCALE453; (1982)2SCC314; [1982]3SCR700; 1982(1)SLJ630(SC); 1982(14)LC579(SC)

..... equivalent of leave salary in respect of the period of unutilised earned leave he also claimed dearness allowance for the period before retirement ..... cash equivalent of the leave salary for the period of unutilised earned leave by giving him the benefit of rule 20 b all ..... equivalent of leave salary in respect of the period of unutilised earned leave subject to a maximum of 180 days inclusive of dearness .....

Molins of India Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1983)35CTR(Cal)254,[1983]144ITR317(Cal)

..... 450 ca on capital or assets used for the purpose of earning these profits it was a permissible deduction in calculating profits 62 ..... has also been argued on behalf of the assessee that the earning of profit and payment of taxes are not isolated and independent ..... or justified by commercial expediency it must be remembered that the earning of profits and the payment of taxes are not isolated and .....

Commissioner of Income-tax, Tamil Nadu-i, Madras Vs. K.S. Subbiah Pill ...

Court: Chennai

Reported in: (1983)33CTR(Mad)327; [1984]147ITR87(Mad)

..... remuneration and commission received by the assessee constituted his separate earning and could not be assessed in the hands of the ..... that the remuneration and commission received by the assessee were earned by the assessee on account of his personal qualifications and ..... to be paid a monthly remuneration out of the gross earnings of the business the question arose whether the remuneration received .....