Earned - Judgment Search Results

Sorenson Vs. Secretary of Treasury

Court: US Supreme Court

..... petitioner s statutory construction arguments and held that since the code expressly defined excess earned income credits as overpayments and disbursed those excess credits to recipients through the income ..... mechanism for disbursing overpayments namely the income tax refund process the refundability of the earned income credit is thus inseparable from its classification as an overpayment of tax .....

Joint Receivers in the Case of Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1986)18ITD556(Coch.)

..... common purpose of producing income as the beneficiaries have common purpose of running business and earning income through their representatives namely the receivers the status of the assessee undoubtedly is an ..... of the firm the learned commissioner appeals held does not affect taxation of the income earned by the erstwhile members of the dissolved firm he also held that after dissolution there .....

Annie Sebastien Vs. Joseph Olivero and ors.

Court: Kerala

Reported in: 2(1986)ACC369

..... certificate ext p3 salary certificate sustains the case of the claimant about the average monthly earnings of the deceased those points cannot therefore be effectively disputed 6 after finding that the ..... through inflation or other causes or alternatively that there would have been a decrease in earnings and there is the possibility that the dependants would have died prematurely 10 in mallett .....

inspecting Assistant Vs. Anil Kumar Jalan

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1987)21ITD81(Mum.)

..... conditions on the relevant valuation dates which prevented any reasonable estimate of the profit earning capacity of these companies in these circumstances according to shri khandelwal the rulings of ..... that there were fluctuations of profits which prevented any reasonable estimate of the profit earning capacity of the companies concerned on the relevant valuation dates considering all this and .....

income-tax Officer Vs. Dwaraka Chit Funds (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1987)20ITD439(Mad.)

..... been laid out or expended wholly and exclusively for the purpose of making or earning those interest receipts or miscellaneous receipts the learned departmental representative pointed out that ..... interest receipts were earned from bank by depositing the amounts into the bank by the official liquidator and .....

The Assam and Meghalaya State Road Transport Corporation, Gauhati Vs. ...

Court: Guwahati

..... worldly matters and find that apart from their routine work they earn something extra after or before their routine jobs are done however ..... segments a reasonable expenses incurred for the injuries b loss of earning or profits i from the date of the accident till the ..... was totally invalid and therefore there was no prospect of future earning his span of working life would have been at least another .....

Gaurish Transport and anr. Vs. Pedro Salvador and ors.

Court: Mumbai

Reported in: I(1988)ACC180

..... two months for disposal to consider awarding to the applicant loss of earnings for this period the case of the applicant was that he ..... the time of the accident the presumed age upto which the earnings would have been maintained and a reduction for being paid the ..... of the application but logically in respect of loss of earnings and loss of future earnings calculated on the date of the award it would .....

Munchur Industries (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1986)19ITD468(Delhi)

..... between the department and the appellant being the apportionment of admitted contract expenditure incurred for earning the income in respect of contract undertaken in foreign country if the contention of the ..... convertible foreign exchange in india and not the gross amount without deducting the expenditure for earning such income keeping in view the above facts and the detailed discussion in the .....

Kerala State Electricity Board Vs. S.N. Govinda Prabhu and Bros. and o ...

Court: Supreme Court of India

Reported in: AIR1986SC1999; JT1986(1)SC261; 1986(2)SCALE313; (1986)4SCC198; [1986]3SCR628

..... does not follow that the board may not and need not earn profits for the purpose of performing its duties and discharging its ..... was barred from conducting its operations on commercial lines so as to earn a profit in the first case the observations relied upon were ..... a public utility monopoly service undertaking should ever be geared to earn profits to support the general revenue of the state 10 one .....

Commissioner of Income-tax Vs. Atlas Steel Co. Ltd.

Court: Kolkata

Reported in: (1986)56CTR(Cal)73,[1987]164ITR401(Cal)

..... in the taxable territories which contributed directly or indirectly to the earnings profits or gains of such business it predicated an element ..... resident and the assessee in the taxable territory and income earned through the said business connection was liable to be taxed ..... regarding payment of income tax in india on the fees earned by him the income tax officer initiated proceedings to treat .....