Earned - Judgment Search Results

In Re: Advance Ruling P. No. 10 of

Court: Authority for Advance Rulings

Reported in: (1997)224ITR473AAR

..... tax attributable to the beneficiary will not apply to any income earned by the trustee as profits and gains of a business ..... the beneficiary as he would have been assessed had he been earning the income himself directly instead of through the trust the ..... the position earlier explained that the dividends interest and capital gains earned by the ct and distributed to the investor company should be .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court: Guwahati

Reported in: (1997)139CTR(Gau)64

..... as proper monsoon dedicated workers efficient management favourable national and international market and other factors earning of agricultural income has no direct nexus with the welfare scheme nor is the ..... nature of capital expenditure laid out and expended wholly and exclusively for the purposes of earning and deriving the agricultural income the very language also appears verbatim in the kerala .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court: Guwahati

..... as proper monsoon dedicated workers efficient management favourable national and international market and other factors earning of agricultural income has no direct nexus with the welfare scheme nor is the ..... nature of capital expenditure laid out and expended wholly and exclusively for the purposes of earning and deriving the agricultural income the very language also appears verbatim in the kerala .....

Assistant Depot Superintendent, Food Corporation of India and anr. Vs. ...

Court: Orissa

Reported in: 1997ACJ1197

..... payable in the case of permanent total disablement as is proportionate to the loss of earning capacity as assessed by the qualified medical practitioner permanently caused by the injury thus ..... percentage of the compensation for permanent total disability as is proportionate to the loss of earning capacity as assessed by the qualified medical practitioner admittedly in this case though the doctor .....

Orissa State Electricity Board and ors. Vs. Kedar Charan Lenka

Court: Orissa

Reported in: II(1996)ACC662; 1997ACJ869; (1997)IILLJ1058Ori; 1996(II)OLR332

..... compensation payable in the case of permanent total disablement as proportionate to the loss of earning capaicity as assessed by the qualified medical practitioner permanently caused by the in jury 5 ..... that the commissioner has erroneously equated the percentage of physical disability with the loss of earning capacity the two are conceptually different while the former may throw some light in the .....

Apparel Export Promotion Council Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)57ITD609(Delhi)

..... cit a concluded that the council was flouting government directions with impunity the council was earning interest on the forfeited amount without disclosing the same to the income tax authorities he ..... forfeiture the council further delayed deposit of forfeited amount in public deposit account and thereby earned interest thus interest was realised by use misuse of forfeited amount by the council in .....

income-tax Officer Vs. Rajan Mathur

Court: Income Tax Appellate Tribunal ITAT Delhi

..... did not attempt to argue for the proposition that the commission earned by the assessee in this case comes under the category of ..... company therefore it cannot be considered to be part of salary earned for the ordinary duties performed as accounts manager i agree with ..... and rs 42 151 from out of the commission and incentive earned was disallowed rejecting the claim of the assessee while completing the .....

Rohit N. Shah Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56TTJ(Ahd.)363

..... required for the purpose of establishing that his wife might have earned income from commission and brokerage from various parties in her ..... the learned counsel the department had accepted that the assessee had earned income and was entitled to consequential wealth on account of ..... submitted that it is well settled that once income is earned the same is available to the assessee assessment of income .....

Assistant Commissioner of Income Vs. M. Srinivasulu.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1997)59TTJ(Hyd.)393

..... business it was not intended for profit making what is earned by a development officer out of his contract of employment ..... certain expenditure for securing new business to the lic and for earning incentive bonus and that therefore the said expenditure should be ..... therefore to arrive at the correct income the expenditure incurred for earning such income should be deducted the high court following its .....

Assistant Commissioner of Income Vs. M. Srinivasulu

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1997)62ITD159(Hyd.)

..... business it was not intended for profit making what is earned by a development officer out of his contract of employment ..... certain expenditure for securing new business to the lic and for earning incentive bonus and that therefore the said expenditure should be ..... therefore to arrive at the correct income the expenditure incurred for earning such income should be deducted the high court following its .....