Earned - Judgment Search Results

Metropolitan Stevedore Co. Vs. Rambo

Court: US Supreme Court

..... present employment conditions if the future were ignored and compensation altogether denied whenever present earning capacity had not yet declined 22 would bar modification in response to future changes ..... parties a reasonable mind could undoubtedly have found that rambo s current earnings accurately reflected his wage earning capacity with regard to both his present and future job prospects rambo .....

Karnal Co-operative Sugar Mills Ltd. Vs. Commissioner of Income-tax

Court: Punjab and Haryana

Reported in: [1998]233ITR531(P& H)

..... a certain amount as interest the difference between the interest earned and the interest paid was claimed by the assessee as ..... in progress the assessee also claimed deduction of expenditure for earning the said interest income the income tax officer rejected the ..... sc took notice of the activity of underwriting shares and the earning of the underwriting commission and brokerage from such activity it .....

M. N. Dastur and Co. Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1997)58TTJ(Bang.)748

..... assessment order by attributing certain portions of the expenses incurred in india specifically to such earnings in the assessment order in the matter of computation of total income of the assessee ..... of expenditure being made and no notional expenditure can be allocated for the purpose of earning income unless the facts of a particular case warrant such allocation shri pradeep learned counsel .....

Deputy Commissioner of Income Tax Vs. Gujarat State Co-operative Bank

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1998)66ITD386(Ahd.)

..... in not deciding alternative claim of the respondent for allowance of proportionate expenses for earning the interest income in case the interest income was held taxable by higher appellate authority ..... not deciding the alternative claim of the respondent for allowance of proportionate expenses for earning dividend income in case the dividend income was held taxable by higher appellate authorities this .....

Abhay Kumar Shroff Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD144(Pat.)

..... head which expenditure has been incurred by the assessee for earning the income falling under this head the total interest claimed ..... expended wholly and exclusively for the purpose of making or earning such income is allowable expenditure the preponderance of the judicial ..... but not remote between the expenditure incurred and the income earned the expenditure must be treated as an allowable deduction ix .....

A. Thambiran Naicker Vs. A. Sambasivam and ors.

Court: Chennai

Reported in: (1998)3MLJ98

..... defendant his wife plaintiff and second defendant with the income from the milk vending business earnings from the taxis according to the plaintiff the first defendant purchased lands at kolathur and ..... other aspects namely whether the first defendant had purchased the properties from his earnings or from the joint earnings of the plaintiff and the second defendant the first defendant in para 3 .....

M.N. Dastur and Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1997)62ITD113(Bang.)

..... assessment order by attributing certain portions of the expenses incurred in india specifically to such earnings in the assessment order in the matter of computation of total income of the assessee ..... of expenditure being made and no notional expenditure can be allocated for the purpose of earning income unless the facts of a particular case warrant such allocation shri pradeep learned counsel .....

Memon Fruit Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1998)62TTJ(Ahd.)214

..... did not materialise were utilised by the assessee for income earning activities on preponderance of probabilities when the cit a ought ..... s premises indicating that the borrowed funds were utilised for earning income 7 we have carefully considered the rival submissions and ..... show that the funds so received were utilised for income earning activities or that the assessee was doing some undisclosed .....

Ali HossaIn Vs. Baby Farida Khatoon

Court: Kolkata

Reported in: 1998CriLJ2762

..... holding that he is unable for reasons beyond his control to earn enough to discharge his legal obligation of maintaining his wife ..... to warrant an inference that he has capability of earning sufficient means and does earn sufficient income so as to pay sufficient maintenance ..... to record any specific finding as to how much the husband earns but this omission cannot be faulted particularly when the best .....

Divisional Manager (Extraction), J. and K. State Forest Corporation an ...

Court: Jammu and Kashmir

..... examined who has opined with regard to the disability in earning capacity though the evidence of the doctor is not conclusive ..... factor for determining the loss of earning capacity yet the certificate showing percentage of disability need to ..... manner and to what extent the physical disability hampers the earning capacity of the petitioners the statement of the doctor medical .....