Earned - Judgment Search Results

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2007)292ITR268(Chd.)

..... taxing authorities had not taken into consideration the actual expenditure incurred by the assessee while earning the dividend but had only proceeded to take notional expenditure the same was not ..... in computing the deduction under section 80m the proportionate expenses incurred by the assessee for earning the business income which includes receipts by way of dividend are to be proportionately .....

Everplus Securities and Finance Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)101ITD151(Delhi)

..... that such activity must be with a motive of earning profit such earning of profit should be by the company itself ..... each and every investment in shares the assessee would earn dividend the earning of the dividend is not certain unless the ..... companies for acquiring controlling interest therein but only for earning dividends acquiring controlling interest in companies and managing administering .....

Star India (P) Ltd. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)103ITD73(Mum.)

..... recognized at the point of time when it is earned the term earned as used in the accounting standard notified by the ..... 31st march 1997 with respect to the recognition of commission earned under the agency agreement executed with satellite television asian region ..... recognized as revenue because matching of cost incurred with revenue earned during accounting period is implicit in the concept of accrual .....

Sunash Investment Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106TTJ(Mum.)855

..... essential that such activity must be with a motive of earning profit such earning of profit should be by the company itself and ..... on each and every investment in shares the assessee would earn dividend the earning of the dividend is not certain unless the concerned ..... 147 of the act to disallow the expenditures incurred to earn exempt income by applying provisions of section 14a there administrative .....

Smith (Fc) (Appellant) Vs. Secretary of State for Work and Pensions an ...

Court: House of Lords

..... allowances and allowable losses thus this alternative method of identifying a self employed earner s earnings assumes that capital allowances and allowable losses are deductible under the paragraph 2a mode of ..... support maintenance assessments and special cases regulations 1992 which deals with the calculation of the earnings of a self employed person for the purpose of assessing his liability to pay .....

Miller (Appellant) Vs. Mcfarlane (Respondent)

Court: House of Lords

..... expectation that each party would take reasonable steps to increase their earning capacity three others are now contained in section 25a which ..... and a doctor which had produced three children each party could earn their own living after divorce but the home contents and ..... the main family asset is the husband s very substantial earning power generated over a lengthy marriage in which the couple .....

Farrukhabad GramIn Bank Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2006)103ITD207Agra

..... authorised representative that the entire income has been denied exemption and the income has been earned from the banking activity maintaining slr and non slr investments and income thereon should be ..... banks and institutions are located with which the appellant assessee has admittedly made investments for earning higher rates of income and profits therefrom again it is reiterated here at the cost .....

Smt. Saraswati Singh @ Saraswati Sinha and Anil Kumar Singh Vs. Brij S ...

Court: Jharkhand

Reported in: AIR2007Jhar49; [2007(1)JCR208(Jhr)]

..... public lorries transport and hotel at ranchi and elsewhere he had earned and accumulated considerable wealth as desired by the indian national ..... fund without giving any finding as to what was the earning of the ancestral property of village malkhachak even the existence ..... has held that the joint family fund consisted of the earning from malkhachak property but learned court below has not passed .....

Atanu Kumar Ghosal Vs. National Insurance Co. Ltd. and ors.

Court: Kolkata

Reported in: II(2007)ACC345,2007ACJ650

..... case compensation for pecuniary damages such as loss of earnings or earning capacity should therefore depend upon such broad facts and ..... to a compensation either on account of loss of earnings or earning capacity in future 15 another division bench of this ..... resulting in some disability irrespective of any loss of his earnings because of such injury or disability the determination of compensation .....

Dresdner Bank Ag Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)108ITD375(Mum.)

..... no specific provisions were however pointed out in support of the contention that income earned by a permanent establishment from its principal general establishment is not liable to tax ..... the same lines therefore while incomes of the pe should include all revenues including revenues earned from other intra organization entities outside the respective tax jurisdiction the expenses allowed as .....