Earned - Judgment Search Results

Sony India (P) Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... is observed that a similar issue relating to eligibility of service income and miscellaneous income earned by the taxpayer for deduction under section 80ia had arisen for consideration before the ..... taxpayer company using its undertaking which manufactured the electronic goods and for the purpose of earning the said income the expenditure normally incurred for its main activity of manufacture of .....

Boulware Vs. United States

Court: US Supreme Court

..... convict him boulware sought to introduce evidence that hie had no earnings and profits in the relevant taxable years so he in effect ..... sections 301 and 316 a together thus make the existence of earnings and profits footnote 3 the decisive fact in determining the ..... his return of capital theory including evidence that the corporation lacked earnings and profits and that he had sufficient basis in his .....

Rajneesh Kumar Dwivedi Vs. K.P. Enterprises and anr.

Court: Madhya Pradesh

Reported in: 2008(2)MPHT405

..... compensation depends not on the extent of permanent partial disablement but on the loss of earning capacity resulting from such permanent partial disablement where the injuries resulting in the permanent ..... disablement on account of non scheduled injuries the commissioner should determine the loss of earning capacity based on the assessment by a qualified medical practitioner if the commissioner is .....

Jammu and Kashmir Bank Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2008)114TTJ(Asr.)728

..... that establishment expenses are common and these were not incurred exclusively for the purpose of earning income claimed exempt by the assessee therefore no expenses on that account could be ..... investment which require serious consideration and due application of mind therefore the expenses incurred for earning such income needed to be determined and disallowed the extent of expenses may vary .....

Assistant Commissioner of Income Vs. Unger Booke David

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)116TTJ(Delhi)513

..... the information filed came to the conclusion that the remuneration earned during the visits to pakistan and sri lanka was clearly ..... financial year 2000 01 was not ordinarily resident therefore income earned or accrued to him outside india was not taxable in ..... brandon supra a distinction was made between salaries earned in india and salaries earned outside india such distinction was made in terms .....

Rajesh Kumar Vs. Sudhir Rana and anr.

Court: Himachal Pradesh

Reported in: 2009ACJ735,2008(2)ShimLC439

..... account of the injuries the claimant may suffer consequential losses such as i loss of earning ii expenses on treatment which may include medical expenses transportation special diet attendant charges etc ..... any amount on transportation therefore no amount is granted under these heads loss of future earnings 28 the learned motor accident claims tribunal has straight way related the disability with the .....

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)111ITD53(Delhi)

..... consideration thus the claim of the assessee was that since all the activities relating to earning of income were undertaken simultaneously and there was intermixing of the funds any part of ..... that would have implied that before the introduction of the said provisions expenditure incurred to earn exempt income was allowable instances of reopening of old assessments which had attained finality after .....

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... genuine transactions and were not accommodation entries and therefore there was no question of earning any commission on them 8 the assessing officer proceeded to determine the undisclosed income ..... for providing accommodation entries the assessing officer thus inferred that the assessee had merely earned commission income on the accommodation entries of the alleged total purchases amounting to rs .....

The Regional Director, E.S.i. Corporation Vs. K. Eswar Rao and Three o ...

Court: Andhra Pradesh

Reported in: 2008(5)ALD690; 2008(6)ALT413; [2008(119)FLR991]; (2009)ILLJ703AP

..... consequential directions setting aside the decision of the medical appeal tribunal fixing the loss of earning capacity at 20 per cent and directing payment of disablement benefits at the percentage fixed ..... medical board vizianagaram only for the purposes of enabling it to assess the loss of earning capacity of the employee concerned to enable it to give consequential directions regarding the .....

Godfrey Philips India Ltd. Vs. State of M.P. and ors.

Court: Madhya Pradesh

Reported in: (2008)17VST465(MP)

..... was compensatory in nature by virtue of the notification it has earned the status of non compensatory measure he has commended us ..... the tax being imposed is compensatory in nature as the revenue earned therefrom passes over to the local bodies to compensate them ..... has lost its compensatory character and having become a pure revenue earning measure violates article 301 of the constitution of india in .....