Equalisation - Judgment Search Results

A.P. State Civil Supplies Corpn. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1991)37ITD1a(Hyd.)

..... of association enabling the corporation to provide for dividends on preference shares or for equalisation of dividends would certainly prove that the shareholders of the assessee corporation are entitled ..... amended by deletion of the provision for distribution of dividends on preference shares or equalisation of dividends and submitted that the impugned amendment cannot have any retrospective effect .....

Joint Cit Vs. Pact Securities and Financial Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2003)86ITD115(Hyd.)

..... recognition method 9 the learned commissioner appeals failed to see that disallowing lease equalisation account without suggesting comprehensive alternative method of accounting with reasoned basis year after ..... order he further submitted that the assessing officer has erred in considering lease equalisation charge as the difference between schedule xiv depreciation and depreciation chargeable so as .....

Bileshwar Khand Udyog Sahakari Mandli Ltd. Vs. Commissioner of Income- ...

Court: Gujarat

Reported in: (2006)200CTR(Guj)464; [2006]282ITR480(Guj)

..... recovered by sugar factories was required to be paid into the equalisation fund as constituted under the equalization fund act according to ..... made respondents are directed to credit to levy sugar price equalisation fund the difference between the controlled price of rs 124 ..... of thirty days from the date of the commencement of the equalisation fund act the assessee became liable to return the excess .....

Synbiotics Ltd. and anr. Vs. Union of India (Uoi)

Court: Delhi

Reported in: 100(2002)DLT625

..... of his formulations the government may require such manufacturer to deposit into the drug prices equalisation account amount determined by the government or to sell the formulations at such prices ..... at pool price thereby making extra profit to deposit extra recovery into the drug prices equalisation fund thereforee the impugned action of the respondent directing the petitioner to deposit the amount .....

G. Chandrashekhar Reddy Vs. Marathwada University and anr.

Court: Mumbai

Reported in: 1987(2)BomCR409

..... out in 1980 what the judgment under reference did was to equalise the marks and percentages we thus see antithesis between the statement ..... marks in the different subjects for this reason the idea of equalisation introduced in the judgment of the division bench of this ..... other notion of calculation of marks for instance the words after equalisation and removal of extra weightage do not occur after the .....

Commissioner of Income Tax, Lucknow Vs. Bazpur Co-operative Sugar Fact ...

Court: Supreme Court of India

Reported in: [1989]177ITR469(SC); JT1989(2)SC562; 1989Supp(2)SCC240; [1989]2SCR840

..... as amended provides 50 there shall be established a loss equalisation capital redemption reserve fund in the society every producer shareholder ..... it be said that the credit balance in the loss equalisation and capital redemption reserve fund represents capital borrowed by ..... which provided for deposits by the members to the loss equalisation and capital redemption reserve fund it was contemplated that .....

N.H. Dhyani and ors. Vs. Dena Bank and ors.

Court: Gujarat

Reported in: (1984)2GLR1441

..... this in short is the scheme and provisions for the purposes of standardisation and giving equalisations to the officers concerned this provision does not provide for any promotion or granting ..... and interpretation of the provisions contained in regulations 4 to 6 these regulations provide for equalisation only it may be that the classification and categorisation as envisaged under proviso to .....

Additional Commissioner of Income-tax, Madras-i Vs. Thirumagal Mills L ...

Court: Chennai

Reported in: [1977]108ITR236(Mad)

..... sixth edition referred to already points out the not uncommon practice of maintaining a dividend equalisation reserve has little logic to support it since unless this fund is separately invested ..... the above two decisions of the supreme court will themselves clearly establish that the dividend equalisation reserve created by the respective assessees in these cases will constitute reserve for the .....

Collector of Central Excise Vs. Duke and Sons (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(21)LC38Tri(Delhi)

..... appellants in the present proceedings had claimed refund on the ground that the element of equalised freight was included in the assessable value and should be allowed abatement the assistant ..... not arise the collector appeals however allowed the appellants claim and allowed the abatement of equalised freight for different areas by different amounts the government of india after examining the records .....

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court: Supreme Court of India

..... state it seems therefore that countervailing duties are meant to equalise the burden on alcoholic liquors imported from outside the state ..... permissible for the state legislature to have regard to the equalisation of tax burdens between goods imported from other states ..... state it seems therefore that countervailing duties are meant to equalise the burden on alcoholic liquors imported from outside the .....