Equalisation - Judgment Search Results

Decoteau Vs. District Court

Court: US Supreme Court

decoteau v district court 420 u s 425 1975 u s supreme court decoteau v district court 420 u s...

Jaila Singh and anr. Vs. State of Rajasthan and ors.

Court: Supreme Court of India

Reported in: AIR1975SC1436; (1976)1SCC602; [1975]SuppSCR428; 1975(7)LC475(SC)

..... subjects are equally treated there must be some basis on which the differences have been equalised otherwise discrimination will be found to be able to succeed in a charge of discrimination ..... according to a formula it is obvious that the legislature has made an attempt at equalisation of tax burden for different plantations 395 c in moopil nair s case this court .....

Commissioner of Income-tax Vs. Anamalai Bus Transports (P.) Ltd.

Court: Chennai

Reported in: [1976]105ITR267(Mad)

..... had made appropriations of the profits to the general resrve and dividend equalisation reserve to the extent of rs 77 117 and that there were ..... to the general reserve and rs 27 177 25 to the dividend equalisation reserve the tribunal in its order has not said a word about ..... the transfer to the dividend equalisation reserve there is no material to show as to how a transfer .....

Central Wines Vs. Deputy Commissioner, Commercial Taxes

Court: Andhra Pradesh

Reported in: [1976]37STC467(AP)

..... as excise duties or at a lower rate presumably to equalise the burden after taking into account the cost of transport ..... state it seems therefore that countervailing duties are meant to equalise the burden on alcoholic liquors imported from outside the state ..... incidence of countervailing duty which is intended and meant to equalise the burden on alcoholic liquors imported from outside the state .....

Amritlal and Co. Pvt. Ltd. Vs. Commissioner of Income-tax, Central, Bo ...

Court: Mumbai

Reported in: [1977]108ITR719(Bom)

..... the remuneration the amount of the commission will have to be large in order to equalise the total amount and ensure a fairly high remuneration to these employees in our view ..... rendered will be larger then the regular salary drawn by an employee in order to equalise the total amount and ensure fairly high remuneration to an employee in the instant case .....

C.S. Hari Rao and N. Balasubramanian Vs. the Government of Tamil Nadu ...

Court: Chennai

Reported in: (1976)2MLJ88

..... the ministerial staff working in the school and collegiate education departments in the state to equalise the promotional opportunities among the ministerial staff and that the recommendation of the second pay .....

Commissioner of Income-tax, Gujarat-iii Vs. Sercon Pvt. Ltd.

Court: Gujarat

Reported in: [1978]114ITR913(Guj)

..... the articles of association of the banking company for carrying an appropriate amount to dividend equalising reserve and the directors exercised the power of appropriation under the said clause of articles .....

Hyderabad Asbestos Cement Products Ltd. Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Reported in: [1976]105ITR822(AP)

..... strengthen the liquid resources of the business or for meeting an unknown contingency or to equalise dividend it was held that just like an individual a company may not distribute all .....

Smt. Indira Nehru Gandhi Vs. Shri Raj NaraIn and anr.

Court: Supreme Court of India

Reported in: AIR1975SC2299; 1975(Supp)SCC1; [1976]2SCR347

..... practices he also appeared to be attempting to achieve by mean of individual interpretation an equalisation of conditions under which in his opinion candidates should contest elections i think that it .....

Parasumanna Lakshmanier Vs. P.L. Krishnamachary and ors.

Court: Chennai

Reported in: (1976)1MLJ452

..... allot one such share out of four shares to the plaintiff or its value after equalising the value of each share as regards the c schedule properties the trial court mechanically .....