Equalisation - Judgment Search Results

R. J. Reynolds Tob. Vs. Durham County

Court: US Supreme Court

r j reynolds tob v durham county 479 u s 130 1986 u s supreme court r j reynolds tob...

City of Newport Vs. Iacobucci

Court: US Supreme Court

city of newport v iacobucci 479 u s 92 1986 u s supreme court city of newport v iacobucci 479...

United States Vs. Lane

Court: US Supreme Court

united states v lane 474 u s 438 1986 u s supreme court united states v lane 474 u s...

Brown-forman Vs. N.Y. State Liq. Auth.

Court: US Supreme Court

brown forman v n y state liq auth 476 u s 573 1986 u s supreme court brown forman v...

Suraj Mal and anr. Vs. Ram Singh and ors.

Court: Supreme Court of India

Reported in: AIR1986SC1889; 1986(2)ARBLR234(SC); 1986(2)SCALE292; (1986)3SCC699; [1986]3SCR487

..... 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. Gramophone Co. of India Ltd.

Court: Kolkata

Reported in: (1986)52CTR(Cal)316,[1986]162ITR725(Cal)

..... consideration for the computation of capital base of the assessee the following reserves a tax equalisation reserve b reserve for doubtful debts and advances 8 the assessee also preferred appeals against ..... appellate assistant commissioner by his consolidated order dated march 30 1974 held that the tax equalisation reserve should be included in the capital base under the second schedule to the surtax .....

Reserve Bank of India and ors. Vs. C.N. Sahasranaman and ors.

Court: Supreme Court of India

Reported in: AIR1986SC1830; 1986LabIC1630; (1986)IILLJ316SC; 1986(1)SCALE939; 1986Supp(1)SCC143; [1986]2SCR881

..... clause b mentioned in the scheme combined seniority scheme introduced by the reserve bank to equalise opportunity of confirmation and promotion of class under the optee scheme came up for consideration ..... on 13th may 1972 as a result of continuous agitation by the employees for full equalisation of opportunities between the general department and the specialised departments the scheme was known as .....

Collector of Central Excise Vs. Century Spg. and Mfg. Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(26)ELT265TriDel

..... the packings were durable and returnable and at the same time urge that there was equalised recovery of the cost of packing this would amount to a consumable packing he therefore ..... the life span of the containers in other words according to him the amounts were equalised recovery of the cost of packing since the respondents are entitled to recovery the cost .....

K.M. Sugar Mills Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (1986)18ITD581(All.)

..... amounting to rs 3 49 659 under the levy sugar price equalisation fund act 1976 in relation to the sugar production year 1972 ..... governed by clauses 4 and 5 of section 3 of the equalisation fund act as was canvassed by the learned departmental representative before ..... assessee to pay as per provisions of the levy sugar price equalisation fund act 1976 the assessee claimed this amount as deduction in .....

Jyothi Home Industries Vs. State of Karnataka and anr.

Court: Karnataka

Reported in: ILR1986KAR3831; [1987]64STC208(Kar)

..... 1970 3scr383 if was observed 18 when the legislature reasonably applies a uniform rate after equalising matters between diversely situated persons simply stated the law is this differences in treatment ..... must establish conclusively that persons equally circumstanced have been treated unequally and vice versa the equalisation of matters referred to need not necessarily be in terms of rates there are .....