Estimation - Judgment Search Results

Board of Estimate of Nyc Vs. Morris

Court: US Supreme Court

..... of a 132 9 deviation was correct held the board of estimate s structure is inconsistent with the equal protection clause of ..... we reject the city s suggestion that because the board of estimate is a unique body wielding nonlegislative powers board membership elections ..... structure powers and functions of new york city s board of estimate 1973 app 54 kramarsky study footnote 5 similarly we reject .....

Amit Estate Organizer Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)1018

..... was altogether different disallowances deleted section 145 of the it act 1961 method of accounting estimation of profit asst yrs 1986 87 and 1987 88 whether where lower authorities disallowed ..... knowledge that persons engaged in construction usually understate cost of construction held no whether estimation of cost of construction by ao was justified held no whether therefore addition to .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)74ITD25(Pune.)

..... suggested possibility of receipt of on money thus there was justification for estimation when estimation was justified the basis of estimation was based on actual sale instances and evidence of market value ..... case the tribunal cannot consider in deciding whether the assessing officer was justified in estimating on money factors and material not considered by the assessing officer if the assessing .....

Los Angeles Gas and Elec. Corp. Vs. Railroad Comm'n

Court: US Supreme Court

..... s engineer of reproduction cost new without depreciation which most closely corresponds to the above estimate of the company was 73 637 542 including 427 406 for organization and franchises ..... approximately 300 000 lower than the one thus obtained the fact that each of these estimates independently reached by employing somewhat different methods and procedure corresponded so closely to the historical .....

J. Jayalalitha and Others Vs. State, By the Superintendent of Police, ...

Court: Karnataka

..... rs 124 per cubic feet upto rs 30 lakhs the superintendent engineer can accept the estimate the estimate above 50 lakhs only the chief engineer should give the acceptance he did not ..... valuation report year of construction is 1995 96 new building and old building renovation abstract estimate for construction of sentry sheditem no 3sl no quantitydescription of workrateperamount1 19 312 m2cost of .....

Commissioner of Income-tax Vs. Birla Cotton Spinning and Weaving Mills ...

Court: Kolkata

Reported in: [1985]155ITR448(Cal)

..... section 273 of the act he has to justify the basis of his estimate the estimate must be an honest estimate based on the accounts which are available with the assessee on the ..... returned income did not represent the real income which the assessee could possibly have estimated and included inhis estimate under section 18a 2 this explanation was not accepted principally for the reason .....

American Textile Mfrs. Inst., Inc. Vs. Donovan

Court: US Supreme Court

..... was input output table procedures which produced an even smaller demand contraction estimate than those calculations relying on the short term coefficients ibid footnote 64 rti cited such ..... 525 the agency flatly rejected that prediction as a gross overestimate the only other estimate osha had the hocutt thomas estimate prepared by industry researchers was not designed to predict the cost of the .....

United States Vs. Fior D'italia, Inc.

Court: US Supreme Court

..... result in an overstatement of tax liability rendering any assessment that results from aggregate estimates unreasonable and outside the limits of any delegated irs authority in our view ..... onerous monitoring requirements consequently do not support fior d italia s argument that aggregate estimates are statutorily prohibited for example the internal revenue service restructuring and reform act .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... possibility of receipt of on money thus there was justification for estimation when estimation was justified the basis of estimation was based on actual sale instances and evidence of market value ..... departmental representative pointed out that the learned jm had given appropriate directions for fair estimation of income on the basis of relevant considerations reliance was also placed on the .....

Assistant Commissioner of Income Vs. R. Tahilram

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1997)62ITD138(Ahd.)

..... of four months and 22 days was required to be estimated the ao estimated for this period sales of rs 2 crores proportionate ..... assessing officer under such situation could determine the income only by estimating the sales and applying a profit rate thereon for the ..... assessing officer under such situation could determine the income only by estimating the sales and applying a profit rate thereon for the .....