Estimation - Judgment Search Results

Nazroo and anr. Vs. Lalman and anr.

Court: Himachal Pradesh

ramabhadran j c 1 these purport to be two cross second appeals which arise out of a suit filed by...

Madupalli Anjaneyulu and Co. Vs. the State of Andhra

Court: Andhra Pradesh

Reported in: [1956]7STC151(AP)

..... no alternative but to fix up a reasonable percentage for an estimated addition taking all the facts into consideration we are of ..... assessing authority which must furnish the basis for the estimate of the profit the estimate of the gross profit on sales both by the ..... authority to disclose the information which formed the basis of the estimate of profits made by the assessee their lordships of the privy .....

British Transport Commission Vs. Gourley

Court: House of Lords

..... can do no more than endeavour to arrive at a fair estimate taking into account all the relevant considerations the principle can however ..... doubt become necessary for the tribunal assessing damages to form an estimate of what the tax would have been if the money had ..... of prospective loss such damages can only be an estimate often a very rough estimate of the present value of his prospective loss but .....

Mst. Gulab Bai Vs. Mst. Manphool Bai

Court: Rajasthan

Reported in: AIR1956Raj98

..... grounds are heard by the court in chambers thereafter a revised estimate of costs is prepared and copy of it delivered to ..... settlement of lists under rule 399 and preparation of the revised estimate under rule 399 2 are gone through simultaneously and even afterwards ..... within ten days within further ten days the registrar gives an estimate to the applicant and within another 22 days the applicant has .....

D.C. Auddy and Brothers Vs. Commissioner of Income-tax, West Bengal

Court: Kolkata

Reported in: AIR1956Cal295,[1955]28ITR713(Cal)

..... and the undisclosed profits of the business had already been estimated there could be no justification for adding the unexplained cash ..... and since the profits of that business had already been estimated by the income tax officer the profitmaking possibilities of the ..... credits as undisclosed profits from other sources after making an estimate of the whole of the undisclosed profits of the business .....

Vuddagiri Kanakaraju and Sons Vs. the Andhra State

Court: Andhra Pradesh

Reported in: [1956]7STC442(AP)

..... rejecting the profit of 3 5 shown by the accounts this estimation was felt necessary since the appellant had not brought many of ..... assessee to show cause why his profits should not similarly be estimated the orders under revision do not disclose the existence of any ..... to the tribunal with a direction that in arriving at its estimate of gross profits it should give full opportunity to the assessee .....

Pendurthi Venkiah Vs. Commissioner of Income-tax, Hyderabad.

Court: Andhra Pradesh

Reported in: [1955]28ITR749(AP)

..... income tax officer for the reasons mentioned in his order and he estimated the income at rs 65 000 on appeal the appellate assistant ..... commissioner reduced the addition by rs 40 000 i e he estimated the income only at rs 25 000 both the assessee and ..... officer the income tax appellate tribunal also gave convincing reasons for their estimate as regards the registers kept by the assessee they did not .....

Ram Kumar Shukla Vs. the State

Court: Allahabad

Reported in: 1962CriLJ122

..... that the applicant did not know about this revised estimate and knew only about the first estimate and therefore in a bona fide manner he agreed ..... placed before me in which it was mentioned that the estimated cost of certain constructions was first rs 1 58 000 and ..... that while he was aware of the first estimate he was not aware of the revised estimate although it must have been submitted more than .....

State of West Bengal Vs. Lakshmi Narayan Singh and anr.

Court: Kolkata

Reported in: AIR1956Cal87

..... a on 19 7 1946 the tax token was surrendered to the district magistrate the estimate of costs supplied by leslie motors not having been approved by the transport authorities reminders ..... were being sent requests made to reduce the estimated amount were not accepted by leslie motors further correspondence followed in the meantime the following .....

Commissioner Vs. Estate of Sternberger

Court: US Supreme Court

..... to the chance that charity will receive it in making this estimate respondent has computed the present value of the deferred bequest ..... prescribed in 81 10 of the estate tax regulations 2 to estimate the probability of remarriage of the daughter the american remarriage ..... descendant of his daughter will survive her it is this last estimate that respondent seeks to apply here if respondent is successful .....