Estimation - Judgment Search Results

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 .....

income-tax Officer Vs. Alappat Brothers

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1982)1ITD569(Coch.)

..... 216 taking into account these facts namely that the advance tax is estimated at a lower figure in the first instance in september 1977 ..... that is required is merely the recognition of the fact of under estimate made in respect of the first two instalments this finding is ..... therefore be equated to a finding that there has been under estimate of the advance tax with particular reference to the levy of .....

New Bihar Biri Leaves Co. and ors. Vs. State of Bihar and ors.

Court: Supreme Court of India

Reported in: AIR1981SC679; 1981(29)BLJR393; 1981(1)SCALE1; (1981)1SCC537; [1981]2SCR417

..... where the quantity offered to the purchaser is far less than 75 of the notified estimated yield or the leaves offered are not of merchantable quality the impugned provisions unreasonably ..... obligate the purchaser to pay royalty for 75 per cent of the estimated yield irrespective of whether the shortfall in the quantity offered delivered or the unmerchantable quality .....

Commissioner of Income-tax Vs. Abdul Khalique

Court: Kolkata

Reported in: [1982]138ITR469(Cal)

..... papers annexed thereto section 212 clearly lays down that where an estimate is filed by the assessee the demand made by the ito ..... had not expired admittedly in this case the assessee had filed an estimate on 3rd february 1972 and that was before the last instalment ..... fell due therefore after the filing of that estimate in our opinion section 212 read with section 218 wiped out .....

Associated Cement Companies Ltd. Vs. Commissioner of Income-tax, Bomba ...

Court: Mumbai

Reported in: (1982)27CTR(Bom)210; [1983]141ITR318(Bom)

..... is the net amount of tax left after amount of estimated abatement is deducted articles iv entitled an assessee covered by ..... income tax officer cannot collect the whole tax without deducting the estimated amount of abatement when the income tax officer cannot demand ..... collection of a portion of the demand equal to the estimated abatement if the assessee produce a certificate of assessment in .....

Vazir Sultan Tobacco Co. Ltd., Hyderabad and ors. Vs. Commissioner of ...

Court: Supreme Court of India

Reported in: AIR1981SC2105; (1981)25CTR(SC)186; [1981]132ITR559(SC); 1981(3)SCALE1483; (1981)4SCC435; [1982]1SCR789

..... value of the future payment provided such present value can be satisfactorily determined or fairly estimated 20 in standard mills co ltd v commissioner of wealth tax bombay 1967 63itr470 sc ..... the question for decision was whether an estimated liability under gratuity schemes framed under industrial awards amounted to debts and could be deducted .....

Prakash Amichand Shah Vs. State of Gujarat

Court: Supreme Court of India

Reported in: AIR1981SC1597; 1981(3)SCALE1084; (1981)3SCC508; [1982]1SCR81; 1981(13)LC632(SC)

..... of plots exclusively occupied for the religious or charitable purposes viii estimate the increment to accrue in respect of each plot included in ..... xiii under clause xiii the town planning officer is required to estimate the compensation to be paid to the owner of any property ..... 64 1 f thus the act contains the necessary provisions for estimating the compensation payable to an owner of land who has not .....

Commissioner of Income-tax, Bombay City-i Vs. W.T. Suren and Co. Ltd.

Court: Mumbai

Reported in: (1982)31CTR(Bom)128; [1982]138ITR91(Bom)

..... they are sufficiently certain to be capable of valuation and if profits cannot be properly estimated without taking them into account contingent rights if capable of valuation can similarly be ..... value of the future payment provided such present value can be satisfactorily determined or fairly estimated apart from special circumstances such a procedure if practicable is justified because it brings .....

Mrs. Ramagauri Jamnadas Patel Vs. the State of Gujarat and anr.

Court: Gujarat

Reported in: 1982CriLJ903; (1981)GLR972

..... construction of the asopalav apartments was prepared by pattcons architects the estimate had been prepared on the basis of designs for reinforced ..... should be detained was being reached on the basis of the estimate which was prepared by the executive engineer and on this ..... large quantity of cement was saved as compared to the estimate as it was originally prepared by pattcons architects it is .....

Dadasaheb Bapusaheb Naik and Etc. Vs. State of Maharashtra

Court: Mumbai

Reported in: 1982CriLJ856

..... the 10 villages referred to above constituted administrative approval of the construction work plans and estimates for this work of construction of vasant bhandaras in the 10 villages referred to above ..... news items in the newspapers referred to above 8 while admitting that he prepared the estimates containing reference to teak wood for vasant bhandaras in question and while admitting that the .....