Estimation - Judgment Search Results
Home > Cases Phrase: estimation Year: 1985 Page 1 of about 300 results (0.013 seconds)Commissioner of Income-tax Vs. Birla Cotton Spinning and Weaving Mills ...
Court: Kolkata
Decided on: Jan-31-1985
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 .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Birla Cotton Spinning and Weaving Mills ...
Court: Kolkata
Decided on: Jan-01-1985
Reported in: (1986)54CTR(Cal)257,[1986]157ITR516(Cal)
..... he has to justify the basis of his estimate the estimate must be an honest estimate based on the accounts which are available ..... assistant commissioner no figures to justify the computation of the estimate made by the assessee were made available the appellate assistant ..... according to the appellate assistant commissioner the assessee filed its estimate on the basis of the conditions then obtained and on .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Siya Ram Bros.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-30-1985
Reported in: (1985)13ITD883(Delhi)
..... assessee was prevented by a sufficient cause from filing the correct estimate thus his conclusion is naturally against the facts on file ..... also submitted that in the present case the assessee could not estimate his correct income due to various circumstances it was specifically ..... from complying with the statutory requirement of filing a revised estimate of the current income and that the aac had no .....
Tag this Judgment! Ask ChatGPTShri Loknath Chowdhury Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jan-28-1985
Reported in: (1986)50CTR(Cal)340,[1985]155ITR291(Cal)
..... construction has to be arrived on the basis of an estimate such estimate however is to be based on objective factors as all ..... being the difference in investment in the construction of building as estimated by the departmental valuation officer and as disclosed by the ..... consideration that the additions and disallowances were made just on estimate and it was never proved with cogent materials by the .....
Tag this Judgment! Ask ChatGPTAnil Kumar Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Amritsar
Decided on: Oct-16-1985
Reported in: (1986)15ITD695(Asr.)
..... 209a or section 212 on the basis of his own estimate including revised estimate it was also pointed out that the commissioner appeals was ..... tax under section 209a on the basis of his own estimate or revised estimate proceeding on this footing it must be held that interest ..... order observed as under presuming though not admitting that the said estimate filed by the assessee is valid then even interest is .....
Tag this Judgment! Ask ChatGPTUnited India Fire and General Insurance Co. Ltd. and ors. Vs. Mowli Ba ...
Court: Andhra Pradesh
Decided on: Jan-19-1985
Reported in: I(1986)ACC433
..... in the accident and the respondent intimated the appellant of the estimated damage under ex b 1 and thereafter the appellants valuer ..... but also other nationalized companies he is a disinterested witness his estimate is authentic and correct method to determine the loss the ..... of fitting and shall in no case exceed the insured s estimate of the value of the motor vehicle including accessories thereon .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Shyam Sunder Dhoot.
Court: Income Tax Appellate Tribunal ITAT Jaipur
Decided on: Jun-10-1985
Reported in: (1986)17ITD274(JP.)
..... of the goods is also not known and therefore on estimate basis i take the initial investment for carrying on the ..... have been easily established without the botheration of their estimation viii the itos estimation of initial investment in the business of three ..... purchased whole of the goods manufactured and therefore the sales estimated is purely imaginary which under no circumstances can be said .....
Tag this Judgment! Ask ChatGPTRajasthan State Road Transport Corporation Vs. Virendra Kumar Singh
Court: Rajasthan
Decided on: Jan-31-1985
Reported in: 1(1986)ACC145
..... respect of the property the claimant is required to produce the estimates and vouchers 9 in the instant case the claimant has ..... 1 are taken into consideration it is amply clear that the estimates obtained by the claimant from various workshops relate to the ..... was entitled to have this compensation this amount fairly represents the estimated cost of repairs it may be mentioned that no evidence has .....
Tag this Judgment! Ask ChatGPTState Bank of India Vs. Hegde and Golay Limited
Court: Karnataka
Decided on: Jul-26-1985
Reported in: ILR1987KAR2364
..... being the banker granting cash credit and overdraft facilities has to estimate the amount of his customer s requirements and in case the ..... actual drawings fall much below his estimate he may lose interest on the funds remaining idle in ..... for acquiring watch techology he admitted that this valuation was his estimate and not with reference to the books of account he worked .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. V. Chidambareswara Rao
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Oct-30-1985
Reported in: (1986)15ITD471(Hyd.)
..... approved valuer and the departmental valuation cell in the first instance estimated the cost of construction even if the second report is to ..... strongly urged that the ito has given very valid reasons for estimating the cost of construction at rs 90 111 and that should ..... was started in the second report there is nothing but the estimate by floor wise when the assessee purchased the old building in .....
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