Estimation - Judgment Search Results
Home > Cases Phrase: estimation Year: 1991 Page 1 of about 300 results (0.016 seconds)Star Paper Mills Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-26-1991
Reported in: (1992)42ITD172(Kol.)
..... he has to justify the basis of the estimate the estimate must be an honest estimate based on the accounts which are available with ..... before the appellate tribunal he argued that the submission that these estimates were based on the income returned for the immediately preceding ..... serving statement of the assessee that he thought that his estimate represented a probable income of the year would not be .....
Tag this Judgment! Ask ChatGPTM. Srinivasulu Reddy Vs. State Inspector of Police, Anti Corruption Bu ...
Court: Andhra Pradesh
Decided on: Nov-27-1991
Reported in: 1991(3)ALT542; 1993CriLJ558
..... with regard to the clearance of jungle commences with the preparation of estimate sanctioning of that estimate appointing an agency and after taking the premeasurements entrustment of the work ..... engineers concerned are solely responsible for this whole malady in sanctioning the jungle clearance estimate regarding entrustment of work on nomination basis he observed the method followed is novel .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Indian Tube Co. Ltd. (Now Tata Iron and ...
Court: Kolkata
Decided on: Apr-24-1991
Reported in: [1992]197ITR522(Cal)
..... distinction has consistently been maintained by the legislature between statement and estimate of advance tax according to the tribunal on the facts ..... revenue is that there is no distinction between statement and estimate and as the assessee did not make any payment of ..... therefore when the statute does not require him to make an estimate the question of underestimating his income does hot arise when .....
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Court: Income Tax Appellate Tribunal ITAT Cochin
Decided on: Aug-13-1991
Reported in: (1991)39ITD568(Coch.)
..... the admitted income and the assessed income in the original assessment was due to higher estimates and disallowances on which the assessee had obtained substantial relief from the first appellate ..... assessment which culminated in the appellate proceedings it was a question on one estimate as against another estimate coupled with disallowance made by the ito and deletion of such disallowance however .....
Tag this Judgment! Ask ChatGPTSmt. Vinita Devi Singhania Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: Feb-18-1991
Reported in: [1991]191ITR233(Cal)
..... disadvantage attaching to the leasehold interest must be duly discounted in estimating the price which the leasehold interest would fetch to value ..... the assessee s net wealth of the value of the estimated amount of compensation receivable by the assessee from the bihar ..... take that factor into account otherwise it would be an unreal estimate this chance and hazard must influence all buyers there are .....
Tag this Judgment! Ask ChatGPTPradeep Batra Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-05-1991
Reported in: (1991)39ITD406(Delhi)
..... was pleaded in any case shri sapra contended there could be no universal formula for estimating the expenditure for carrying agricultural operations according to shri sapra the percentage of expenditure vis ..... we may also deal with the contention raised on behalf of the revenue that the estimated expenditure incurred could justifiably be treated as having been incurred out of undisclosed sources the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Air Conditioning Corporation Ltd.
Court: Kolkata
Decided on: Jul-10-1991
Reported in: [1993]199ITR480(Cal)
..... tax appeals considering the fact that the assessee company had filed estimates on september 20 1983 though beyond the date of first instalment ..... appearing for the assessee that since the assessee had filed an estimate in lieu of a statement the question of levy of ..... learned counsel for the assessee that if the assessee had filedan estimate in lieu of the statement he had satisfied the provisions .....
Tag this Judgment! Ask ChatGPTUnion Carbide Corporation, Etc., Etc. Vs. Union of India, Etc. Etc.
Court: Supreme Court of India
Decided on: Oct-03-1991
Reported in: I(1992)ACC332; AIR1992SC248; (1991)3CompLJ213(SC); JT1991(6)SC8; 1991(2)SCALE675; (1991)4SCC584; [1991]Supp1SCR251; 1992(1)LC505(SC)
..... and certificates by some members of the medical profession and ante dated urine thiocynate estimations the additional director says that despite all this government endeavoured to give the benefit ..... injuries in individual cases 67 sri nariman contended that scientific and statistical evidence for estimates of damages in toxic tort actions is permissible only in fairness hearings and such .....
Tag this Judgment! Ask ChatGPTPopular Automobiles Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Cochin
Decided on: Mar-26-1991
Reported in: (1993)45TTJ(Coch.)227
..... again spreadover a period of four years that too on an estimate basis and therefore to call upon the assessee to prove the ..... the difference between the cost of construction of the building as estimated by the valuation officer and the cost of construction as recorded ..... at the time of its transfer to the assessee was correctly estimated it would not be possible to say with exactitude the cost .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Mahendra Electricals Ltd.
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: Mar-22-1991
Reported in: (1991)37ITD529(Ahd.)
..... the state of mind of the persons responsible for furnishing the estimate in the month of december 1982 or till the end of ..... properties p ltd in that case the official liquidator submitted an estimate showing nil income on the ground that the realisation made by ..... the income derived therefrom is not liable to tax hence nil estimate was furnished ultimately the point of taxability of income derived by .....
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