Estimation - Judgment Search Results

Mustaq Ahmed and ors. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... 98 and 28 jp 98 as against the ao s estimation the assessee estimated rs 20 14 000 as the household expenses for ..... telephone etc further the educational expenses of children were separately estimated on the basis of the standard in which they were ..... expenditure on marriages haj yatra donations household items has been separately estimated and the withdrawals for specific purpose for example tax lic .....

Saikhom Raghumani Singh Vs. Chief Engineer-i, P.W.D. and ors.

Court: Guwahati

..... also argued that there is no provision to prepare any justified estimate because there is a clause for price escalation and keeping ..... to deprive the petitioner the department has worked out a justified estimate after adding sale tax carriage charges and increase in cost ..... provisions that the department is to work out the justified estimate when the tender is to be accepted for any particular .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC591

..... the explanation 4 if there is a proper and honest estimate of the maximum retail price after taking into consideration all ..... for analysis of sales on the basis of price categories and estimation of consumer spending effective prices have been used and not ..... these were educated guesses and the formula adopted was estimated ep multiplied by estimated sales would be equal to consumer spending k ramanath .....

Jaya S. Shetty Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1999)69ITD336(Mum.)

..... for income there was no justification for making additions for investments also from the same estimated income he pointed out that all these withdrawals and investments expenses are recorded in the ..... therefore deleted all such additions which we felt were based on conjectures and surmises or estimates and presumptions not supported by any evidence documents etc found in the search thus assessee .....

Department of Commerce Vs. United States House of Representatives

Court: US Supreme Court

..... known as integrated coverage measurement icm icm employs the statistical technique called dual system estimation dse to adjust the census results to account for undercount in the initial enumeration ..... the historical precedent of using the actual enumeration for purposes of apportionment while eschewing estimates based on sampling or other statistical procedures no matter how sophisticated see 45 fed .....

P.V. Krishna Vs. Commissioner for Tenders, Hyd. and ors.

Court: Andhra Pradesh

Reported in: 1998(5)ALD745

..... a tabular statement isfurnished in para 8 of the counter affidavit showing the sanctioned estimated value estimated contract value e c v the value quoted by the petitioner and the value ..... procedure to be followed with regard to preparation and sanction of estimates calculation of estimated contract value founding off the estimated quantities rates and amounts etc the said memo clearly brings out .....

Mcdowell and Co. Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Madras

..... the chargeable profits at nil in a letter enclosed to the said estimate it was stated as follows we have submitted an application to ..... polymers limited against our own profits for the current year which are estimated on the basis of the results of our last financial year ..... assessee to the effect that since the assessee has filed nil estimate for the payment of advance surtax it need not pay interest .....

K. K. Steels (India) (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... arbitrariness cannot be avoided in such estimate but the estimate under no circumstances should be capricious there should be a ..... are passing best judgment orders must make an honest and fair estimate of the income of the assessee though some amount of ..... the ex parte assessment the a o should have made a reasonable estimate of agricultural income based on the past history of the .....

Ratilal Ashabhai (Huf) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1999)63TTJ(Ahd.)595

..... capital gain accordingly therefore from the aforesaid discussion we find that for the purpose of estimating the cost of land the assessing officer considered the valuation report and sale instances submitted ..... the valuations either submitted by the assessee or accepted by the assessing officer are on estimate basis the other ground for levying penalty is that the assessee had made an incorrect .....

Lakshmi Dhatu Udyog (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1998)67ITD61(Chd.)

..... the action of the departmental authorities in making and sustaining addition of estimated business income for the period 1 4 1990 to 17 5 ..... the end of the year was not valued after physical verification and estimate value appears to have been taken so the ao was very ..... on account of anti mondal agitation the ao while framing the assessment estimated the income for this period at 1 7th of the total .....