Estimation - Judgment Search Results

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2000)74ITD25(Pune.)

..... suggested possibility of receipt of on money thus there was justification for estimation when estimation was justified the basis of estimation was based on actual sale instances and evidence of market value ..... case the tribunal cannot consider in deciding whether the assessing officer was justified in estimating on money factors and material not considered by the assessing officer if the assessing .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... possibility of receipt of on money thus there was justification for estimation when estimation was justified the basis of estimation was based on actual sale instances and evidence of market value ..... departmental representative pointed out that the learned jm had given appropriate directions for fair estimation of income on the basis of relevant considerations reliance was also placed on the .....

Samrat Beer Bar Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)69TTJ(Pune.)113

..... complete record of unaccounted transactions the question which arises is whether these facts justify the estimation of undisclosed income he then proceeded to refer to various judgments of the supreme ..... a regular assessment and the yardsticks which are to be applied to regular assessments while estimating the assessee s income cannot be automatically incorporated into the provisions dealing with a .....

India Seed House Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... than the admission of the assessee itself and therefore the statement cannot be ignored by estimating the profit from the unaccounted sales it is therefore claimed that no interference is called ..... found in the annexures which were treated as unexplained investment the unexplained investment was merely estimated on the basis of the turnover less the gross profit and therefore the investment for .....

Dda Self Finance Flats Owners Society (Regd.) and Others Vs. Uoi and O ...

Court: Delhi

Reported in: 2000VIIAD(Delhi)1213; AIR2001Delhi39; 88(2000)DLT786; 2000(57)DRJ70

..... policies approved by the competent authority the difference between the actual cost and the provisional estimated cost is on account of various factors such as higher percentage on which the ..... either expressly or by necessary implication on the contrary clause 14 thereof says that the estimated prices mentioned in the brochure are illustrative and are subject to revision modification deending upon .....

Baral Vs. United States

Court: US Supreme Court

..... was paid and subsection 2 determines when his remittance of estimated income tax was paid because neither these remittances nor any ..... from the fact that the code s provisions regarding withholding and estimated tax are found in different subtitles c and f respectively ..... the provisions governing income tax a we disagree withholding and estimated tax remittances are not taxes in their own right but .....

Simbhaoli Sugar Mills Ltd. Vs. Appellate Authority and Others

Court: Allahabad

Reported in: 2000(3)AWC1867

..... 12 of the act reproduced above the exercise of preparation of estimate of requirement of sugarcane is usually made before every crushing ..... to be assigned to the agauta sugar and chemicals on the estimates submitted by it the situation could vary during the currency ..... with the progress of crushing season which could have bearing on estimates on the basis whereof the reservation order had been passed in .....

Shri U.A. Thadani and Another Vs. B.E.S.T. Undertaking and Another

Court: Mumbai

Reported in: AIR2000Bom264; 2000(2)ALLMR266; 2000(3)BomCR79; (2000)2BOMLR502

..... solicitor general in their fairness have submitted that beyond the statutory period for which no estimation for the consumption of electricity is to be made by the electrical inspector attaching statutory ..... in a designed manner thereby bringing an unfortunate situation when the licensee can recover the estimated amount determined by the electrical inspector in a disputed case limited only to the .....

income-tax Officer Vs. Lic of India

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... act honestly and fairly but if it is found that the estimate made by the employer is incorrect this fact alone without ..... therefore the tribunal held how can the law expect him to estimate the advance tax liability and pay tax and consequently levy ..... high court it could have included compensatory city allowance in the estimate of its employees salary consequently it could not possibly be charged .....

ito Vs. Lic of India

Court: Kolkata

Reported in: [2001]79ITD278(Cal)

..... act honestly and fairly but if it is found that the estimate made by the employer is incorrect this fact alone without ..... therefore the tribunal held how can the law expect him to estimate the advance tax liability and pay tax and consequently levy ..... high court it could have included compensatory city allowance in the estimate of its employees salary consequently it could not possibly be charged .....