Estimation - Judgment Search Results

Powergrid Corporation of India Vs. Assam State Electricity Board and

Court: Appellate Tribunal for Electricity APTEL

Reported in: (2008)LCAPTEL104

..... transmission line as rs 331 76 crores at that time approval of the revised estimated cost for the entire kathalguri transmission system was pending for consideration before the competent ..... authority and the revised estimate included cost of the malda bongaigaon transmission line at rs 356 35 crores the .....

Malaisie Versus Singapour

Court: International Court of Justice ICJ

..... compris par exemple celui de pulau pisang 236 la cour estime comme la malaisie que nombre de visites effectu es par ..... phare la malaisie ne conteste pas cette interpr tation mais elle estime que le comportement de singapour suscit e de vives pr ..... pedra branca pulau batu puteh comme appurtenant son territoire elle estime cependant que cette abstention revt une bien moins grande importance que .....

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... salaries printing and stationery travel and conveyance etc for running the accommodation entry business he estimated the expenses at 10 of the commission income as noticed earlier the commission income was ..... the entries for four months in the seized cashbook the expenditure should also be proportionately estimated for the entire turnover this argument was rejected by the cit appeals who upheld the .....

State/Cbi/Acb/Silchar Branch Vs. Arun Kanti Ghose (A-2) and anr.

Court: Guwahati

..... short tender notice subsequent detailed tender notice was issued on the basis of the approved estimate and observing all the formalities and procedures and the learned trial judge rightly acquitted the ..... of the data furnished by the accused officer and without detailed survey final estimate cannot be prepared tentative estimates were prepared before detail survey he also stated that the value might .....

Vimla Stores Vs. Commissioner of Income-tax and anr.

Court: Patna

..... tribunal hereinafter referred to as the tribunal the tribunal accepted the estimate of business income of rs 50 000 fifty thousand and ..... was considered by the commissioner appeals the commissioner appeals also estimated the business income of the assessee at rs 50 000 ..... hesitation in accepting the broad submission of mr rastogi that estimation of business income has to be based on some material .....

Cit Vs. Jarnail Singh

Court: Punjab and Haryana

Reported in: [2009]316ITR160(P& H)

..... of account in this regard the assessee claimed to have estimated his agricultural income by reducing from the gross sale realization ..... was spent on agriculture inputs or household expenses thus the estimate declared by the assessee can be construed as bona fide ..... assessing officer would be justified in substituting his estimate in place of the estimation of agricultural income done by the assessee there .....

Alukkas Jewellery Vs. State of Kerala

Court: Kerala

Reported in: (2009)26VST584(Ker)

..... tax settlement commission after declaring that the same represents income from unaccounted sale of jewellery estimation of turnover after rejection of books of accounts has to be based on materials in ..... the deputy commissioner is barred from exercising jurisdiction under section 35 2 b merely because estimation of turnover was an issue decided in appeal if the principle canvassed by counsel for .....

New Plaza Restaurant Vs. Income Tax Officer

Court: Himachal Pradesh

Reported in: [2009]309ITR259(HP),[2009]183TAXMAN33(NULL)

..... that assuming all things against the assessee even the assessment on estimation basis should have been made on a rational basis and ..... as the commissioner income tax had dealt with three cases of estimation of different restaurants in shimla in the case of baljees restaurant ..... be on the lower side the commissioner of income tax therefore estimated the sales of the assessee by applying a multiply of .....

Ranka Jewellers Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)117TTJ(Pune.)522

..... and purchases are not fully recorded and department was constrained to estimate the turnover at rs 50 lacs the profit derived therefrom ..... basis of seized documents for certain period the turnover was also estimated in view of seized documents for incomplete financial year in ..... asst yr 1997 98 also the turnover was estimated as mentioned in the assessment order the assessee had done .....

Reliance Energy Limited Vs. Maharashtra Electricity Regulatory Commiss ...

Court: Appellate Tribunal for Electricity APTEL

..... unconditionally accepted the aforesaid condition stipulation put by rel that the estimates given for 1998 99 and 1999 2000 were subject to tpc ..... other points of supply this average charge is based on an estimated annual flow of 250 million units of energy through borivali ..... 47 it appears to us that the projections are based on estimates which in turn are grounded on several relevant factors two .....