Formula - Judgment Search Results

Container Corp. Vs. Franchise Tax Bd.

Court: US Supreme Court

..... certain salient differences among national economies render the standard three factor apportionment formula used by california so inaccurate as applied to the multinational enterprise consisting ..... double taxation if the entire international community adopted california s method of formula apportionment different jurisdictions might apply different accounting principles to determine wages property .....

Delhi Cloth and General Mills Co. Ltd., Kota Vs. Rajasthan State Elect ...

Court: Rajasthan

Reported in: AIR1984Raj131

..... the fueladjustment clause when it was possessedof the figures relating to the componentcl of the formula after having the abovefigures the board issued the followingnotifications containing the final rate offuel ..... by the government of india the board thought it advisable to wait for the formula notification and issued further notifications after the notification of government of india dated june .....

American B. and T. Vs. Dallas County

Court: US Supreme Court

..... is immaterial the tax assessors in fact used the equity capital formula which is the usual and customary method employed in texas ..... statute does not require use of the equity capital formula or any other formula based on the value of federal obligations brief for ..... 1980 respondents have not cited a single instance where a different formula was employed section 3701 prohibits any form of tax that would .....

Mahendra Surana and ors. Vs. State of Rajasthan and ors.

Court: Rajasthan

Reported in: 1983WLN165

..... a substantive capacity before the promulgation of these rules shall be calculated according to the formula by which the seniority of persons appointed to the service before the promulgation of ..... as direct recruits regulation 3 3 of the special recruits seniority regulations properly adapts the formula applicable to promotees for fixing the seniority of special recruits the regulation therefore is .....

Gannon Norton Metal Diamond Dies Ltd. Vs. Commissioner of Income-tax.

Court: Mumbai

Reported in: (1987)61CTR(Bom)25; [1987]163ITR606(Bom)

..... by the representative for the assessee before the tribunal that no formulae plans sketches and diagrams were handed over by the u ..... has consistently claimed that no patterns or processes or plants or formulae were handed over to it by the collaborators either at salford ..... 56 it is unnecessary in our opinion to consider whether any formulae plans sketches and documents were handed over by the foreign .....

idaho Vs. Evans

Court: US Supreme Court

..... 617 nothing in the record undermines the assumption supporting idaho s formula that there is a definite relationship between the number of ..... the indian treaty rights settlement agreement in addition to the apportionment formula idaho s plan would require oregon and washington 1 to ..... express no view on the appropriateness of idaho s proposed formula we note that it apportions fish solely on the basis .....

Brown Vs. Thomson

Court: US Supreme Court

..... the legislature having provided that a county would have a representative even if the statutory formula rounded the county s population to zero the legislature also provided that if niobrara ..... in addition population equality is the sole other criterion used and the state s apportionment formula ensures that population deviations are no greater than necessary to preserve counties as representative .....

American Express International Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)6ITD373(Mum.)

..... incurred in the first two months of the previous year the old formula should be applied namely expenses directly related to the indian business ..... be allowed in full instead of subjecting the same to the formula laid down in section 44c on this issue the commissioner appeals ..... sum of rs 55 122 qualifies for being considered under the formula laid down in section 44c because a similar point has been .....

Hoechst Pharmaceuticals Ltd. and ors. Vs. State of Bihar and ors.

Court: Supreme Court of India

Reported in: AIR1983SC1019; [1985]154ITR64(SC); 1983(1)SCALE723; (1983)4SCC45; [1983]3SCR130; [1984]55STC1(SC)

..... to 15 17 20 21 and 24 paragraph 10 provides for a formula according to which the retail price of formulation shall be calculated and ..... meet a net of tax target rate of return according to these formulas a change in tax rate leads to an adjustment in price the ..... price of formulations under paragraph 10 has to be accordance with the formula set out therein one of the elements that enters into the price .....

Psc Vs. Mid-louisiana Gas Co.

Court: US Supreme Court

..... existing price and is inflated over time according to a statutory formula see 101 for three categories of gas the statute recognizes that ..... price but over time that price moves according to a statutory formula rather than through the exercise of commission regulatory authority see 101 ..... under the nga increased over time in accordance with the inflation formula found in 101 ante at 463 u s 334 336 the .....