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income-tax Officer Vs. M.A. Chidambaram

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1985)14ITD411(Mad.)

..... other sources all of which was assessed under the head income from other sources it includes guarantee commission perquisites consultancy fees dividends and interest receipt besides the assessee was the owner ..... by them on maintenance of race horses against their income from the source races including horse races in subsequent years however unlike taxpayers engaged in business or profession who are .....

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686

..... capital employed and interestingly the expression capital employed according to these balance sheets also includes short term borrowings mr palkhiwala also relied on inter firm comparison of financial ..... the second schedule provided for inclusion of certain items and exclusion of certain others including borrowed monies and debts the legislature clearly in this statute regarded exclusion of .....

Commissioner of Income-tax Vs. Madras Motor and General Insurance Co. ...

Court: Chennai

Reported in: (1986)51CTR(Mad)71; [1986]159ITR601(Mad)

..... any income of the nature specified in that section which is included in the gross total income of the assessee then notwithstanding ..... the gross total income of an assessee being a domestic company includes any income by way of dividends from a domestic company there ..... any income of the nature specified in that section which is included in the gross total income of the assessee then notwithstanding .....

Marek Vs. Chesney

Court: US Supreme Court

..... nd ill 1982 the parties subsequently agreed that 32 000 fairly represented the allowable costs including attorney s fees accrued prior to petitioners offer of settlement footnote 1 respondent appealed ..... 692 47 in claimed postoffer costs this argument assumes however that postoffer costs should be included in the comparison the court of appeals correctly recognized that postoffer costs merely offset .....

Arvind Motors and anr. Vs. the State of Karnataka

Court: Karnataka

Reported in: ILR1985KAR2675; [1985]59STC337(Kar)

..... turnover relating to freight and insurance charges should be included in the taxable turnover of the assessees being aggrieved ..... for deferred payment or other valuable consideration but does not include a mortgage hypothecation charge or pledge on this very ..... from their manufacturers on making payment towards their price which included the freight and insurance charges incurred for bringing the .....

Life Insurance Corporation of India Vs. Escorts Ltd. and ors.

Court: Supreme Court of India

Reported in: AIR1986SC1370; [1986]59CompCas548(SC); (1986)1CompLJ91(SC); 1986(8)ECC189; 1985(2)SCALE1289; (1986)1SCC264; [1985]Supp3SCR909

..... has been raging throughout the length and breadth of the country and various forums including the shareholders associations chambers of commerce and other public bodies have been making observations ..... with and without repatriation benefits on account of the investor showing all relevant particulars including the numbers of share certificates and distinctive numbers of shares they were required to .....

Des Raj Vs. Om Parkash and anr.

Court: Punjab and Haryana

Reported in: AIR1986P& H3

..... evident that some orders which otherwise do not constitute decrees are included in the definition and certain orders which constitute decrees are ..... excluded from it the former category includes the orders of rejection of the plaint and determination of ..... may appear to be to the adjudications which are expressly included in the definition it would thus be notice that the .....

Commissioner of Sales Tax Vs. Bombay Glass House

Court: Madhya Pradesh

Reported in: [1986]63STC350(MP)

..... the first schedule in the said case read as under glassware glazedware and china ware including crockery 8 the learned counsel for the revenue therefore contended that in the cases referred ..... of movable property other than actionable claims newspapers stocks shares securities or government stamps and includes all materials articles and commodities whether or not to be used in the construction fitting .....

Dugdh Utpadak Evam Vikreta Sangh, Jabalpur and ors. Vs. the State of M ...

Court: Madhya Pradesh

Reported in: AIR1986MP9; 1985MPLJ606

..... stuff under the essential commodities act and the central government has not issued any notification including milk in the definition of the term essential commodity the state government therefore could not ..... as to whether the state government had the authority under the essential commodities act to include milk by amendment of the exhibition of prices and price control order 1977 by insertion .....

Food Corporation of India Vs. Commissioner of Sales Tax

Court: Allahabad

Reported in: [1987]65STC394(All)

..... is described as incidental or administrative charges which according to the petitioner should not be included in the turnover the question therefore which arises for decision is as to whether such ..... for the assessee that arhat or administrative charges were paid by assessee to the agents including the state government analysing this observation two inferences are sought to be drawn firstly that .....