Normal - Judgment Search Results

Ganesh Sugar Mills Ltd. Vs. Commissioner of Income-tax, West Bengal, I ...

Court: Kolkata

Reported in: AIR1969Cal92,[1969]73ITR395(Cal)

..... for both these years the assessee company claimed extra shift depreciation allowance equal to the normal depreciation in respect of the machinery and plant utilised in the sugar manufacturing business there ..... any special rate applies to them underlining herein by us explanation for this purpose the normal allowance means the amount of depreciation allowance for the year calculated in accordance with .....

Raza Sugar Co. Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: [1970]76ITR541(All)

..... the assessee company is entitled to exactly 50 of the full normal depreciation as depreciation for the second shift of its sugar ..... under assessment it is entitled to 50 over the normal depreciation that is normal depreciation for the first shift and the extra 50 ..... worked double shift for the purpose of granting this extra allowancethe normal number of working days throughout the year will be taken as .....

Prabhakar Ganpatrao Samel Vs. the State of Maharashtra

Court: Mumbai

Reported in: (1969)71BOMLR500; 1967MhLJ9

..... societies are members the profits of the society are limited and normally therefore it would not be improper to expect co operative ..... agriculturists of their surplus stock the method of calculating the normal requirement is laid down in clauses 11 and 15 and ..... not suffered by the supposed arbitrary power the collector would normally grant milling authorisation to a genuine miller who is prepared .....

Fpc Vs. Sunray Dx Oil Co.

Court: US Supreme Court

..... time of application for a permanent certificate we find this argument unpersuasive temporary certificates normally are issued ex parte upon receipt of an application from a producer in the form ..... does not seem inappropriate since any new use of significant amounts of gas will normally entail the erection of substantial new pipeline facilities requiring certification persons who anticipate that .....

Central India Machinery Manufacturing Co. Ltd., Gwalior Vs. Commission ...

Court: Madhya Pradesh

Reported in: AIR1969MP145; [1969]72ITR242(MP); 1969MPLJ164

..... assessment but so as to exclude therefrom initial and extra normal depreciation and development rebate in that case it was held ..... be valued in the net wealth after allowing for their normal depreciation as computed for income tax purposes the answer which ..... assessee was entitled to claim deduction of the depreciation allowance normally allowable for income tax purposes for the purpose of computing .....

State of Madras Vs. N.K. Nataraja Mudaliar

Court: Supreme Court of India

Reported in: [1968]3SCR829; [1968]22STC376(SC)

..... transport rajasthan ltd v state of rajasthan 0065 1962 1963 1scr491 normally a tax on sale of goods does not directly impede the ..... from outside consumers the imposition of rates of sales tax is normally influenced by factors political and economic if the rate is so ..... power obstruct the flow of trade into their state in the normal course they will be interested in seeing that goods produced in .....

Unity Company Private Ltd. Vs. Diamond Sugar Mills and ors.

Court: Kolkata

Reported in: AIR1971Cal18

..... differs from an equitable charge inasmuch as the latter is normally a right founded on contract whereas an equitable lien is ..... to the purchaser and this mode of transfer is usually and normally followed when any registered holder sells or voluntarily transfers his ..... completely ineffective and nugatory the court in my opinion should normally be inclined to up hold the validity of the articles .....

Commissioner of Income-tax, Bombay Vs. K.B.H.M.D.H. Bhiwandiwalla and ...

Court: Mumbai

Reported in: [1971]79ITR467(Bom)

..... is his source of income termination of the contract being a normal incident of the business and such cancellation leaves him free ..... payment made to compensate or cancellation of the agency agreement is normally a capital receipt 11 mr joshi says relying on this authority ..... incident of the trading operations of the assessee and in the normal course of its business it was a distinct and separate business .....

Suvarnabahen Vs. Rashmikant Chinubhai Shah

Court: Gujarat

Reported in: AIR1970Guj43; (1969)GLR661

..... genital organs were structurally of such character that complete and normal intercourse was not possible in support of the petition the ..... defect in the vagina of the wife existed making a normal and complete intercourse impossible that structural defect has been ..... inspire confidence in the petitioner s evidence there should in normal circumstances be medical evidence to show that the other spouse .....

Commissioner of Sales Tax, Gujarat, Ahmedabad Vs. Anil Co-operative Cr ...

Court: Gujarat

Reported in: [1969]24STC180(Guj)

..... price refreshment in the canteen maintained by it the four constituent elements of sale are normally present the parties are competent to contract there is mutual assent refreshments which belonged absolutely ..... the business of buying or selling when therefore such distribution sales were covered which were normally capable of creating a doubt as being included within the ambit of business of selling .....