Normal - Judgment Search Results

Shriram Investments Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1996)59ITD570(Mad.)

..... to tax is determined on a basis very different from the normal provisions of the income tax act the total income determined under ..... no adjustment of depreciation which was computed in accordance with the normal provisions of the act i e depreciation calculated at the ..... to be difference between the amount of depreciation computed under the normal provisions of the act call it i t depreciation and the .....

Commissioner of Income Tax Vs. Jaipur Udyog Ltd.

Court: Rajasthan

Reported in: (1996)136CTR(Raj)51

..... was provided in expln i that for the purpose of normal allowance the amount of depreciation allowance other than extra depreciation ..... was considered to give an artificial meaning to the phrase normal amount for calculating the extra allowance for double or triple ..... ltd vs cit supra found that for the computation of normal depreciation allowance the actual working of each plant and machinery .....

Commissioner of Income-tax Vs. Jaipur Udyog Ltd.

Court: Rajasthan

Reported in: [1997]225ITR1053(Raj)

..... had actually worked 4 it was provided in explanation 1 that for the purpose of normal allowance the amount of depreciation allowance other than extra depreciation allowance that would have been ..... case of anantapur textiles ltd v cit 1979 116itr851 cal found that the computation of normal depreciation allowance the actual working of each plant and machinery is material and depreciation allowance .....

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

..... tribunal so constituted it becomes pertinent to enquire whether remedies normally associated with actions in civil courts are provided by ..... determined by the tribunals so constituted and whether remedies normally associated with actions in civil courts are prescribed by ..... special considerations operate to take this case out of the normal restitutionary framework and require a rule responding to the .....

Sree Rajendra Mills Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1997)(90)ELT68Tri(Chennai)

..... in the transaction or that the transaction was not in the normal course of international trade the department however had information that ..... seen from the records before us appears to be clearly a normal business transaction it is seen that the appellants had informed ..... indicating that the transaction was not entered into in the normal course of business and there are other factors which have .....

Sri Chakra Tyres Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1998)(101)ELT603Tri(Chennai)

..... the notification and claimed the abatement of duty which was payable normally and the price came within the limit as set out in ..... being refundable on any account whatsoever allowed in accordance with the normal practice of the wholesale trade at the time of removal in ..... required to be included for the price to be considered as normal price for assessment purposes and all that it envisages is that .....

Poona Pearls Poultry Breeding Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... the assessee has a right to claim depreciation at normal rate only and as normal rate of depreciation has already been allowed the ..... structure has certain special features which are not common in a normal building these facts were specifically put before the tribunal but ..... cannot be considered as the plant and therefore the depreciation at normal rate allowed to it was justified in law to this .....

Asstt. Collector of Central Excise and ors. Vs. Bata India Ltd.

Court: Supreme Court of India

Reported in: AIR1996SC3380; 1996(56)ECC130; 1996(84)ELT164(SC); JT1996(5)SC230; 1996(4)SCALE508; (1996)4SCC563; [1996]Supp2SCR424

..... these cases 6 we are unable to uphold this contention because the normal price charged by the manufacturer at the time and place of ..... to a buyer in the course of wholesale trade therefore the normal wholesale price of the goods must be deemed to be the ..... not being refundable on any account whatsoever allowed in accordance with the normal practice of the wholesale trade at the time of removal in .....

United States Vs. Winstar Corp.

Court: US Supreme Court

..... the unmistakability doctrine see post at 929 a contract may reasonably be read under normal rules of construction to contain a provision that does not satisfy the more demanding ..... performing one of the promised acts the requirement of unmistakability embodies this reversal of the normal reasonable presumption governments do not ordinarily agree to curtail their sovereign or legislative powers .....

Arunachalam M. Vs. Tamil Nadu Electricity Board and anr.

Court: Chennai

Reported in: (1999)IIILLJ1229Mad; (1997)IMLJ386

..... the jurisdiction to direct reinstatement in appropriate cases in a case of wrongful dismissal the normal rule adopted in industrial adjudication is to order reinstatement there are however exceptions to this ..... entitled to security of service and should be protected against wrongful dismissals and so the normal rule would be reinstatement in such cases nevertheless in unusual or exceptional cases the .....