Observing - Judgment Search Results

indus. Union Dept. Vs. Amer. Petroleum Inst.

Court: US Supreme Court

..... detailed discussion of the role that economic considerations should play in his determination he observed that standards must be feasible both economically and technologically in his view the ..... more stringent than the traditional arbitrary and capricious standard for informal rulemaking we have observed that the arbitrary and capricious standard itself contemplates a searching inquiry into the facts .....

Commissioner of Income-tax Vs. Karam Chand Thapar and Brothers

Court: Kolkata

Reported in: (1980)19CTR(Cal)49,[1981]131ITR175(Cal)

..... understood in the context of companies we are making this observation in order to meet the argument that in respect of ..... these words were understood in company jurisprudence the supreme court observed in the case of century spinning and 1953 24itr499 sc while ..... bench had referred to the indian companies act 1913 and observed that no differentiation had been made between provision and reserve in .....

B.C. Paul Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1981)20CTR(Cal)275,[1982]136ITR395(Cal)

..... v cit 1954 26itr736 sc this decisionwas cited for the following observations of the supreme court pp 739 740 if the court of ..... ltd 1966 60itr11 sc this decision was cited for the following observations of the supreme court p 18 when sufficient evidence either direct ..... facts and evidence as urged by the assessee the following observations of the supreme court in imperial chemical industries india p ltd .....

Commissioner of Income-tax (Central) Vs. Assam Oil Co. Ltd.

Court: Kolkata

Reported in: [1982]133ITR204(Cal)

..... assessable income of the company reliance was also placed on the observation of the court appearing at p 509 of the report ..... give information reliance in this connection was also placed on the observations of the supreme court in the case of indian and eastern ..... kumar kamal singh 1959 35itr1 sc referred to hereinbefore it was observed as follows in cases falling under section 147 b the expression .....

James Finlay and Co. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1981)22CTR(Cal)289,[1982]137ITR698(Cal)

..... amount advanced to the speciality papers ltd the tribunal further observed that accordingly the amount was assessable on accrual basis ..... of the report the supreme court reiterated this principle and observed that the agreements within the previous year had replaced the ..... the particular accounting year the court then referred to the observations of the decisions to which their attention was drawn and .....

Reform Flour Mills P. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1980)19CTR(Cal)25,[1981]132ITR184(Cal)

..... certain decisions which the tribunal noted the tribunal held against the assessee and inter alia observed asfollows we have carefully considered the rival contentions from the resolution of the assessee company ..... of any method of accounting or maintaining a method of accounting we make this observation because this decision of the allahabad high court has been considered by two division benches .....

Gopichand Gupta Vs. Commissioner of Wealth-tax

Court: Kolkata

Reported in: 85CWN431,[1981]132ITR308(Cal)

..... administratrix pendente lite during the intervening period but the said observations clearly reiterate the position that though the ito had ..... karar air1959cal795 the learned single judge of this court observed that the grant of probate established conclusively the legal ..... letters of administration is concerned in our opinion the said observations do not advance the position any further in the .....

Mrs. Leela Nath Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1982]134ITR507(Cal)

..... settlement came within the mischief of that section relying on this observation learned advocate for the revenue sought to urge that if ..... the trust deeds were entirely different in that context the observation of the division bench at p 577 should be understood ..... and understanding in that context in our opinion the said observation cannot be of much assistance in support of its contention .....

Commissioner of Income-tax and Super Profits Tax Vs. Indian Leaf Tobac ...

Court: Kolkata

Reported in: (1981)22CTR(Cal)344,[1981]132ITR831(Cal)

..... use the object of providing for depreciation the learned editors observe is to spread the expenditure incurred in acquiring the ..... effective lifetime the necessity for providing depreciation has been further observed as follows p 45 section 7 the necessity of providing ..... profits or not otherwise dealing with those profits 24 those observations in our opinion rather support the contention of the assessee .....

Bridge and Roof Co. (India) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1981)20CTR(Cal)250,[1981]132ITR279(Cal)

..... reserve for development rebate in that context the supreme court observed that out of the profits of the respondent company for ..... refining co ltd 1977 107itr793 bom where the chief justice observed that in accordance with the principles of accountancy when there ..... any provision to meet such liability the chief justice further observed that before dividend was declared at the annual general meeting .....