Payable - Judgment Search Results

Bhawani Shankar Bagaria Vs. Asst. Controller of Estate Duty

Court: Guwahati

..... on the property it should necessarily follow that the estate duty payable in respect of the property must necessarily be deducted from the ..... the aforesaid observation in connection with the amount of court fees payable on an application for probate under the mysore state court fees ..... the argument advanced in that regard was that the estate duty payable was a first charge on the estate and therefore the .....

Government of India Vs. Madras Aluminium Co. Ltd., Coimbatore

Court: Chennai

Reported in: 1981(8)ELT892(Mad)

..... granting exemption in respect of certain varieties of aluminium from a portion of excise duty payable thereon the superintendent of central excise mettur before approving the price list enhanced the assessable ..... for determining the assessable value the duty leviable has been deducted but the excise duty payable by the company can be determined only after applying the exemption notification if the .....

Kartey Singh Vs. Iftikhar Ahmad

Court: Allahabad

Reported in: AIR1981All386

..... negotiable instrument means a promissory note bill of exchange or cheque payable either to order or to bearer explanation i a promissory note ..... further there is no indication in the document that it was payable to order or bearer this condition fulfils the negative feature of a ..... for they not only shunned the words to make the instrument payable to order or to bearer but had also got it attested .....

Commissioner of Income-tax Vs. Clittres and ors.

Court: Kerala

Reported in: [1981]130ITR301(Ker)

..... advance tax paid during any financial year in which they are payable under sections 207 213 exceeds the amount of the tax determined ..... 208 relates to the conditions under which advance tax shall be payable in any financial year section 209 provides for the computation of ..... advance payment of tax section 207 provides that tax shall be payable in advance in accordance with the provisions of sections 208 .....

Commissioner of Income-tax, Bombay City-i Vs. W.T. Suren and Co. Ltd.

Court: Mumbai

Reported in: (1982)31CTR(Bom)128; [1982]138ITR91(Bom)

..... to pay on that basis any retrenchment compensation that may become payable in the event of any subsequent retrenchment 3 in the letter ..... account to arrive at the quantum of the liability which became payable under the award and the liability for payment of such gratuity ..... high court in support of the contention that where gratuity becomes payable on a transfer of business the liability arises from the .....

Ahmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat

Court: Supreme Court of India

Reported in: AIR1981SC1562; (1981)21CTR(SC)356; [1981]129ITR314(SC); 1981(1)SCALE694; (1981)3SCC77; [1981]3SCR402

..... of the respective assessment years and determined the wealth tax payable by the assessee the appeals filed by the assessee against ..... pay income tax is a present liability though it becomes payable after it is quantified in accordance with ascertainable data there ..... allocation of the amount disclosed amongst different assessment years the tax payable under section 68 cannot be termed as a tax on .....

Commissioner of Income-tax Vs. Santi Devi and ors.

Court: Kolkata

Reported in: (1981)25CTR(Cal)42,[1983]139ITR489(Cal)

..... compensation is an inchoate right till the compensation is actually determined and becomes payable when once it becomes payable the determination of the question whether it is actually received or is deemed ..... noted that there is a distinction between the amount awarded as compensation and the interest payable on such compensation the distinction is apparent from section 34 of the land acquisition act .....

Russel Properties (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1982)26CTR(Cal)330,[1982]137ITR358(Cal)

..... 15 days from such presentation section 253 states that interest payable will be along with principal amount first charged upon the ..... of the calcutta municipal act 1951 under which the interest became payable section 236 of the calcutta municipal act provides for the ..... after fifteen days after presentation of the bill interest shall be payable at the rates specified so it is a statutory obligation .....

Associated Cement Companies Ltd. Vs. Commissioner of Income-tax, Bomba ...

Court: Mumbai

Reported in: (1982)27CTR(Bom)210; [1983]141ITR318(Bom)

..... of advance tax paid during any financial year in which they are payable under ss 207 to 213 exceeds the amount of the tax ..... estimate the abatement to which the assessee was entitled by computing tax payable on the assessee s income in pakistan but not to allow actual ..... abatement the result therefore was that it was only on the tax payable by the assessee on the assessment of his income in pakistan .....

V.M. Mathew Vs. Cicity John and ors.

Court: Kerala

Reported in: AIR1982Ker56

..... the five specified stages at which the question of court fee payable on a plaint could be taken up i quote the quotation ..... the question of court fee fourthly when additional court fee becomes payable when a new issue is framed and fifthly when the question ..... the defendants also an opportunity to raise questions regarding court fee payable but this opportunity is limited to the stage after the suit .....