Payable - Judgment Search Results

B. P. Singh Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1998)62TTJ(Delhi)652

where the assessment order under section 143 3 was passed without determining tax payable and without communicating tax payable by assessee assessment order was not valid in the eyes of law nothing ..... deductions rebates reliefs and adjustments available to the assessee the calculation of the net tax payable is a process which is mostly arithmetical but generally time consuming if therefore the income .....

Sati Oil Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court: Guwahati

..... act that additional tax is leviable only when income tax is payable by the assessee on the total income after adjustment aggrieved ..... return correctly further the sum of twenty per cent of tax payable on the differential amount between the total income declared and ..... informing the assessee of the tax interest or additional income tax payable by him and the assessee is not unnecessarily called upon to .....

All India Federation of Tax Practitioners Vs. Union of India

Court: Delhi

Reported in: (1999)151CTR(Del)1; [1998]236ITR1(Delhi); [1998]101TAXMAN401(Delhi)

..... of the declaration under section 91 the designated authority shall by order determine the amount payable by the declarant in accordance with the provisions of this scheme and grant a ..... designated authority shall pass an order within sixty days of the declaration determining the amount payable in accordance with the provisions of the scheme and grant a certificate indicating the particulars .....

Oil and Natural Gas Commission Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1999)69ITD69(Delhi)

..... of different due to fluctuations in the foreign exchange rate pertaining instalments of repayments payable in future years he gave an illustration suppose the assessee borrowed a long term ..... senior departmental representative submitted that liability accrued only when repayment instalment becomes due and payable the ao has already allowed deduction of higher amount on cash basis he contended .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC591

..... cost cost of distribution margins due to wds swds and retailers and excise duty payable it is on taking into consideration all these relevant factors that the manufacturer will ..... to the ultimate consumers and includes all taxes local or otherwise freight transport charges commission payable to dealers charges towards advertisement delivery packing forwarding etc where more than one retail .....

Srichakra Tyres Ltd. and anr. Vs. Cce

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

Reported in: (1999)(83)LC690Tri(Chennai)

..... india supra tribunal in the following judgments has held that duty payable subsequently has to be deducted from the initial cum duty price ..... to be determined after abatement of excise duty and other taxes payable on the goods for the proposition that any amount of ..... no duty was paid on the goods no deduction towards duty payable could be claimed allowing such deduction in case of manufacturer .....

Modern Threads (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2000)243ITR60(JP.)

..... no permanent establishment of the italian company in india the amount payable in instalments to italian company being business profit is not ..... also be evident from the above discussion that the said amount payable to the italian company for supply of technical know how ..... cited i come to the only irresistable conclusion that the amount payable to the italian company for supply of technical know how and .....

Central Bureau of Investigation Vs. Mulangi Krishnaswamy Ashok Kumar a ...

Court: Mumbai

Reported in: 1999(1)ALLMR126; 1999(2)BomCR771; (1998)3BOMLR228

..... movement monitoring holding sgl br follow up liquidation follow up of receivable payable including interest receivable and payable contract notes brokerage payable settlements bank transactions ibi s follow up 107 this witness deposed ..... 4 have admitted in their statements under section 313 that this amount was due and payable by accused no 4 to canfina 119 mr gupte submits that the prosecution has .....

Sukhpal Singh Kang and ors., Etc. Etc. Vs. Chandigarh Administration a ...

Court: Punjab and Haryana

Reported in: AIR1999P& H156; (1999)121PLR54

..... of the month following the month in which the amount becomes payable according to the english calendar 4 the chandigarh administration may ..... etc he argued that the petitioners have used the amount payable to the administration in the form of instalments of premium ..... applied for by them they claimed rebate remission on the amounts payable by them under the contracts while rejecting their plea that .....

Mrs. Helen C. Rebello and ors. Vs. Maharashtra State Road Transport Co ...

Court: Supreme Court of India

Reported in: II(1998)ACC512; 1999ACJ10; 1998VIIAD(SC)269; AIR1998SC3191; 1999(1)ALLMR670; [1999]95CompCas509(SC); (1999)1GLR322; JT1998(6)SC418; 1998(2)MPLJ563; RLW1999(1)SC126; 1998(5)

..... amount under this act he receives without any contribution as we have said the compensation payable under the motor vehicles act is statutory while the amount receivable under the life insurance ..... hesitation to hold that such high courts were wrong in deducting the amount paid or payable under the life insurance by giving restricted meaning to the provisions of the motor vehicles .....