Payable - Judgment Search Results

Phillips India Ltd. (Earlier Vs. Asstt. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2005)92ITD441(Chd.)

..... 2001 provides in order of preference for determination of total tax payable on the returned income the interest chargeable under sections 234b ..... it is necessary for us to consider when the tax becomes payable 10 where income was determined in respect of various companies ..... section 208 reproduced above also refers to the amount of tax payable by the assessee during the year as computed in accordance .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court: Supreme Court of India

Reported in: (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... iscaptively consumed in making bricks the fact that methodology for workingout the royalty payable and the cess payable is the same does not have anydetrimental effect on the constitutional validity of ..... a converse case the house of lordswhile considering the provisions of income tax payable while repelling acontention that the fundamental distinction between the other schedules andschedule d in .....

L. Royal Reddy and ors. Vs. Government of Andhra Pradesh and ors.

Court: Andhra Pradesh

Reported in: AIR2004AP347; 2004(2)ALD225; 2004(2)ALT210

..... town service there are sub classifications sub classifications are there from 1993 onwards the tax payable by the contract carriage permit holders plying within the home district and any one ..... carriage be reckoned as above 1000 kms applicable to express stage carriages and the tax payable thereon automatically attracts for such vehicle therefore the impugned notification is valid and falls within .....

Shree Annapurna Financing Co. P. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (2005)194CTR(Cal)501,[2005]273ITR284(Cal)

..... industries in effect this was attempted to be shown as interest payable on the amount retained by it though described as carrying ..... not only the payments actually made but also the payments though payable in a subsequent year in case such liability could be ..... retained amount of bilaspur industries with the assessee therefore any amount payable on account of use of such fund as compensation or .....

Raj Kumar Raman Dev Singh and ors. Vs. Union of India (Uoi) and anr.

Court: Jammu and Kashmir

Reported in: 2005(2)JKJ246

..... the time of theaward of the collector calculating theamount of interest payable by the judgmentdebtors to the decree holders w e f the ..... it is held that interest under sections 34 and 28 is payable on solatium amount awarded in section 34 means aggregate amount of ..... submission made by mr nanda that interest on solatium is not payable does not merit acceptance it was further submitted by mr nanda .....

State of West Bengal and ors. Vs. Pradip Kumar Agasti and ors.

Court: Kolkata

Reported in: 2006(4)CHN25

..... the extent of principal and interest on the compensation payable be released in the same manner and time to the claimant 17 1 ..... it is clear that on equitable reasons interest is payable at the discretion of the arbitrator having regard to the facts and ..... of the amount of the compensation together with interest payable such part of the amount already deposited be released if not already released .....

Buchler and Another (as Joint Liquidators of Leyland Daf Limited) (Res ...

Court: House of Lords

..... expenses necessarily incurred in achieving the statutory objective would themselves be payable out of the charged assets ahead of the claims of ..... intention thus costs incurred by liquidators in realising charged assets are payable ahead of the debenture holder s claims in re regents ..... act 1897 the 1897 amendment act made the preferential debts payable if and so far as necessary out of the proceeds .....

State of Kerala Vs. Mariyamma

Court: Kerala

Reported in: (2005)193CTR(Ker)393; 2005(1)KLT173

..... officer is not entitled to deduct any amount towards the amount payable under the income tax act the learned senior government pleader ..... claimant or deposited in the court for calculating the income tax payable the interest portion of the amount and compensation or enhanced ..... the land value and solatium awarded no further interest is payable on the interest already accrued under section 28 if the .....

A.P.L. (India) Pvt. Ltd. Vs. the D.C.i.T., Range 8(1)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)97TTJ(Mum.)187

..... are brought into the books of the assessee by crediting corresponding amounts as liability payable to the principals the detention charges are collected from consignees where the containers ..... letter these charges represent domestic land based costs including documentation and other handling charges payable to the local shipping agents as per karmahom conference guidelines recovered from shippers .....

Maruti Udyog Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)92ITD119(Delhi)

..... the previous year even though such sum might not have been payable within that year under the relevant law the perusal of ..... manufactured but not removed since tribunal mentioned that excise duty is payable as soon as goods are manufactured had the goods not ..... account when the cars are manufactured the amount of excise duty payable on such manufacture is credited to modvat recoverable account if amount .....