Percentage - Judgment Search Results

Overseas Chinese Cuisine (India) Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... relevant under normal circumstances for a luxury restaurant with a commercial objective the above percentage would be considered very high normally industry average for similar establishments the cost of ..... of hotel management catering technology and applied nutrition incidentally this certificate also gives the percentage at 30 to 40 per cent although for no discernible reasons the assessing officer .....

Overseas Chinese Cuisine Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1996)56ITD67(Mum.)

..... relevant under normal circumstances for a luxury restaurant with a commercial objective the above percentage would be considered very high normally industry average for similar establishments the cost of ..... of suppression and food cost ratio was arbitrarily reduced without assigning reason if the percentage found during survey was applied the extent of suppression would have gone down considerably .....

M.N. Dastur and Co. Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1997)61ITD167Cal

..... technical engineering services related to the construction of an asset para 7 prescribes the percentage of completion method and the completed contract method for accounting purposes para 7 2 ..... reimbursable under the contract can be reliably estimated 17 4 while recognising the profit under percentage of completion method an appropriate allowance for future unforeseeable factors should be made on .....

D.C.M. Ltd. Vs. Superintendent, Central Excise

Court : Allahabad

Reported in : 1997(90)ELT39(All)

..... other words the excess is to be worked out in percentage and the percentage is to be calculated with reference to the average ..... to the excess production and according to the respondents the percentages are to be calculated with reference to the average production ..... same has not been found admissible under the notification as percentage of his excess production if calculated with reference to the .....

Media Communications Vs. Government of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1997]105STC227(AP)

..... to the value of materials used in executing such contract subject to the following maximum percentages percentages a electrical contracts i h t transmission lines 15 ii sub station equipment 10 iii ..... particular contract we are not impressed with this argument because the question of prescribing the percentage will arise only where the value of the goods supplied is not ascertainable from the .....

Collector of Central Excise Vs. Fenner India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(91)ELT451TriDel

..... court containing the ratio and reasoning in view of the higher percentage of pvc compound in commodity it becomes difficult to treat the ..... other material and in the supreme court judgment also the higher percentage of pvc compound has been emphasized however it is interesting to ..... correct in emphasizing that under tariff item 19 it is the percentage of base fabric which was required to be seen and the .....

United India Insurance Co. Ltd. Vs. Balmat Singh and anr.

Court : Madhya Pradesh

Reported in : I(1997)ACC553; 1997ACJ368; [1996(73)FLR1695]; (1996)IILLJ525MP; 1996(0)MPLJ737

..... the case of aninjury not specified in schedule i such percentage of the compensationpayable in the case of permanent total disablement ..... account it was observed that in case of specific instances percentage as specified in the schedule should be accepted and compensation ..... case of specified instance in the schedule without any proof percentage of loss of earning capacity as specified in the schedule .....

Vijay Proteins Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1996)58ITD428(Ahd.)

..... ao after taking into consideration of all the relevant facts and material has determined certain percentage of oil and oil cake which should have been obtained by the assessee by ..... to the written submissions made by the learned sr departmental representative these submissions relate to percentage of yield shortage elaborately discussed in the written submissions of the learned sr departmental .....

In Re: Advance Ruling P. No. 10 of

Court : Authority for Advance Rulings

Reported in : (1997)224ITR473AAR

..... which such defaulting contributor defaulted which corresponds to such defaulting contributor s contributed capital percentage as of such date and f appropriate adjustments shall be made to the contributed ..... among the capital accounts of the contributors in proportion to their respective contributed capital percentages as at the end of such period provided however that if the additional contributors .....

Padma Taparia Vs. Assam Brook Ltd. and ors.

Court : Company Law Board CLB

Reported in : (1997)88CompCas838

..... the inter connection if any between these parties ii the percentage of shareholding of the parties complained against iii the apparent ..... a listed company of this size 32 as regards the percentage holding of the respondents including the shares to be registered ..... of conviction with regard to the inter relationship and the percentage holdings by the respondents holdings we have still examined whether .....