Proportionately - Judgment Search Results

Nanjappa and anr. Vs. the Assistant Commercial Tax Officer, I Circle, ...

Court: Karnataka

Reported in: 1981(1)KarLJ463; [1981]48STC168(Kar)

..... disputes act 1947 c a no 14 1947 section 11 a subhas b adi j proportionality of punishment bank clerk dismissed from services for abusing customer and trying to assault him .....

State of Punjab Vs. Charan Singh

Court: Supreme Court of India

Reported in: AIR1981SC1007; 1981CriLJ712; 1981(1)SCALE399; (1981)2SCC197; [1981]2SCR989

..... brought to tax as business income is only 40 of the composite income and consequently proportionate depreciation is required to be taken into account because that is the depreciation actually allowed .....

State of Assam and anr. Vs. Jitendra Kumar Senapati and ors.

Court: Supreme Court of India

Reported in: AIR1981SC969; 1981(1)SCALE328; (1981)2SCC221; [1981]2SCR850; 1981(13)LC189(SC)

..... respect of sites plots on the transferees occupiers thereof therefore it is doubtful whether any proportionate reduction in penal default interest could be made on the ground of non provision of .....

Naresh and ors. Vs. State of Uttar Pradesh

Court: Supreme Court of India

Reported in: AIR1981SC1385; 1981CriLJ1044; 1981(1)SCALE807; (1981)3SCC74

..... gujarat civil services discipline and appeal rules 1971 r 6 dismissal from service punishment of proportionality disciplinary proceeding against food inspector he had flouted order of transfer deliberately remained absent without .....

Commissioner Vs. Portland Cement Co. of Utah

Court: US Supreme Court

..... costs incurred for bags bagging storage distribution and sales the result was that the proportionate profits method yielded a greater constructive gross income from mining and respondent reported a ..... storage distribution and sales footnote 12 the result of this position was that the proportionate profits method yielded a greater constructive gross income from mining and respondent reported a .....

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

Court: Kolkata

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

..... entitled to receive interest since then and as such the proportionate interest referable to each successive year was assessable in that ..... interest was not assessable in one year but only the proportionate interest referable to the assessment year under consideration was ..... completely covered the instant case thus it held that the proportionate interest which had accrued in this year alone would .....

R. Natarajan Vs. Controller of Estate Duty

Court: Chennai

Reported in: [1982]138ITR178(Mad)

..... took the view that the relief was restricted to the proportionate value of the portion under the occupation of the deceased ..... submitted that the relief or exemption was available only to the proportionate part of the value of the property occupied by the ..... partly occupied the exemption available is only with reference to the proportionate part we are therefore unable to accept the contention that .....

Commissioner of Income-tax, Tamil Nadu Vs. Inland Agencies P. Ltd.

Court: Chennai

Reported in: (1982)30CTR(Mad)174; [1983]143ITR186(Mad)

..... under section 46 2 of the income tax act 1961 the proportionate cost of acquisition of the shares held by the assessee in ..... distribution only by virtue of his shareholding what he receives is proportionate to his shareholding therefore it is the share which gives rise ..... 16 in the question referred there is an assumption that the proportionate cost of acquisition of the shares held by the assessee could .....

Kartikey V. Sarabhai Vs. Commissioner of Income-tax, Gujarat

Court: Gujarat

Reported in: (1982)28CTR(Guj)132; [1982]138ITR425(Guj)

..... the right to share in the distribution of the net assets upon liquidation is extinguished proportionately to the extent of the reduction in capital till the reduction took place the ..... curtailment or extinguishment does not prosper on the date of the reduction there is a proportionate extinguishment extinguishment means extinguishment as regards his present right to claim dividend on the basis .....

Bhushan Industrial Co. Pvt. Ltd. Vs. Cimmco International and anr.

Court: Delhi

Reported in: [1983]54CompCas157(Delhi); ILR1981Delhi821

..... to bhushan either extend the validity of this guarantee for the proportionate amount in respect of undelivered goods on receiving a request ..... is expected to be completed or pay to you a proportionate sum in respect of such undelivered contracted goods subject always ..... the bank will extend the validity of the guarantee for the proportionate amount in respect of the undelivered goods on receiving a .....