Proportionately - Judgment Search Results

United States Vs. Bajakajian

Court: US Supreme Court

..... criminal offense will be inherently imprecise because both considerations counsel against requiring strict 323 proportionality the court adopts the gross disproportionality standard articulated in e g id at ..... offense will be inherently imprecise both of these principles counsel against requiring strict proportionality between the amount of a punitive forfeiture and the gravity of a criminal .....

C.K. Seetharam Vs. Jayalakshmamma and ors.

Court: Karnataka

Reported in: II(1998)ACC7; 1999ACJ1569

..... lorry to deposit rs 1 37 000 with proportionate interest and proportionate cost 2 according to the averments made in the claim ..... 1 national insurance co ltd to deposit rs 10 000 with proportionate interest and respondent no 2 c k seetharam owner of the ..... payment of the rest amount of rs 1 37 000 plus proportionate interest on the appellant learned counsel submitted that the tribunal ought .....

Commissioner of Income-tax Vs. F.C. Sondhi and Co. (India) Pvt. Ltd.

Court: Punjab and Haryana

Reported in: [1998]230ITR279(P& H)

..... export markets development expenses weighted deduction was also allowed on certain other expenses though proportionately however expenditures shown by way of contribution to the export promotion council export ..... product in the souvenir since the advertisement had appeared in the souvenir part or proportionate expenditure could not be legitimately disallowed on a presumption that the entire amount .....

M/S. Madras Industrial Investment Corporation Ltd. Vs. the Commissione ...

Court: Supreme Court of India

Reported in: AIR1997SC2063; I(1997)BC639(SC); (1997)139CTR(SC)555; [1997]225ITR802(SC); JT1997(4)SC463; 1997(3)SCALE436; (1997)4SCC666; [1997]3SCR593

..... of discount in the accounting year in question but it would nevertheless be entitled to proportionate deduction spread over the period for which the bonds would remain outstanding 12 therefore when ..... payment to secure technical assistance and training over a number of years and allowed a proportionate deduction in the accounting year in question 16 issuing debentures at a discount is another .....

K. Rajagopal and Another Vs. M. Thiagarajan and Others

Court: Chennai

Reported in: [1999]95CompCas286(Mad)

..... the date of the plaint till the date of realisation with proportionate costs the said appeal has been filed initially before the principal ..... and documentary evidence granted a decree for rs 10 032 with proportionate costs together with future interest at 6 per cent per ..... from the date of plaint till the date of realisation with proportionate costs aggrieved by the said decree the defendant has filed .....

Commissioner of Income Tax Vs. F. C. Sondhi and Co. (India) (P) Ltd.

Court: Punjab and Haryana

Reported in: (1997)143CTR(P& H)178

..... export market development expenses weighted deduction was also allowed on certain other expenses though proportionately however expenditures shown by way of contribution to the export promotion council export ..... product in the souvenir since the advertisement had appeared in the souvenir part or proportionate expenditure could not be legitimately disallowed on a presumption that the entire amount .....

Deputy Commissioner of Income Tax Vs. Gujarat State Co-operative Bank

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1998)66ITD386(Ahd.)

..... the ao of the expenses incurred and the ao after verifying the same will allow proportionate expenses strictly incidental to the said investment similarly the assessee should furnish details about the ..... necessary direction to the ao to consider the assessee s alternative contention for allowance of proportionate expenses for earning the interest income the issue has been restored to the file of .....

Commissioner of Income Tax Vs. Hansa Agencies (P) Ltd.

Court: Punjab and Haryana

Reported in: (1997)143CTR(P& H)162

..... seen that the department had issued a circular accepting the special benchs formula and allowing proportionate deduction of expenditure the circular dt 28th december 1981 intended to accept the said ..... in regard to the miscellaneous expenses establishment expenses and salary it was held that the proportionate expenditure allowed as weighted deduction had to be upheld keeping in view the percentage .....

Mrs. Chandra Tewatia Vs. the State of Haryana and ors.

Court: Punjab and Haryana

Reported in: (1998)118PLR324

..... out and completion of development works in accordance with the licence granted ii to pay proportionate development charges if the main lines of roads drainage sewerage water supply and electricity are ..... towards meeting the cost of internal development works in the colony c undertake to pay proportionate development charges if the main lines of roads drainage sewerage water supply and electricity are .....

Commissioner of Income Tax Vs. Dr. Anand Sarabhai. (Also Cit V. Execut ...

Court: Gujarat

Reported in: (1998)147CTR(Guj)391

..... in the assessees hands completely and not merely on a proportionate basis in appeal before the tribunal preferred by the revenue ..... and gains from new industrial undertakings would be permissible only on proportionate basis it was further contended that under s 165 of ..... share of the income should be taken to be derived proportionately from the chargeable and non chargeable portions of the trust .....