Proportionately - Judgment Search Results

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)81ITD553(Ahd.)

..... amount of expenditure the assessing officer has deducted only rs 2 lacs in respect of proportionate management expenditure of the assessee for earning such dividend income no deduction has been made ..... premium is sustained this additional ground no ii relating to the deduction in respect of proportionate amount of premium paid on leasehold land has already been discussed and decided hereinbefore while .....

United Phosphorus Limited Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)73TTJ(Ahd.)404

..... aforesaid amount of premium on leasehold rent should be allowed and in the alternative proportionate deduction should be allowed as stated hereinabove shri girish dave the learned commissionerdepartmental representative ..... is sustained this additional ground no 11 relating to the deduction in respect of proportionate amount of premium paid on leasehold land has already been discussed and decided .....

Ravi Shankar Taneja Vs. Motherson Triplex Tools (P.) Ltd.

Court: Company Law Board CLB

..... to examine is the contention of shri ramachandran that by applying the provision relating to proportionate appointment the respondents could appoint 6 directors as against 5 by the petitioners first ..... therefore in facts of this case notwithstanding the provision for appointment of directors on a proportionate basis yet this provision is incapable of being implemented when the provisions of an .....

Wealth Tax Officer Vs. Smt. Rati M. Fyzee

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD548(Mum.)

..... from wealth tax the debt secured thereon cannot be disallowed even proportionately here again the words that fell for interpretation of the ..... is taxable under the act this explanation thus provided for proportionate allowance of the debt it may be recalled that in ..... 2 has made a difference to the position it has authorised proportionate allowance disallowance of the debt depending on the value of .....

V. Ramana Vs. Apsrtc and Others

Court: Andhra Pradesh

Reported in: 2001(5)ALD427; 2001(5)ALT180; [2002(92)FLR247]; (2001)IILLJ1708AP

..... the event it is held that the punishment imposed is not proportionate to the gravity of misconduct charged against the delinquent workman ..... the development of the law in the field of doctrine of proportionality the said question came up for consideration before the apex ..... v g ganayutham this court has held that the principle of proportionality can be invoked regarding punishment only in a case where .....

G. Rushikeshwara Rao Vs. Vazir Sultan Tobacco Industries Ltd., Hyd. an ...

Court: Andhra Pradesh

Reported in: 2001(6)ALD767; [2002(92)FLR964]

..... the event it is held that the punishment imposed is not proportionate to the gravity of misconduct charged against the delinquent workman ..... the development of the law in the field of doctrine of proportionality the said question came up for consideration before the apex ..... v g ganayutham this court has held that the principle of proportionality can be invoked regarding punishment only in a case where .....

Government of A.P. and Others Vs. A. Sudhakar

Court: Andhra Pradesh

Reported in: 2001(2)ALD617; 2001(3)ALT602

..... to declare the action of the respondents appellants in not granting proportionate remission of licence fee for the writ petition from 18 4 ..... of licence for the period anterior to 3 6 1997 the proportionate licence fee for the period from 18 4 1997 to the ..... instance has been brought to the notice of the court that proportionate dedication has been granted in other cases as indicated hereinbefore even .....

Pearl Polymers Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... received by the assessee and what was added back was a proportionate amount and on the assumption that question c was decided ..... the effect that export incentives should not be subject to the proportionate calculation mentioned and in any case this issue was not before ..... were qualified for deduction under section 80hhc 1 without applying the proportionate method of cl 3 of section 80hhc 24 coming to the .....

Commissioner of Income-tax Vs. Keshav Kray Vikray Sahkari Samiti Ltd.

Court: Rajasthan

Reported in: [2002]254ITR365(Raj)

..... held that as the assessee was carrying on business which was indivisible the proportionate expenses incurred for carrying on such business cannot be separated between business activity with ..... that income attributable to agriculture was not taxable the assessing authority has sought to proportionately disallow the managing agency commission which could be attributable to profits and gains arising .....

Cit Vs. Keshav Kray Vikray Sahakari Samiti Ltd.

Court: Rajasthan

Reported in: (2002)172CTR(Raj)552

..... be disallowed if otherwise allowable under section 37 of by bifurcating the expenses proportionately between income attributable to the exempted activity and non exempted activity in coming to ..... income attributable to agriculture was not taxable the assessing authority has sought to proportionately disallow the managing agency commission could be attributable to profits and gains arising from .....