Quantification - Year 1977 - Judgments

Mar 23 1977 (HC)

Additional Commissioner of Income-tax, Madras-ii Vs. Murugan Timber De ...

Court: Chennai

Decided on: Mar-23-1977

Reported in: [1978]113ITR99(Mad)

..... levied where no tax is payable by the assessee since the quantification of the penalty is totally dependent upon the tax payable by ..... if there is no tax liability and if consequent to that quantification of penal liability is not possible there was never any penal ..... occurred there is an automatic attraction of the liability but the quantification of the liability may lead to no penalty being levied as .....

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Dec 20 1977 (HC)

Banwari Lal Madan Mohan Vs. Commissioner of Income-tax, Lucknow.

Court: Allahabad

Decided on: Dec-20-1977

Reported in: [1978]113ITR562(All)

..... the mercantile system of accounting it was further found that the quantification of the sales tax liability was made in the year ..... accrued in the year in which it was finally quantified the quantification took place in the financial year relevant to the assessment ..... all taken as a material circumstance in determining the date of quantification of liability hence the fact that one instalment was paid .....

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Dec 20 1977 (HC)

Banwari Lal Madan Mohan Vs. Commissioner of Income-tax

Court: Allahabad

Decided on: Dec-20-1977

Reported in: (1978)7CTR(All)26; [1988]113ITR562(All)

..... the mercantile system of accounting it was further found that the quantification of the sales tax liability was made in the year ..... accrued in the year in which it was finally quantified the quantification took place in the financial year relevant to the assessment ..... all taken as a material circumstance in determining the date of quantification of liability hence the fact that one instalment was paid .....

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Apr 06 1977 (HC)

Additional Commisioner of Wealth-tax, Madras Ii, Madras Vs. Babulal K. ...

Court: Chennai

Decided on: Apr-06-1977

Reported in: [1978]114ITR370(Mad)

..... rejected these explanations and proceeded to levy penalties on both the assessees for purposes of quantification of the penalties under section 18 1 a i of the wealth tax act the ..... in the affirmative and in favour of the assessees on the second question relating to quantification of the penalties the wealth tax officer as already observed had taken the period of .....

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Jul 14 1977 (HC)

Commissioner of Income-tax Vs. Pratap Cashew Co. (P.) Ltd.

Court: Kerala

Decided on: Jul-14-1977

Reported in: [1979]116ITR733(Ker)

..... to employees etc lastly it was also held by the ito that the method of quantification of liability for gratuity adopted by the assessee was defective in several respects the assessee ..... gratuity as required by the law the aac was also of the view that the quantification of the liability made by the assessee was reasonable and it could not be rejected .....

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Sep 05 1977 (HC)

Union of India (Uoi) and anr. Vs. Vishwanath Sud and anr.

Court: Himachal Pradesh

Decided on: Sep-05-1977

Reported in: AIR1978HP31

..... is final merely constitutes a declaration that no officer in the department can disturb the quantification we have been referred to para 20 of vol ii of the c p w ..... 74 need not detain us because we are satisfied that the finality conferred on the quantification of compensation by the superintending engineer does not preclude the contractor from raising a dispute .....

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Jul 14 1977 (HC)

Janu Chandra Waghmare and ors. Vs. the State of Maharashtra and ors.

Court: Mumbai

Decided on: Jul-14-1977

Reported in: AIR1978Bom119; (1977)79BOMLR499

..... those hearings should be quantified at the rate of rs 500 per day and such quantification comes to rs 21 000 and the same should be paid by respondents nos 1 ..... are informed that the total hearing has lasted 36 days we feel that the same quantification at the rate of rs 500 per day would be the proper costs payable in .....

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Sep 28 1977 (HC)

Commissioner of Income-tax, Madhya Pradesh Vs. Central Provinces Manga ...

Court: Mumbai

Decided on: Sep-28-1977

Reported in: [1978]112ITR734(Bom)

..... the obligation to pay the tax arose although that liability could not be enforced till quantification was effected by assessment proceedings the liability for payment of tax was independent of the .....

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Apr 07 1977 (HC)

Commissioner of Wealth-tax Vs. Jagannathdas Govindas

Court: Chennai

Decided on: Apr-07-1977

Reported in: [1977]110ITR305(Mad)

..... the less a debt if the liability is certain and what remains is only the quantification of the amount in short a debt owed within the meaning of section 2 m .....

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Nov 14 1977 (HC)

C.V. Ramaswami Naidu and ors. Vs. C.S. Shyamala Devi and ors.

Court: Chennai

Decided on: Nov-14-1977

Reported in: (1978)1MLJ505

..... the quantum of rights of such co owners in the entirety of the property such quantification of rights of each of the co owners in a given property depends on the .....

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