Regularly - Judgment Search Results

Rajiv Investment (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1987)20ITD431(Kol.)

..... ignoring completely the facts that the appellant has all along been following such changed method regularly in subsequent years 3 the assessee s learned counsel brought to our notice the assessee ..... accounting his income should be computed in accordance therewith a recognised method of accounting followed regularly would necessarily result in a proper computation of the assessee s real income even if .....

income-tax Officer Vs. Tirumala Constructions Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1987)20ITD494(Hyd.)

..... he ordered that the assessment made should be treated as regular assessment and further ordered that credit for the income assessed ..... must be computed in accordance with the method of accounting regularly employed by the assessee the choice of the method of ..... proviso read together clearly make such a method of accounting regularly employed by the assessee a compulsory basis of computation unless .....

Raymond Woollen Mills Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1986)18ITD64(Mum.)

..... be properly ascertained in other circumstances the department cannot interfere with the method of accounting regularly followed by the assessee 9 the learned counsel has relied on british paints india ..... gains of business or profession shall be computed in accordance with the method of accounting regularly followed by the assessee though ordinarily the expression method of accounting refers to the .....

Baker Vs. General Motors Corp.

Court: US Supreme Court

baker v general motors corp 478 u s 621 1986 u s supreme court baker v general motors corp 478...

income-tax Officer Vs. Ramesh Chandra Ghosh

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1986)18ITD66(Kol.)

1 these two appeals filed by the department are directed against the common order dated 31 7 1984 of the...

Narender Chadha and ors. Vs. Union of India and ors.

Court: Supreme Court of India

Reported in: AIR1986SC638; [1986(52)FLR403]; 1986(1)SCALE154; (1986)2SCC157; [1986]1SCR211; 1986(2)SLJ287(SC); 1986(1)LC728(SC)

to that post he should be treated as a person regularly appointed to that post such a person may be reversed

Shitla Prasad Shukla Vs. State of U.P. and ors.

Court: Supreme Court of India

Reported in: AIR1986SC1859; (1986)IILLJ298SC; 1986(1)SCALE1311; 1986Supp(1)SCC185; [1986]3SCR106

..... nos 5 and 6 who possessed the requisite qualifications and became regularly and lawfully appointed teachers much prior thereto9 an employee must belong ..... vis others one who belongs to the stream of lawfully and regularly appointed employees does not have to contend with those who never ..... the appellant who did not even belong to the stream of regularly he was allowed to teach only in an irregular and .....

West Bengal State Govt. Homoeopathic Officers' Association and Ors. Vs ...

Court: Kolkata

Reported in: (1987)ILLJ175Cal

given a regular scale of pay subject to their being regularly selected by the public service commission he also referred me

Lakhanpal National Ltd. Vs. Income-tax Officer

Court: Gujarat

Reported in: (1986)54CTR(Guj)241; (1986)2GLR1342; [1986]162ITR240(Guj)

..... was incurred by the assessee according to the method of accounting regularly employed by the assessee this clearly makes out that even if ..... clear protection in dealing with the matter at the time of regular assessment providing that nothing done or suffered by reason or in ..... will be deemed to have been issued in respect of the regular assessment when such assessment is completed 21 in the case of .....

Triveni Engineering Works Ltd. Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: [1987]167ITR742(All); [1987]31TAXMAN128(All)

..... or other sources income should normally be computed in accordance with the method of accounting regularly employed by an assessee if the assessee has maintained accounts the section leaves it to ..... prescribes that the computation of taxable profitsshall be made according to the method of accounting regularly employed where in the opinion of the income tax officer the income profits and gains .....