Shift - Judgment Search Results

Apollo Tyres Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1992)43ITD464(Coch.)

..... 31 10 1987 and therefore it was obligatory for the company to charge double shift and triple shift depreciation allowances also on straight line method charging depreciation for the year under review ..... the companies act chose to provide for arrears of depreciation as far as double shift and triple shift workings are concerned such depreciation cannot be considered as an appropriation of profit though .....

Hindustan Machine Tools Ltd. Vs. Commissioner of Income-tax

Court: Karnataka

Reported in: (1993)109CTR(Kar)297; [1992]197ITR18(KAR); [1992]197ITR18(Karn)

..... which reads thus the board have decided that where a concern has worked double shift or triple shift extra shift allowance will be allowed in respect of the entire plant and machinery used ..... said circular the said circular says that where a concern has worked double or triple shifts extra shift allowance shall be allowed in respect of the entire plant and machinery used by .....

Burlington Vs. Dague

Court: US Supreme Court

..... number of reasons for concluding that no contingency enhancement whatever is compatible with the fee shifting statutes at issue first just as the statutory language limiting fees to prevailing or ..... insufficient to justify a standard contingent fee arrangement in these situations unless the fee shifting statutes are construed to compensate attorneys for the risk of nonpayment associated with loss .....

S.G. Poddar Vs. B. Leelavathi

Court: Karnataka

Reported in: ILR1992KAR1757; 1992(2)KarLJ105

..... who has to prove a fact and it never shifts the onus of proof shifts and shifting of onus is a continuous process in the ..... by consideration and if he adduced acceptable evidence the burden again shifts to the plaintiff and so on the defendant may also rely ..... upon circumstantial evidence and compelling the burden may likewise shift again to the plaintiff he may also rely upon presumptions of .....

Freeman Vs. Pitts

Court: US Supreme Court

..... achieved unitary status it could not shirk its constitutional duties by pointing to demographic shifts occurring prior to unitary status and that dcss would have to take further actions ..... present case found that the imbalances in student assignment were attributable to private demographic shifts rather than governmental action without disturbing this finding and without finding that revision of .....

Khudiram Chakma Vs. Union Territory of Arunachal Pradesh and ors.

Court: Guwahati

..... areas and it is therefore necessary for the state government to shift them to a site where other chakma families are already ..... for some time in ledo within the dibrugarh district and thereafter shifted to miao arunachal pradesh therefore these persons should also be regarded ..... structures and arranging for supply of drinking water before they are shifted 33 this judgment shall not stand in the way of .....

Dandappa Rudrappa Hampali and Others Vs. Renukappa Alias Revanappa and ...

Court: Karnataka

Reported in: AIR1993Kant148; ILR1993KAR1182; 1993(1)KarLJ138

..... and 13 continued the business at thumminakatte this witness belongs to thumminakatte originally subsequently he shifted to davanagere the brother of rudrappa according to him was doing jaggery business and ..... and 9 were residing separately at hirekerur and subsequently both of them left hirekerur and shifted to davanagere he denies that first defendant left hirekerur and went to sunakallabidri and .....

Hindustan Aeronautics Ltd. Vs. Commissioner of Income-tax

Court: Karnataka

Reported in: [1994]206ITR338(KAR); [1994]206ITR338(Karn)

..... and the income tax officer was directed to allow extra shift allowance for the said items this decision was challenged by ..... according to the revenue is excluded from the benefit of extra shift allowance on the ground that it is wireless equipment while ..... considered radar as wireless apparatus and not entitled to the extra shift allowance the commissioner of income tax appeals reserved the said .....

Parke Vs. Raley

Court: US Supreme Court

..... once the commonwealth proved their existence and the burden then shifted to raley to produce evidence of their invalidity as to ..... is done a presumption of regularity attaches and the burden shifts to the defendant to produce evidence that his rights were ..... if the defendant refutes the presumption of regularity the burden shifts back to the government affirmatively to show that the underlying .....

i. Armugam Vs. Channagiri N. Govindaraj Shetty

Court: Karnataka

Reported in: AIR1992Kant347; ILR1992KAR1660; 1992(2)KarLJ659

..... to raise a presumption in his favour the evidence required to shift the burden need not necessarily be direct evidence i e oral ..... by consideration and if he adduced acceptable evidence the burden again shifts to the plaintiff and so on the defendant may also rely ..... the circumstances so relied upon are compelling the burden may likewise shift again to the plaintiff he may also rely upon presumptions of .....