Total Income - Judgment Search Results

Commissioner of Income Tax Vs. Lukwah Tea Company Ltd.

Court : Kolkata

Reported in : (1992)107CTR(Cal)11

..... year ending on 31st december 1977 in this case the assessees gross total income before deduction under s 80g for the said assessment year amounted ..... rs 1 66 129 should be deducted from the aforesaid gross total income the ito did not agree with the contention of the assessee ..... to the ceiling which is equal to 10 of the gross total income or two hundred thousand rupees whichever is less the ito had .....

Franchise Tax Bd. Vs. Alcan

Court : US Supreme Court

..... multiplies the taxpayer s allocation fraction by the total income of the unitary business respondents allege that application of this unitary tax to domestic ..... three ratios california payroll to total payroll california property value to total property value and california sales to total sales finally to obtain the taxpayer s taxable income allocable to california the board .....

Cawnpore Textiles Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1990)34ITD495(All.)

..... in the present case it would mean that total income had exceeded rs 1 lac it was certainly a case of a total income of less than rs ..... a single member bench of the tribunal the legislature intended the total income exceeding rs 1 lac to be the dividing line cases below ..... member bench of the tribunal can hear all those appeals where total income determined by the assessing officer does not exceed rs 1 lac .....

Miss S. Radhika Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)39ITD213(Mad.)

..... deductions under chapter via are to be allowed from the gross total income while arriving at the total income of the assessee it is contended by the learned departmental representative that deductions under ..... be allowable only while arriving at the total income of the assessee till the total income is ascertained and till the tax on that total income is determined the beneficiaries under the trust .....

K.M. Rajan, Rajan and Company Vs. Commissioner of Income-tax and ors.

Court : Kerala

Reported in : [1990]186ITR376(Ker)

..... that in view of the assessee filing a fresh return admitting a total income of rs 2 50 000 soon after the survey was conducted at ..... claims that he was forced to file a revised return admitting a total income of rs 2 50 000 for the assessment year 1982 83 shri ..... was forced by the officials to file a revised return admitting a total income of rs 2 50 000 the averments in the original petition referred .....

Commissioner of Income-tax Vs. West Bengal Industrial Development Corp ...

Court : Kolkata

Reported in : [1993]203ITR422(Cal)

..... before the amendment in 1985 held almost uniformly that total income must be the total income before any deductions are made and not the total income as assessed the views of the various high courts ..... not exceeding 40 per cent of the total income carried to a special reserve under the existing provisions the total income for this purpose is the total income as computed before making any deduction .....

K. Ray Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1991)38ITD620(Kol.)

..... about the validity of the assessment order the assessment is assessment of total income the assessment order means computation of total income plus determination of tax the special bench of the tribunal has annulled ..... the assessee if there was no comma after the expression make the assessment of the total income or loss of the assessee possibly the assessee s interpretation could have been worth .....

P.S.B. Finance Investment Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)35ITD9(Delhi)

..... assessee filed an estimate of advance tax on 15 6 1981 estimating its total income at rs 10 lakhs the advance tax due thereon worked out to rs ..... 000 later a revised estimate was filed on 23 12 1981 estimating the total income at rs 20 lakhs and the tax payable on the basis of ..... a meagre rent of rs 340 25 per month and the total area occupied by it was 5405 sq ft in the case before us the expenditure .....

Smt. Naynaben Mansukhlal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1991)36ITD332(Ahd.)

..... rs 29 80 220 which has been added to his total income as income from undisclosed sources the same was required to be allowed ..... that for making addition of the amount in question to the total income of the deceased assessee under the provisions of section 69a ..... the alternative arguments regarding allowance of the amount added to the total income of the assessee as business loss and the assessment of .....

Dynavision Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)36ITD1a(Mad.)

..... from industrial undertakings after a certain date etc 1 where the gross total income of an assessee includes any profits and gains derived from an ..... to the provisions of this section be allowed in computing the total income of the assessee a deduction from such profits and gains of ..... net profit of rs 1 75 77 019 as against the total assessable income of rs 85 73 920 disclosed in the return for the .....