Total - Judgment Search Results

Fenoplast Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2002)82ITD178(Hyd.)

..... act in toto there was negative undisclosed income when you increase the negative aggregate total income by aggregate total losses which is also a negative figure obviously the net figure would be a ..... allowances computed in the regular assessments have been taken into account while determining either the total income or total loss of the previous years in the block period the unabsorbed portion of the .....

Commissioner of Income Tax Vs. Shirke Construction Equipments Ltd.

Court: Mumbai

Reported in: (2000)163CTR(Bom)580; [2000]112TAXMAN311(Bom)

..... that the mandate of section 80ab is that the gross total income shall be computed after setting off brought forward business ..... also relied upon section 80b 5 which defines gross total income to mean total income computed in accordance with the provisions of the ..... refers to the current year profits therefore even if the gross total income included deductions under section 72 still the question of .....

Hotel Ranjith Vs. Commercial Tax Officer

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2001)124STC571Tribunal

..... non taxable goods therefore it will be improper to equate the total turnover under section 3 d to the taxable turnover for the ..... alternative remedy by directing the authorities to read down the expressions total turnover and the words shall as taxable turnover and may so ..... 10 so far as jewellery dealers are concerned those with a total turnover not exceeding rs 50 lakhs are subjected to a particular .....

Reckitt and Colman of India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Kolkata

Reported in: [2000]77ITD198(Cal)

..... counsel for the assessee strongly contends in this connection that firstly this definition of total turnover is an excluding definition and not an including definition the definition merely excludes ..... consideration being closely connected with the sale operations should be included within the expression total turnover of business the main reason which the learned counsel for the assessee argues .....

State of Karnataka Vs. State of Andhra Pradesh and ors.

Court: Supreme Court of India

Reported in: AIR2001SC1560; JT2000(6)SC1; 1999(4)SCALE332; (2000)9SCC572

..... significantly sub article 2 of article 262 by its unequivocal language expressly provides for a total ouster of jurisdiction of courts including the supreme court by parliamentary legislation as regards ..... consumption of the water is increasing everyday without there being any corresponding increase in its total availability according to an estimate in world book encyclopaedia on an average a person .....

B. Rajesh Kumar Vs. State of A.P. and Another

Court: Andhra Pradesh

Reported in: 2000(5)ALD339; 2000(5)ALT504

..... scheduled castes population in the municipalities of the state to the total population of the municipalities of the state in sequel thereto as ..... tribes and scheduled castes in the municipal area bears to the total population of that area and such seats may be allotted ..... and the scheduled tribes shall bear the same proportion to the total number of such offices in the panchayats which proportion shall .....

Commissioner of Income Tax Vs. Sudarshan Chemicals Industries Ltd

Court: Mumbai

Reported in: [2001]112TAXMAN511(Bom)

..... same meaning in other words ingredients of export turnover should also constitute ingredients of total turnover to enable working out proportionate profit from exports otherwise the formula cannot work ..... such profits cannot be reduced artificially by including statutory levies in the denominator namely total turnover therefore the turnover should be restricted to such receipts which have element of .....

Commissioner of Income-tax Vs. Shirke Construction Equipments Ltd.

Court: Mumbai

Reported in: [2000]246ITR429(Bom)

..... also relied upon section 80b 5 which defines gross total income to mean the total income computed in accordance with the provisions of ..... refers to the current year profits therefore even if the gross total income included deductions under section 72 still the question of ..... the export profits for the purposes of deduction from the gross total income in section 80hhc 3 the business profits shall be .....

Reckitt and Colman of India Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2001)77ITD198(Kol.)

..... ld counsel for the assessee strongly contends in this connection that firstly this definition of total turnover is an excluding definition and not an including definition the definition merely excludes ..... under consideration being closely connected with the sate operations should be included within the expression total turnover of business the main reason which the ld counsel for the assessee argues .....

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... ft the amount already accounted for was substracted from the total consideration to derive unaccounted consideration in her order the ao ..... flow statements were not defective but for minor mistakes of totalling etc that bharna registers were complete record of the assessee ..... basis of the estimation is not only arbitrary but also totally irrational having no nexus with the evidence material found during .....