Yield - Judgment Search Results

Shanker Rice Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2000)72ITD139(Asr.)

..... the observation of the assessing officer to the effect that the yield was uniform was not correct the ld counsel further stated that ..... must have been purchased and a better quality would give higher yield similarly an adverse inference was drawn on the variation in the ..... before the tax authorities once again raising a grievance to the yield applied as also the rate placing reliance on the judgment of .....

Jagan Nath Gurbachan Singh Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2002)73TTJ(Asr.)878

..... circumstances the assessing officer can make a specific addition evaluating the unexplained portion of low yield and excess wastage and shortage in case he is also rejecting trading accounts by ..... the cotton corporation of india then in such circumstances the assessing officer should accept the yield percentage and shortage as reasonable percentage and reasonable by products the basic reasons for .....

income-tax Officer Vs. Arun Oil Industries

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1985)13ITD769(JP.)

..... maintained and production was properly reflected 2 if not whether the yield shown in groundnut oil and tara meera accounts was reasonable ..... the register is full of instances showing high yielding groundnut showing a low yield and vice versa this itself shows that the ..... comparable merely because some other dealers show some proportion of yield the present assessee could also show the same in fact .....

Shakti Rice and General Mills Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... these circumstances the ao can make a specific addition evaluating the unexplained portion of low yield and excess wastage and shortage in case he is also rejecting trading accounts results ..... 65 66 per cent after detailed investigation and reports from agricultural and engineering experts this yield percentage is also discussed with various trade bodies and association and approved by the governing .....

Vijay Proteins Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)58ITD428(Ahd.)

..... submissions made by the learned sr departmental representative these submissions relate to percentage of yield shortage elaborately discussed in the written submissions of the learned sr departmental representative d ..... on the strength of these charts the learned authorised representative further submitted that the yield of oil shown by the assessee from rapeseeds purchased from wgs should also be .....

Sangrur Vanaspati Mills Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)88TTJ(Chd.)979

..... queries raised by the assessing officer were duly replied and explained as regards low yield it was submitted before the commissioner appeals that the assessing officer had conveniently overlooked ..... by the assessing officer on account of excessive consumption of nickel catalyst and low yield of vanaspati learned commissioner appeals has rightly deleted these additions for the assessment year .....

ito Vs. BhasIn Rice and General Mills

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)87TTJ(Chd.)1

..... additions have been made by the assessee in comparison to the yield fixed by the punjab agricultural university ludhiana and the other ..... of the alleged bogus sale of paddy and suppression of yield in the manufacturing process etc the appellant preferred appeal and ..... sources the assessing officer further held that the assessees had suppressed yield of rice and other by products like rice bran phuk .....

The State of Karnataka by Its Chief Secretary Vs. State of Tamil Nadu ...

Court: Supreme Court of India

..... cauvery at krishna raja sagara mettur and grand anicut lower anicut the committee estimated the yield at 50 75 and 90 dependabilities the committee thus assigned sufficient weightage to the ..... the purpose of eventual apportionment in this context it premised that the variability of annual yield from year to year warranted ascertainment of the sustainable utilizable flow which could be accepted .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court: Supreme Court of India

..... power of the state legislature to tax mineral rights must yield to parliamentary legislation that is the mmdr act the taxing ..... this was because minerals hidden in the earth by themselves cannot yield profit to anyone and they become minerals only when they ..... from arbitrary action in levy of cesses etc parochial considerations must yield to the larger interests of the nation in such matters .....

J.R. Solvent Industries (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1999)68ITD65(Chd.)

..... any defect whatsoever in the accounts maintained by the assessee it was submitted that the yield shown by the assessee in the assessment year under consideration compared favourably with the earlier ..... kumar raghubir kumar were treated as bogus and excluded from the manufacturing process and the yield resulting therefrom would be quite abnormal not only as compared to the preceding assessment year .....