Yield - Judgment Search Results

R. K. Vishal Rice and General Mills Vs. Income Tax Officer. Ito V. R. ...

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1995)53TTJ(Asr.)46

..... assessing officer did not have any material to hold the application of yield at a flat rate and thus rightly deleted the addition 3 that ..... 15 however with regard to the addition made on account of lesser yield of rice bran and chhilka for undervaluation of closing stock it ..... is seen that the assessee has not maintained any record indicating the yield of rice bran and chhilka on the plea that these are .....

State Vs. Bharat Chandra Roul

Court: Orissa

Reported in: 1995CriLJ2417

..... investment and being further a source which may or many not yield a regular revenue these essential characteristics are vital in understanding ..... not mentioned the source from which he learnt about the yield as he has admittedly no personal knowledge the portion relating ..... to have maintained no records whatsoever in respect of the yield and about the payments made as claimed this is certainly .....

Mohinder Verma Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD373(Delhi)

..... out that the valuation officer has valued the shares in question on yield basis thus the decision relied upon by the assessee that the difference ..... in the present circumstances when the assessee himself has agreed to the yield basis of valuation and the same has been taken in the ..... held by that assessee then the shares have to be valued on yield basis in the assessee s case the ao referred the matter .....

The Special Tahsildar (La) Vembakottai Reserved Projeet Scheme Unit No ...

Court: Chennai

Reported in: (1995)1MLJ645

..... case on hand while determining the number of trees their ages the yield and the price fetched or likely to fetch in the open market ..... the high court went wrong in accepting this estimate of the average yielding life of coconut and orange trees therefore we do not think that ..... guava trees start bearing on 3rd year onwards and continue to give yield for 20 to 25 years in some places if maintenance is good .....

Assistant Commissioner of Income Vs. Modern Rice Mills.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1995)52TTJ(Chd.)581

..... percentage of 17 120 3 the assessing officer did not dispute the yield but was of the opinion that the consumption of husk for ..... driage purposes was excessive according to him 10 of the husk yield was sufficient for driage purposes thus reducing a quantity of 2 ..... the year under consideration the consumption was 17 12 as against the yield of 20 which was the lowest consumption as compared to the .....

Assistant Commissioner of Income Vs. Prabhat Oil Mills.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)52TTJ(Ahd.)533

..... cit has merely created a suspicion by discussing elaborately monthwise production yield of oil oil cake and consumption of electricity to draw ..... doubt leading to the unsubstantiated inference that the yield of oil was low in some months and therefore some ..... threadbare and arrived at a conclusion that variation in the yield of monthwise and other allied factors were not indication of .....

State of Himachal Pradesh and Others Etc. Vs. Ganesh Wood Products and ...

Court: Supreme Court of India

Reported in: AIR1996SC149; JT1995(6)SC485; 1995(5)SCALE303; (1995)6SCC363; [1995]Supp3SCR477

..... management of the forest and is not commensurate to the annual yield for govt and private forests this is against our national ..... availability of khair wood in the state as per sustainable annual yield available from government and private forest area action taken in ..... enumeration of khair trees growing on private land however the annual yield of 21034 cubic metres of khair wood from private ownership .....

D.D. Kuthiala Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1996)57ITD192(Chd.)

..... assessing officer did not refer to this valuation on the basis of yield method and stuck to his guns by applying the rate of rs ..... the value of the shares of the aforesaid company on the basis of yield method was rs 92 90 per share and that the learned first ..... however as noted above both the methods namely break up method and the yield method the value of the shares is considerable being rs 418 per .....

Cadell Weaving Mill Co. Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... be a capital asset that the transfer of such capital asset yields a capital receipt and because such a statutory tenancy bears no ..... with retrospective effect further it was argued if the capital gains yielded by surrender of tenancy rights are taxable even without the aid ..... the receipts if any received on transfer of such capital assets yield capital gains and in support of the said contention he relied .....

Cadell Weaving Mill Co. (P.) Ltd. Vs. Assistant Commissioner of Income ...

Court: Mumbai

Reported in: (1995)53TTJ(Mumbai)538

..... be a capital asset that the transfer of such capital asset yields capital receipt and because such a statutory tenancy bears no ..... with retrospective effect further it was argued if the capital gains yielded by surrender of tenancy rights are taxable even without the aid ..... the receipts if any received on transfer of such capital assets yield capital gains and in support of the said contention he relied .....