Yield - Judgment Search Results

Smt. Sharadabai and Others Vs. State of Karnataka

Court: Karnataka

Reported in: 2001(4)KarLJ456

..... learned civil judge senior division had adopted the method of capitalising the yield for arriving at the value of the lands that had been ..... raising two crops for arriving at the value of the average annual yield from the lands the other contentions put forth by sri g ..... learned civil judge senior division should have adopted the value of yield of only one crop per year instead of taking the maximum .....

Commissioner of Income-tax Vs. Navyug Oil and Dal Mills

Court: Rajasthan

Reported in: (2001)171CTR(Raj)283; [2001]251ITR535(Raj)

..... advancing interest free loan to a sister concern were income yielding or non yielding assets is a pure question of fact and not governed ..... may be advanced to the sister concern out of non interest yielding funds lying with the assessee the income tax appellate tribunal ..... stock is covered by the separate addition on account of low yield of mustard oil is not perverse being unreasonable and contrary .....

Subash Dall Mill Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2002)257ITR115Agra

..... the course of assessment proceedings the assessing officer noted that the yield of dall declared by the assessee at 75 9 per cent ..... of income tax appeals deleted the addition by observing that the yield of dall was competitive 16 the revenue is in appeal against ..... to the assessee the commissioner of income tax appeals overlooked the yield of dall declared by the other concerns as the assessing officer .....

Bansal Rice Mills Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2001)72TTJ(Chd.)1

..... addition of rs 3 76 114 made for not disclosing proper yield in milling account the said matter is still pending adjudication ..... under the assessee explained the reasons for the shortfall of the yield during the year the assessing officer however found the same ..... products without recording a finding as to the reasonableness of the yield rate applied by the assessing officer on the ground that addition .....

Bansal Rice Mills Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2001)78ITD326(Chd.)

..... under the assessee explained the reason for the shortfall of the yield during the year the assessing officer however found the same ..... concealed income from undisclosed sources the addition on account of lower yield of rice and other by products and out of milling ..... products without recording of finding as to the reasonableness of the yield rate applied by the assessing officer on the ground that .....

The Special Tahsildar (Land Acquisition), Special Minor Irrigation Pro ...

Court: Chennai

Reported in: (2001)1MLJ581

..... survey no 413 2 with regard to the existence growth its yield and probable income one venkatasamy a retired officer from the directorate ..... high court went wrong in accepting this estimate of the average yielding life of coconut and orange trees therefore we do not think ..... any amount towards certain imponderable things like fall in price lesser yield due to insects and other natural calamities etc as a .....

Balu Alias Balakrishnan Vs. Minor B. Sasikumar and ors.

Court: Chennai

Reported in: (2001)3MLJ15

..... women of infamous character the suit properties allotted to the first defendant admittedly are income yielding properties 45 as already pointed out the first defendant mortgaged the property on 23 ..... plaintiffs 1 and 2 it is admitted that the family had agricultural income yielding properties besides house property yielding rental income besides they had considerable amount in deposit with the bank .....

Khoday Distilleries Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)81ITD438(Bang.)

..... value according to the ao the market value of the shares and the yield from the shares were disproportionate to the investment made by the companies ..... an element of gift for which he calculated the value of each on yield basis at rs 12 24 and accordingly the value of gift was ..... the levy of gift tax on the basis of valuation of shares on yield basis is not true as the entire levy was subject matter of .....

Lic of India Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD749(Mum.)

..... bonds guaranteed by government of india or respective states with respect to their maturity and yield therein according to him the whole character of bonds were applicable to government of ..... detail that this activity of financing the borrower is distinct from investing in securities where yield and capital appreciation is an important consideration this gets confirmed from the memorandum explaining .....

Life Insurance Corporation of Vs. Joint Commissioner of Interest

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... bonds guaranteed by government of india or respective states with respect to their maturity and yield therein according to him the whole character of bonus were applicable to government of ..... detail that this activity of financing the borrower is distinct from investing in securities where yield and capital appreciation is an important consideration this gets confirmed from the memorandum explaining .....