Yield - Judgment Search Results

Uttam Lime Traders Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (2002)82ITD57Jab

..... argument is that ao while completing the assessment had looked into the yield of lime as low in comparison to other traders of the same ..... the contention is that same reasoning is applicable here as rate of yield had been increased by the ao and handsome amount had been added ..... results as he after considering comparable cases had applied the rate of yield of lime at 55 per cent as against 50 per cent .....

The Special Land Acquisition Officer Vs. Basappa

Court: Karnataka

Reported in: ILR2002KAR3638; 2002(5)KarLJ211

..... on the assumption that the landowners were cultivating two crops the yield wherefrom was comparable he argued that whenever two crops are ..... ignoring the said principle in determining the compensation as though the yield from both the crops was the same in support he ..... source of irrigation is adequate and certain the difference between the yield of the first and the second crop would become negligible .....

State of Orissa Vs. Kapila Sabar and anr.

Court: Orissa

Reported in: 2002(II)OLR565

..... cannot raise any valid dispute or objection regarding annual agricultural yield value thereof and the number of trees standing on the ..... value in accordance with the method of capitalising the agricultural yields miss ghose has pointed out that a division bench of ..... agriculture irrigation facility etc generally speaking a multiplier for agricultural yield should not be less than 10 and more than 16 .....

Gisbrecht Vs. Barnhart

Court: US Supreme Court

..... no limits on contingent fee agreements drawn by counsel and signed by benefits claimants arrangements yielding exorbitant fees reserved for lawyers one third to one half of the accrued benefits ..... calls for court review of such arrangements as an independent check to assure that they yield reasonable results in particular cases 15 congress has provided one boundary line agreements are unenforceable .....

Smt. Sudhadevi Modi Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)84ITD604(Mum.)

..... to earn agricultural income variation between the expectation of yield and the actual yield 27 the observations made by the assessing officer at ..... officer had stated that the assessee had shown abnormally high yield of soyabean in order to boost the sales figure and ..... thus attributed a motive to the appellants for recording very high yield of soyabean he noted that the inputs were ordinary the .....

Bharatiya Janata Party Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD89(Delhi)

..... remains the same therefore the capital remains the capital and the yield therefrom has to be treated as revenue receipt whether it is ..... president that the interest which accrued to the investor was the yield on the capital invested and the same had not been treated ..... was the further observation that capital remained the capital and the yield therefrom was to be treated as a revenue receipt whether drawn .....

Dominic Dias Margaao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Panji

Reported in: (2003)87ITD1Panji

..... soil water sources price for the agricultural produce and the yield that can be obtained from the soil agricultural products however ..... made by the valuer is based on the potentiality possible agricultural yield the comparable cases and is verifiable more or less correctly ..... many such agricultural plots and land in south goa have yielded to non agricultural use on account of demand for construction .....

S. Shankaranarayana Kedlaya Vs. State of Karnataka and anr.

Court: Karnataka

Reported in: ILR2002KAR4716; 2003(3)KarLJ201

..... in india and one is endemic in ceylon a concinna thw a catechu yields the areca or betel nut the seeds of a concinna a nagensis ..... in november from carefully selected trees about 25 30 years old each tree yield 2 3 hunches a year containing 200 250 fruits weighing 3 2 ..... respectively in 1997 98 as a whole the trend for area production and yield of arecanut since 1994 95 upto 1998 99 reveals that all of .....

Cwt Vs. Chandrakala Kasturbhai

Court: Gujarat

Reported in: [2002]125TAXMAN170(Guj)

..... mayabhai p ltd held by the assessee on the basis of yield method the tribunal noted that the commissioner appeals in his order ..... value the shares of the said company on the basis of yield method the tribunal also noted that the commissioner appeals had further ..... directions of the tribunal and value the shares on the basis of yield method the tribunal found that point in controversy was covered by .....

B. Nagi Reddi Vs. Cit

Court: Chennai

Reported in: (2002)177CTR(Mad)129

..... land which may be or have been an agricultural land yielding some agricultural income the nexus as claimed by the assessee ..... reach the pedestal meant for the agricultural income and would yield absurd results such interpretation is therefore not permissible 11 the ..... of the land was used for the agricultural operations also yielding agricultural income while holding that income as business income the .....