Yield - Judgment Search Results

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 .....

N.K. Proteins Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)83TTJ(Ahd.)904

..... even if sales quantity to triveni corporation and karnavati industries is excluded to calculate the yield the yield would be more than 100 per cent if alleged purchases are excluded in other ..... was consumed in manufacture of goods which is supported by corresponding sales the statement of yield obtained by the assessee were also given before the learned departmental authorities summary thereof has .....

Sasidhara Panicker Vs. Paul Daniel and ors.

Court: Kerala

Reported in: AIR2004Ker70

..... report showed that the coconut trees aged 5 have started yielding and therefore if the trees are completely destroyed whether it ..... coconut sapling planted on the day of destruction will start yielding therefore there is no justification for having a multiple of ..... the plaint itself the plaintiffs had stated that there were 20 yielding coconut trees and 4 coconut saplings but in the commissioner .....

Joint Cit Vs. Mustang Rice Mills (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)89TTJ(Ahd.)326

..... is no motive of suppression of profit or showing the lower yield the yield shown by the assessee at 91 49 per cent is most ..... appeals ought to have confirmed the entire addition based on the yield disclosed by the assessee themselves in assessment year 1992 93 the ..... clearly reveal that there cannot be any motive of understating the yield as the company had suffered heavy losses and they have also .....

Deputy Commissioner of Vs. United Vanaspati Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)88ITD313(Chd.)

..... of consumption of various items production of main item byproducts and yield of rest period and second period it is nobody s case ..... by the assessee without quoting in the order what was the yield or raw material consumption and production output ratio g p electricity ..... for the last three years are given in quantity not in yield ratio one cannot agree for this proposition due to the following .....

A. Jagannathan Padayachi Vs. Arulmighu Swaminathaswamy, Devasthanam Re ...

Court: Chennai

Reported in: (2003)2MLJ430

..... urge in this context that all the 571 coconut trees would not have yielded in one and the same fasli and that therefore the claim of ..... of which 571 trees have grown up and 151 trees have begun to yield hence the learned counsel for the respondent has argued in our opinion ..... earlier findings with reference to ex a 10 in respect of the yield per tree by way of lease amount we agree with the contention .....

The Dcit, Spl. Range Vs. United Vanaspati Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2005)275ITR124(Chd.)

..... not correctly disclosed the assessing officer was of the opinion that the yield of 8 86 shown by the assessee was lower as some ..... of consumption of various items production of main item by products and yield of rest period and second period it is nobody s case ..... figures for the last three years are given in quantity no in yield ratio one cannot agree for this proposition due to the following reasons .....

American Ins. Assn. Vs. Garamendi

Court: US Supreme Court

..... exercise of state power that touches on foreign relations must yield to the national government s policy or that generally there ..... exercise of state power that touches on foreign relations must yield to the national government s policy given the concern for ..... of unpaid holocaust era policies that nonbinding directive had not yielded significant compliance at the time this case reached the court .....

Appropriate Authority Vs. Lytton Hotel (P) Ltd.

Court: Kolkata

Reported in: [2003]130TAXMAN524(Cal)

..... an eminent need of money or ground that the property does not yield sufficient income while the sale would fetch much higher income 16 having ..... to an ordinary purchaser who has to put up with the tenancies yielding only rs 36 000 per annum whereas rs 75 lakhs would fetch ..... over than rs 36 000 per month namely almost 12 times the yield therefore in our view it seems that the valuation has not been .....

D.S. Lakshmaiah and anr. Vs. L. Balasubramanyam and anr.

Court: Supreme Court of India

Reported in: AIR2003SC3800; 2003(3)BLJR2405; [2004(1)JCR19(SC)]; JT2003(7)SC493; (2004)136PLR658; RLW2004(1)SC31; 2003(7)SCALE1; (2003)10SCC310

..... has been led that the said joint hindu family property was yielding any income or that any nucleus was available with the aid ..... was no satisfactory evidence about the income which these lands were yielding at the material time under these circumstances noticing with approval the ..... the important thing to consider is the income which the nucleus yields 12 in baikuntha nath paramanik dead by his l rs heirs .....