Commissioner Of Income-Tax vs Holman Climax Manufacturing Ltd. on 5 February, 1991
that, for the assessment year under consideration, the assessee-company had allocable surplus of Rs. 3,35,766 within the meaning of the Payment
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101 - 110 of 237 (1.53 seconds)Vipulbhai M. Chaudhary vs Gujarat Coop. Milk Markt. Fed. Ltd & Ors on 19 February, 2015
capital subscribed as a condition of membership. Members
allocate surpluses for any or all of the following purposes: developing
their co-operative, possibly by setting
State Of Tamil Nadurepresented By ... vs K.Sabanayagam & Anr. Etc on 25 November, 1997
rupees, whichever is higher,
whether or not the employer has any allocable surplus in the
accounting year'. Section 32 of the Act gives classes
Scindia Steam Navigation Co. Ltd. vs Scindia Employees Union And Others on 21 September, 1982
rupees, whichever is higher, whether or not the employer has any allocable surplus in the accounting year and this provision was to operate notwithstanding anything ... provided for in the Act. The Act contemplated the concept of allocable surplus, but if the parties intended to adopt some other formula
India Carbon Ltd. vs Commissioner Of Income-Tax on 4 April, 1989
explained in the Act ( Section 4 ). Two expressions--available surplus and allocable surplus--are elucidated ( section 5 ). What sums are to be deducted from gross ... Register "B" shows set-on and set-off of allocable surplus and amounts payable as bonus and amounts carried forward
Pappu And Anr. vs Raja Tile And Match Works on 25 February, 1988
directs where in any accounting year the allocable surplus exceeds the amount of minimum bonus payable to the employees under Section 10 , the employer shall
Petroleum Employees Union vs Industrial Court Maharashtra And Anr. on 14 February, 1980
employers to pay bonus to their employees out of the allocable surplus, understood in common parlance, as a profit based bonus. This section merely seeks
Commissioner Of Income-Tax vs Kerala Agro Industries Corporation on 4 December, 1989
Income-tax Officer found that the assessee had no allocable surplus for the accounting period and that, as per the provisions of the Payment
Reliance International Corporation ... vs Income-Tax Officer on 31 October, 1985
from the point of view of its inclusion in the allocable surplus
Toyota Industries Engine India Private ... vs Dcit, Bangalore on 21 March, 2022
obtained
a certificate from the Chartered Accountant that computation of allocable
surplus is as per the provisions of payment of Bonus Act, 1965 . The said