Bank interest 72.00
Gross Total income 77,477.50
Income Rounded off 77,480.00
Income Tax Due on Rs. 77480/ 4,496.00
Less: Deduction ... appellant for the relevant period
as Rs.77,480/ (rounded off) and tax deduction of Rs.4,496/,
yet proceeded to hold that
process, and included, increase of marks of some of the candidates; rounding off of marks in the descriptive paper and in the objective paper; signatures ... perusal of the sheet, we find that there has been consistent rounding off marks, conspicuous missing signatures of evaluator and checker. The preliminary report during
said extent. That comes to 517 sq.ft. as rounded off.
23. The contention of learned Counsel for the landlord is that the Appellant Authority ... constructed : Rs. 28,750
Cost of construction Rs. 79,457.55 Rounded off to : Rs. 79,458
_________________
Total
paid up equity shares to the extent of Rs. 7.21 crores (rounded off). The main object of the company is to carry on business ... secured creditors with a total debt of Rs. 90.78 crores (rounded off) unanimously approved the scheme of arrangement. So also, the unsecured creditors with
person having completed the qualifying
service of ten years. The rounding off may not be
possible even if there was to be shortfall ... under:-
.
"(1) Final amount of service gratuity to be
rounded off to the next higher rupee- With a view
to simplifying the procedure
question was now the figure had to be rounded off for filling up the 7 seats. The learned Judge explained that the proper method would ... figure has to be rounded of. If the figure is more
than half the same has to be rounded off as 1 while
calculation at the rate provided in the sub-section shall be rounded off to the nearest new coin. The method of rounding off provided ... round off the amount to the nearest new coin or where the new coin above and the new coin below are equally near
books of account of the concerned firm, the respective entries are rounded off by indicating PB for Punjab Tyres and PL for Paul Tyres. These ... items which are rounded off in the loose sheets represented the credit sales. The items which remained to be rounded off really represented the cash
rules framed
thereunder have been shown to us, which permit rounding-
off of eligibility criteria prescribed for the qualifying
examination for admission ... erred in
holding that the learned Single Judge was right in
rounding-off of 54.71% to 55% so as to make Respondent
1 eligible
fraction of a
rupee, not bothering to follow the practice of rounding off. Awards in at least two
of the cases from which the appeals ... accounting, it is desirable that the amount of award is rounded off to the nearest
(if not next) thousands of rupees.
71. Subject
