Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Nov-09-1992
Reported in : (1993)44ITD540(Kol.)
..... in the assessee's own factory and through unifab engineers is given at page 123 of the assessee's compilation. a perusal of this comparative chart shows that the assessee had considerably gained by giving these works to unifab engineers on payment of labour charges thus avoiding the expenditure on factory ..... as follows while explaining the scope of the deduction allowable under section 10 (2) (iii) or section 10(2)(xv) and section 12(2) of the indian income-tax act, 1922 corresponding to section 36(l)(iv), section 37(1) and section 57(iv) of the income-tax act, 1961, respectively, at page 208 of the reports : proceeding ..... also held that if the ito was satisfied with the correctness of this working, on modification of the earlier assessment order for the assessment years 1983-84 and 1984-85 appropriately in line with the assessee's working, he would allow the further deduction under bonus for the assessment year 1985 ..... year to justify the disallowance made by the ito. we have looked into the order of the appellate tribunal for the earlier assessment year 1983-84 relied on by the learned departmental representative. we find that the tribunal had sent back the matter because the assessing officer had not ..... ito which is being objected to by the revenue in the present ground.31. the learned departmental representative argued that in the assessment year 1983-84, this issue has been restored by the tribunal to the file of the assessing officer with a direction that he should examine the .....Tag this Judgment!
Court : Kolkata
Decided on : Nov-17-1992
Reported in : (1994)2CALLT410(HC)
..... him in the event of his pay fixation in accordance with the method prescribed by the office memorandum dated the 5th april, 1991. the comparative chart prepared for showing the difference in the matter of pay fixation under the said two office memoranda has been annexed to the writ petition as ..... between the 1st august, 1982 and the 31st december, 1982 were first fitted in the pre-revised scale of executives and then fixed at the corresponding stage in the third revised scale of pay which came into effect from 1st august, 1982, though the third revised scales of pay was promulgated ..... republic and welfare state which we endeavour to set up and largely influenced by the fact that the old men who retired when emoluments were comparatively low and are exposed to vagaries of continuously rising prices, the falling value of the rupee consequent upon inflationary inputs, we are satisfied that ..... shown for such classification.16. we would now refer to the decision of the supreme court in d.s. nakara v. union of india, : (1983)illj104sc . the central government ameliorated the pensionary benefits of pensioners, the liberalised pension formula was however made applicable to employees retiring on or after the specified ..... a group of employees was enjoying one and the same pay scale and was also doing the similar or same work, it will be an act of arbitrariness, violating article 14, to split them into two groups thereby giving unequal benefits of pay to the two groups without being backed by .....Tag this Judgment!