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gratuity-Treatment of interest on capital
reserve attributable to revaluation of assets-Principles for
determining allowance for direct taxes that ... capital reserve
was artificially arrived at by a mere revaluation of the
company's fixed assets as on April
Supreme Court of India
demand by an examinee an
inspection, verification and revaluation of answer books-
Constitutional validity of Regulation ... candidate are in tact.
Clause (1) also speaks of revaluation and prohibits
revaluation of the answer books or supplements. Clause
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pursue her
studies, in the expectation that the revaluation of her marks for which
she had applied, was readily acceded ... vindicate her request and the Principal's permission. The revaluation
has to be done under the binding provisions in force
Kerala High Court
this moderation and
as a result of
369
revaluation of one answer book of one candidate, a second
list ... written test, both before and after the
moderation/revaluation, are annexed hereto and
marked as 'annexure 'B' and 'C', respectively
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shown as "difference on
revaluation of the estates, gardens and house properties" on
the dissolution of the firm ... wrote to the assessee that the
revaluation difference of Rs.1,58,057 should have been
brought
Supreme Court of India
assessment year 2000-01, fixed assets were revalued
resulting in increase in the net book value of such assets ... which was credited to the revaluation
2
reserve. Consequently, the balance sheet for the preceding
assessment year, resulted in enhancement
Supreme Court of India
assets
had been revalued during the year ending on March 31, 1950 when ... compelling reason for any deduction. When the
company revalued its fixed assets in 1950 at a figure exceeding the
book
Calcutta High Court
firm, the closing
stock was not required to be revalued at the market value. The Tribunal
found that the firm ... does not arise and there was no necessity
for revaluing the closing stock. According to the Tribunal, there
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glaring
or demonstrably unconscionable as seen in the first
revaluation. [390 D]
JUDGMENT:
CIVIL APPELLATE JURISDICTION: Special leave Petition
(Civil ... containing the marks awarded in the original
examination, the first revaluation and the second
revaluation. The attempt of the learned
Supreme Court of India
Supreme Court--Propriety.
HEADNOTE:
The assessee-company made a revaluation of its assets,
namely, land, buildings, plant and machinery ... normal depreciation of the fixed assets from
the date of revaluation of the assets to the
valuation dates was justified
Supreme Court of India
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