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Judgment Search Results Home > Cases Phrase: income tax act Court: punjab and haryana Year: 2012 Page 4 of about 44 results (0.078 seconds)

Nov 19 2012 (HC)

No.143740509k Hav/Clk Surinder Singh Vs. Union of India and Others

Court : Punjab and Haryana

Decided on : Nov-19-2012

..... of contemporanea expisitio . as the authorities have understood the provisions of the statute as explained in the said circular. in this regard, reliance is placed on k.p.varghese versus income tax officer, ernakulam, air 198.supreme court 1922. it is well established rule of interpretation of statute by reference to the exposition it has received from contemporary authority. ofcourse, this rule ..... this charge sheet from february to april 2000. the petitioner has alleged that his trial was hopelessly time barred as per the provisions contained in section 122 of the army act. as per the petitioner, the authorities can not take advantage of the amended section 122, which not provides that limitation would run from the date of knowledge of offence ..... put to trial by summary court martial despite these infirmities in the pre-trial proceedings and was ultimately charged and punished for an offence under section 57 of the army act, which was time barred. the petitioner would also allege that during the trial proceedings he was not given proper and adequate opportunities to defend himself and was not allowed ..... petitioner, was done without any authority. the proceedings were initiated against the petitioner on a tentative charge sheet making allegations of an offence under section 57 (e) of the army act. this charge sheet was framed by commanding officer 103 a.d.regiment. as per the petitioner, this action was without jurisdiction. the petitioner would further alleges that the provisions of .....

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Nov 27 2012 (HC)

Mr. Anil Kumar Advocate for Vs. Anuj Sharma and ors.

Court : Punjab and Haryana

Decided on : Nov-27-2012

..... children of the deceased, tribunal came to the conclusion that accident had occurred due to rash and negligent driving by driver of the offending vehicle. on the basis of income tax return, it assessed income of the deceased as `1,34,650/-. it deducted 1/3rd of the amount therefrom as expenses for personal use of the deceased. since deceased was stated to ..... . claimants being not satisfied with the quantum of compensation have preferred the appeal before this court. i am not convinced with the arguments raised. tribunal assessed the income of deceased on the basis of income tax returns. thus, there is no fao no.6154 of 2011 -3- fao no.6703 of 2011 ground to interfere in appellate jurisdiction. the plea of the insurance ..... on the question of quantum of compensation. fao no.6154 of 2011 -2- fao no.6703 of 2011 learned counsel for the claimants has argued that the tribunal has assessed income of the deceased on the lower side. reliable evidence was produced before the tribunal to show that deceased was earning much higher amount. learned counsel appearing for the insurance company .....

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Dec 13 2012 (HC)

Mickey Sethi Vs. Sonia Sethi

Court : Punjab and Haryana

Decided on : Dec-13-2012

..... ' 2c/9, nit, faridabad. a business man in good industry in faridabad ought to be earning enough to support his wife on a maintenance of `8,000/- per month. the income tax statement ought not be taken as a final statement on the ability of the husband to pay. the nature of business and the place where it is run are surely ..... provided for `8,000/- as maintenance per month against the husband who is an income tax assessee. learned counsel states with passion that a person who draws a net income of `48,000/- cannot pay `8,000/- per month. an income tax assessee who has made a self assessment return of income `48,000/- or `54,000/- respectively in two successive years and who is involved .....

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Dec 11 2012 (HC)

Smt. Kuldeep Kaur Wife of Sh. Balwinder Singh and Another. Vs. Ranjit ...

Court : Punjab and Haryana

Decided on : Dec-11-2012

..... for enhancement of compensation for death of a bachelor where the parents were claimants. the younger of the claimants was mother aged 55 years.the deceased was an income tax assessee and the annual income was assessed at `1,04,000/-. the tribunal adopted a 50% deduction and applied a multiplier of 9. in terms of the judgment of the supreme court in .....

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Feb 10 2012 (HC)

Kanwarjit Singh Kang Vs. Opinder Kaur

Court : Punjab and Haryana

Decided on : Feb-10-2012

..... to pay to the petitioner the expenses of the proceeding, and monthly during the proceeding such sum as, having regard to the petitioner's own income and the income of the respondent, it may seem to the court to be reasonable. provided that the application for the payment of the expenses of the proceeding ..... holder? 2. if she is studying, then since when she is studying; place where she is residing and what is the tenure of the course; actual income she is deriving from all her sources; vehicle which she is maintaining and the relative with whom she is staying? 3. whether she has been residing ..... otherwise to the spouse, the unmarried daughter, child and old parents, who : i) has no independent income sufficient for her or his support and necessary expenses; and ii) who are unable to maintain themselves. section 24 of the act, 1955 reads as under :- 24. maintenance pendente-lite and expenses of proceedings - where in any proceedings ..... tax status. it was further asserted that the respondent has been claiming that he was no match for her. he denied the other allegations including the income. after hearing both the parties, the trial court awarded maintenance pendente-lite to the ..... an intention to end the matrimonial ties forever. she is earning a lot as she is working in a general store. she is tax payer and has social security cover of u.s.a. government but has not intentionally disclosed the same as well as her .....

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Feb 27 2012 (HC)

The Oriental Insurance Company and Another Vs. Narinder Singh and Anot ...

Court : Punjab and Haryana

Decided on : Feb-27-2012

..... the records of the case with their able assistance. fao no.2337 of 2009 9. this is an appeal for enhancement of compensation. the tribunal has taken the income of deceased as rs.3000/- per month. the age of the deceased has been taken as 46 years. so, the amount has to be calculated in accordance ..... spot. 4. the motor cycle was owned by respondent no.1 and was insured with respondent no.2. dalbir singh was of the age of 45 years having income of rs.3300/- per month from agriculture. he has claimed rs.5 lacs by way of compensation. 5. respondent no.1 was proceeded against ex-parte vide ..... repelled. 16. so far as the argument advanced by the learned counsel for the insurance company to the effect that application under section 163-a of the act at the instance of narinder kumar son of deceased dalbir singh is not maintainable inasmuch as he is not a 3rd party and he stepped into the shoes ..... per the said table, the amount payable to the claimants in case the age of deceased is between 45 to 50 years and had yearly income of rs.36,000/-. 1/3rd amount has to be deducted in respect of personal expenses, as per that table. the multiplier applied by the ..... narinder singh claimant filed claim petition 163-a of the motor vehicles act, 1988 ( in short the act) 3. narinder singh has filed this claim petition under section 163- a of the motor vehicles act, 1988 claiming compensation on the averments that on 29.08.2005 near tax barrier, lohgarh, his father dalbir singh was going on a motor cycle .....

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Dec 05 2012 (HC)

Present: Mr. Ashit Malik Advocate Vs. Shri Soran Dass and Others

Court : Punjab and Haryana

Decided on : Dec-05-2012

..... any increase in salary which was a sure prospect, i will therefore take the income, after the tax deducted at 15%, to secure 1,250 krones. however, he could move into a higher tax bracket in indian conditions and a mere tax deducted at source shall not be the proper guide for deductions. i will take ..... loss of earning capacity was 50% as per the wc act, the supreme court provided the loss to be 100%. here, the court was considering how a particular avocation of an individual could dictate special terms for ..... this is not always inviolable, courts have even provided for loss of earning capacity higher than the actual percentage of earning capacity shown in the wc act. in s.suresh versus oriental insurance company limited and another-(2010) 13 scc 77.where a lorry driver has lost his leg and the assessment of ..... how the disability impacts the earning skills. a privation of an organ shall secure an assessment of percentage of earning capacity and the provisions of the wc act are themselves a sure fao no.39 of 2009 (o&m) -3- guide since they had been drafted on the recommendations of the ilo at ..... job. 3. the cases of amputation where an assessment of disability is made, have reasonably good guidance through the provisions of the workmen's compensation act itself that sets out in schedule-i corresponding the loss of percentage of earning capacity. the disability is normally understood as a functional disability of a .....

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Dec 05 2012 (HC)

Present: Ms. Renu Bala Sharma Advocate Vs. Agam Natah Alias Munna and ...

Court : Punjab and Haryana

Decided on : Dec-05-2012

..... the fact that the salary of the deceased was shown to be ` 3,860/- but after compulsory deductions, he took home a net income of ` 2,600/-, which was taken as the income applied a deduction of 50% for a claim from widow and minot son and took the loss of dependency at ` 2,18,400/-. ..... there being no limitation would be applicable even in pending cases and not merely with reference to the accidents which had taken place subsequent to the amending act. so long as the state was impleaded as a party before the conclusion of the trial and the state itself had not offered to make the payment ..... , there was no liability to pay any tax. he was 44 years of age in government service and, therefore, he was entitled to a consideration for prospect of increase in salary in future as well. the ..... , a net salary after compulsory deductions which are in the nature of savings is not correct. the only deduction that is possible from the gross salary is a tax component of liability. (see: shyamwati sharma and others versus karam singh-(2010) 12 scc 378).he was drawing salary of ` 3,860/- and at that rate ..... the institution of the petition. there is no period of limitation for filing of petition under the motor vehicles act and the change in law came about under the amendment act 54/94 to the motor vehicles act. it has been held by the supreme court in dhannalal versus d.p.vijayvargiya and others-(1996) 4 .....

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Dec 13 2012 (HC)

Present: Mr. Gopal Mittal Advocate Vs. Rajinder Kaur Pal and Others

Court : Punjab and Haryana

Decided on : Dec-13-2012

..... years of age in the manner contemplated by the supreme court in sarla verma and others versus delhi transport corporation and another-2009 acj 129.and take the income to be ` 17,400/-, make a deduction of 1/3rd for personal expenses when the claimants were wife, mother and 4 children. i will take the ..... also, directed the counsel for the insurance company to produce the copy of the policy and i see that the policy had been issued only under the act of 1939 where a restriction of liability for the insurer is to the extent of ` 1,50,000/-. in so far as the award impugned cast ..... contending, inter alia, that the liability as determined would have to be restricted only to ` 1,50,000/- since the policy was issued under the motor vehicles act of 1939 and the statutory limitation of liability was only ` 1,50,000/- for a 3rd party claim against the insurer of the truck. i had, at ..... `13,050/-, but this will still be reduced by 10% considering the fact that the average income taken after making a provision for future increase would fall within the taxable limits and the income contributed to the family less tax deducted at 10% would be `11,745/-. if a multiplier of 15 were to be adopted ..... after annualizing the income, the loss of dependence will be ` 21,14,100/-. i would also provide for .....

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Dec 07 2012 (HC)

Hardeep Kaur Aged About 26 Years Widow of Bhag Singh and Vs. Parminder ...

Court : Punjab and Haryana

Decided on : Dec-07-2012

..... counsel appearing on behalf of the appellants states that ms pay and class pay were benefits obtaining to every army personnel and the tribunal ought to provide for the entire income as the basis. referring to the decision of the supreme court in sarla verma v. delhi transport corporation (2009).scc 121.the counsel would argue that the provision for increase ..... .2008. the total amount of compensation is tabulated as under: - heads of claim tribunal high court sr.not amount (`) amount (`) 1 incom 15000. 2 add, % of increase 30% 40 % 50 % / 50% 3 deduction 1/3rd 1/3rd 4 multiplicand (less tax) 12750x12 5 multiplie 17. 6 loss of dependence 1440000 2601000 7 loss of consortiu 10000. 8 loss to estat 5000. 9 ..... pay and classified pay known as class pay. the court took these components as personal to a particular employee and took, therefore, the income as `10,000/- per month. it provided for 40% increase as prospect of future income but, however, applied it for differential amounts and after making a deduction of 1/3rd, applied a multiplier of 15 to provide for ..... that lends primacy to certitude in the manner of ascertainment of compensation. i, therefore, rework the compensation taking the income as `15,000/- per month, make a provision of 50% increase being the prospect of future increase in salary, deduct 15% towards tax and make a further deduction of 1/3rd for personal consumption. multiplier of 17 has to be applied instead .....

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