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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 1999 Page 10 of about 188 results (0.100 seconds)

Feb 12 1999 (SC)

Punjab State Electricity Board and ors. Vs. Shri Jasbir Singh

Court : Supreme Court of India

Decided on : Feb-12-1999

Reported in : AIR1999SC979; [1999(82)FLR691]; JT1999(1)SC491; 1999(1)SCALE461; (1999)2SCC551; [1999]1SCR631; 2000(1)SLJ267(SC); 1999(1)LC653(SC)

ordera.s. anand, cji m. srinivasan and s.n. phukan, jj.1. leave granted.2. the respondent's son had problem of growth in his height which was, in medical terms, attributed to disease of pituitary glands. injection norditropin was prescribed for treatment. the claim of the respondent for reimbursement of the medical expenses incurred on purchase of the said injection to the tune of rs. 3,13,200/- was rejected by the appellant board. the respondent, thereupon, filed a writ petition seeking a direction for reimbursement of the said amount with interest in the high court. the writ petition was resisted primarily on the ground that the policy of the board was not to reimburse expenses on 'imported medicines'.3. the high court noticed that the drug in question was not available in india and that the same was an imported drug. the high court, however, allowed the writ petition observing that the respondent's son had a serious problem and that since the imported drug had been duly prescribed by the doctor at the post graduate institute of medical sciences, chandigarh the respondent was entitled to be reimbursed for the expenses incurred in purchasing the imported drug. the bench observed:in fact, instances are not lacking where people have gone abrade for treatment and the expenses have been paid by the state. surely, if a particular medicine is not available in india and has to be imported,' nobody can help. a poor patient has to import the medicine and take it. this is precisely .....

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Mar 10 1999 (SC)

Oberoi Hotel Pvt. Ltd. Vs. the Commissioner of Income Tax

Court : Supreme Court of India

Decided on : Mar-10-1999

Reported in : AIR1999SC1110; (1999)152CTR(SC)474; [1999]236ITR903(SC); JT1999(2)SC81; 1999(1)SCALE671; (1999)3SCC127; [1999]1SCR955

..... capital receipt, the tribunal confirmed the said finding, on reference to the high court, the high court arrived at a conclusion that it was a revenue receipt assessable to income-tax as business income for the assessment year 1979-80. hence, this appeal by special leave by the assessee.5. the question whether the receipt is capital or revenue is to be determined ..... for consideration. obviously therefore, it is a capital receipt and not a revenue receipt.7. learned counsel for the revenue relied upon the decision in the case of commissioner of income tax v. rai bahadur jairam valji and ors. : [1959]35itr148(sc) and submitted that assessee had the business of running the hotels in various countries and the amount which is received ..... ,500 by the assessee from the receiver or the hotel in the course of assessee's hotel operation business, is a capital receipt.2. the said question arose in the income-tax assessment of the assessee-company for the year ending on 30th june, 1978 corresponding to the assessment year 1979-80 in the background of the fact that the assessee-company ..... such sale as may then be made by the receiver, terminate and cease to have any force and effect;(d) that the operator shall do execute and deliver all such acts, deeds, documents and instruments as may be necessary or reasonably required by the receiver for the purpose of giving effect to the provisions of this clause.10. for the consideration .....

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Aug 11 1999 (SC)

Jalalsab Shaikh Vs. State of Goa

Court : Supreme Court of India

Decided on : Aug-11-1999

Reported in : 1999(2)ALT(Cri)336; 2000CriLJ762; JT1999(6)SC177; 1999(5)SCALE62; (1999)6SCC410; 1999(2)LC1384(SC)

ordernanavati, j.1. the appellant has been convicted for the offence punishable under section 302 i.p.c., by the court of sessions judge, south goa, margao. his conviction has been confirmed by the high court. what has been held against him is that during the night between 26th and 27th december, 1995, he killed his wife with a pick axe.2. the trial court recorded his conviction on the basis of circumstantial evidence and the high court after reappreciating the evidence has confirmed it. the trial court had also relied upon the evidence of eye-witness p.w.-6, ismail, son of the appellant, who was then eight years old. but the high court did not think it fit to rely on his evidence as he had not stated before the police that he had seen his father killing his mother.3. the evidence of p.w.-2, ganesh karma and p.w.-8 sunita, does not suffer from any infirmity and establishes that the appellant, his wife and child p.w.-6 ismail were residing in the room belonging to p.w.-2 ganesh karma since about 12 days before the date of the incident. the evidence further establishes that it was reported to p.w.-2 ganesh karmar that the appellant was consuming alcohol, assaulting his wife and creating nuisance almost every day. it was for that reason that p.w.-2 ganesh karma had met the appellant on 26-12-95 in the morning and told him not to consume alcohol and create nuisance there otherwise he will have to vacate the room. his further evidence is that on that very day at about 2.00 p.m. .....

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Aug 11 1999 (SC)

Brij Mohan Shori Vs. the Commr. of Police and ors.

Court : Supreme Court of India

Decided on : Aug-11-1999

Reported in : AIR2000SC3628b; JT1999(10)SC351

order1.the learned counsel for the petitioner states that as the petitioner has now been released on bail, the petitioner would not like to pursue this habeas corpus petition any longer and reserves his right to file a complaint for wrongful restraint and confinement and also to claim damages for wrongful confinement. the writ petition is, therefore, dismissed as withdrawn.

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Mar 10 1999 (SC)

K. S. Subbiah Pillai Vs. Commissioner of Income Tax

Court : Supreme Court of India

Decided on : Mar-10-1999

Reported in : (1999)152CTR(SC)428

..... proceedings out of which these appeals arise but the madras high court dissented therefrom. it dilated at length on hindu law but, with great respect, missed the point that the income tax appellate tribunal is the final fact-finding authority and, as it has itself noticed in the judgment under challenge, the tribunal had held that the remuneration and commission received by ..... on account of his personal qualifications and exertions and not on account of the investment of the family funds in the company and, therefore, could not be treated as the income of the hindu undivided family.4. the high court, having analysed the law, rightly concluded that the broad principle that emerged was whether the remuneration received by the coparcener was ..... him on account of his personal qualifications and exertions and not on account of the investment of the family funds and, therefore, should have held that the income could not be treated as the income of the hindu undivided family .6. in the result, the appeals are allowed. the judgment and order under appeal is set aside. the question is answered in ..... the business or whether it was compensation made for services rendered by the individual coparcener. if it was the former, it was the income of the hindu undivided family, but if it was the latter, then it was the income of the individual coparcener. applying this test, the high court held, 'there is absolutely no evidence to support the contention of the .....

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Apr 06 1999 (SC)

V.M. Chandra Vs. Union of India and ors.

Court : Supreme Court of India

Decided on : Apr-06-1999

Reported in : AIR1999SC1624; [1999(82)FLR288]; JT1999(2)SC594; (1999)IILLJ497SC; 1999(2)SCALE448; (1999)4SCC62

orders. rajendra babu, j.1. the appellant before us was initially engaged as a technical mate on a dally rate of rs. 6.70 with effect from august 23, 1976 and thereafter at the daily rate which varied from rs. 6.70 to rs. 15.40. form time to time her services were utilised as technical mate as the required qualification is a diploma passed or failed. she was continued in service and she was declared to have attained temporary status in 1981. when the appellant represented that she had not been conferred with temporary status in group 'c the chief engineer took the view that the appellant was not entitled to be employed in group 'c. thereafter an application was presented to the central administrative tribunal, ernakulam bench [hereinafter referred to as 'the tribunal'] seeking the relief of absorption in group 'c. the tribunal set aside the action of the chief engineer and remitted the matter to the concerned authorities. again the decision was rendered against the appellant and she approached the tribunal. on this occasion the tribunal directed the chairman of the railway board to examine this matter and give appropriate relief. the chairman of the railway board stated as under :there are no category of posts designated as technical mates on the railways....zonal railways have to power to introduce any new designation/category of posts. further, designation are meant to describe the incumbents of posts in regular scales. casual labourers who do not hold any post are not to .....

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Apr 16 1999 (SC)

Dalmia Cement Ltd., Rajasthan Vs. Commissioner of Income Tax, New Delh ...

Court : Supreme Court of India

Decided on : Apr-16-1999

Reported in : AIR1999SC2154; [1999]237ITR617(SC); JT1999(3)SC130; 1999(2)SCALE641; (1999)4SCC124; [1999]2SCR735

..... the judgment and order of the high court stand set aside along with the order of the tribunal as also that of the income-tax authorities.28. the respondent-tax authorities are directed to take steps in accordance with law, having due regard to the observations made herein before in this judgment. there ..... of the transferor and shall be included in his total income.section 63. 'transfer' and 'revocable transfer' defined- for the ..... payment and is therefore not deductible.13. in this context, reference to a bench decision of the calcutta high court in the case of commissioner of income-tax v. jhanzie tea association (1989) 178 itr 296 also seems to be apposite. s.c. sen, j. (as his lordship then was) in ..... company? and for the assessment year 1965-66 the question was: whether on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in holding that the profit arising from the working of the two cement factories situated in pakistan for the year 1 ..... income where there is no transfer of assets -all income arising to any person by virtue of a transfer whether revocable or not and whether effected before or after the commencement of this act shall, where there is no transfer of the assets from which the income arises, be chargeable to income-tax as the income .....

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Apr 16 1999 (SC)

State of Haryana and ors. Vs. S.K. Singhal

Court : Supreme Court of India

Decided on : Apr-16-1999

Reported in : AIR1999SC1829; [1999(82)FLR476]; JT1999(3)SC140; 1999(2)SCALE650; (1999)4SCC293; [1999]2SCR714; 1999(2)LC944(SC); (1999)3UPLBEC2246

..... of notice of 3 months. he did not report to duty right from 1,12.1990. earlier on 12.12.1989, a charge sheet was issued against him for certain acts of misconduct. on 26.12.1990 he filed a reply to the chargesheet. on 22.8.1992 another chargesheet was served for unauthorised absence and one more on 18.9 .....

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Aug 17 1999 (SC)

Commissioner of Income Tax Vs. Bharat Carbon and Ribbon Mfg Co. (P) Lt ...

Court : Supreme Court of India

Decided on : Aug-17-1999

Reported in : (1999)155CTR(SC)497

..... respect of liabilities which have accrued over the accounting period and to deduct such sums from profits.'the court after discussing various contentions finally held :'expenditure which is deductible for income-tax purpose is one which is towards a liability actually existing at the time, but the putting aside of money which may become expenditure on the happening of an event is ..... appeal. it was the case of the assessee-respondent company that company was manufacturing carbon paper which was not liable to excise duty till 28th feb., 1975. by the finance act of 1975, duty @ 10 per cent ad valorem was levied. on by items not otherwise specified therein which included carbon papers. on 29th oct., 1979, the collector of central excise ..... even as a debt by the assessee qualifies for deduction under the it act ?2. whether, on the facts and in the circumstances of the case, the tribunal was correct in law in holding that the principles laid down by the supreme court in ..... m.b. shah, j.the cit, delhi, sought reference of the following two questions by filing an application before delhi high court under s. 256(2) of the it act, 1961 (hereinafter referred to as 'the act) :'1. whether, on the facts and in the circumstances of the case, the tribunal was correct in law in confirming that a contingent liability which is not acknowledged .....

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Feb 02 1999 (SC)

M/S. Continental Chemicals Limited Vs. Sales Tax Officer and anr.

Court : Supreme Court of India

Decided on : Feb-02-1999

Reported in : AIR1999SC974; JT1999(1)SC339; 1999(1)SCALE281; (2000)9SCC484; [1999]1SCR340; [1999]112STC660(SC)

..... :date of starting production' and new unit shall have the meaning assigned to them in the explanation to section 4-a of the uttar pradesh sales tax act, 1948;8. there is no dispute that the appellant got permanent registration with the directorate of industries only on 11.9.1986 and became an industrial ..... . on december 6, 1986, the appellant applied for exemption under section 4-a of the u.p. sales tax act, 1948 (for short 'the act') for a period of six years from payment of sales tax under the notification dated 26.12.1985 stating that the date of first sale was 5.3.1986.3. the ..... or the textile commissioner or the director, sugar or the director-general of technical development or the government of india; and (a) registered under the factories act, 1948 or established after obtaining a term loan from the u.p. financial corporation or from a scheduled commercial bank, in the case of units with a ..... order1. the appellant commenced a manufacturing unit with manual labour without getting it registered under the factories act or before the directorate of industries. it got a sales tax registration certificate on 23.11.1985. earlier it had purchased raw material and started trial run pursuant to which the first sale ..... 2nd respondent issued a sales tax exemption certificate on 25.7.1989 for a period of four years from 1 .....

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