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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 2012 Page 4 of about 80 results (0.182 seconds)

Mar 02 2012 (FN)

New Balance Athletic Shoe Inc Vs. Abdullah Mohamed Dajee No. and Other ...

Court : South Africa Supreme Court of Appeal

Decided on : Mar-02-2012

..... to this court, and rejected, in victorias secret. there nicholas aja said that to accede to the invitation would pre-empt s 35 of the present trade marks act, which had not yet come into existence, and his observation naturally carries even more weight now that the section does exist. [32] but in any event i ..... registered the court may rectify the register on the ground that the mark is wrongly entered on the register.? in the appeal in the seven up case loc cit latham cj said at 215-6: the use of the trade mark elsewhere than in australia is not in itself a relevant matter, nor is registration of ..... of the goods of the foreign trader in australia. it is not then a mark which another trader is entitled to apply to register under the trade marks act because it is not his property but the property of the foreign trader. the registrar is entitled to refuse to register the mark for such goods. if ..... the effect of these cases is that in the absence of fraud it is not unlawful for a trader to become the registered proprietor under the trade marks act of a mark which has been used, however extensively, by another trader as a mark for similar goods in a foreign country, provided the foreign mark has ..... to the registrar for the removal from the register of new balance incs trade marks, relying for his application on s 27(1)(b) of the trade marks act 194 of 1993, which allows for such removal at the instance of an interested party on the grounds of non-use. [7] apart from opposing that application .....

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Mar 28 2012 (SC)

Zunaid Enterprises and ors. Vs. State of M.P.and ors.

Court : Supreme Court of India

Decided on : Mar-28-2012

..... conditions of the purchaser's agreement. the purchaser's agreement clearly stipulates that whenever the applicants purchase the tendu leaves, bamboo etc., they are obliged to deposit the taxes, including income tax, other taxes also to the federation. in that view of the matter, the request made in para 4 of the application cannot be granted and, accordingly, it is rejected. ..... order of injunction restraining the madhya pradesh state minor forest product (trading & development) co-operative federation limited ('the federation' for short) from recovering the tax payable under the madhya pradesh commercial taxes act/vat act pursuant to condition no.8 of the purchaser's agreement (condition 7 to tender notice).2. in para 6 of the application, the applicants request this ..... four months from the filing of the appeals/revisions.5. a request is also made by shri ravindra srivastava, learned senior counsel that the assessing authorities under the vat act may be directed to complete the assessments, wherever it is not done by the assessing authorities as expeditiously as possible. in our view, even this request appears to ..... court to permit the applicants to file appeals wherever assessments are completed by the assessing authority either under the provisions of the m.p. commercial taxes act/vat act or the central sales tax act, 1956 within a month's time from today. further, if such appeals are filed within the time granted, a direction be issued to the appellate authorities .....

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Mar 28 2012 (SC)

Zunaid Enterprises and ors. Vs. State of Chhattisgarh and ors.

Court : Supreme Court of India

Decided on : Mar-28-2012

..... terms and conditions of the purchaser's agreement.3. the purchaser's agreement clearly stipulates that whenever the applicants purchase the tendu leaves, they are obliged to deposit the taxes, including income tax, other taxes also to the federation. in that view of the matter, the request made in para 4 of the application cannot be granted and, accordingly, it is rejected. insofar ..... rate within four months from the filing of the appeals/revisions.6. a request is also made by shri ravindra srivastava, learned senior counsel that the 3assessing authorities under the vat act may be directed to complete the assessments, wherever it is not done by the assessing authorities as expeditiously as possible. in our view, even this request appears to be ..... and 6 of the application. in para 4 of the application, the applicants request this court to pass an order of injunction restraining the federation from recovering the tax payable under the vat act pursuant to condition no.8 of the purchaser's agreement (condition 7 to tender notice). in para 6 of the application, the applicants request this court to permit ..... the applicants to file appeals wherever assessments are completed by the assessing authority either under the provisions of the vat act or the central sales tax act, 1956 within a month's time from today.2. further, if such appeals are filed within the time granted, a direction be issued to the appellate authorities .....

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May 10 2012 (SC)

Mrudul M Damle and anr Vs. C.B.i.,new Delhi.

Court : Supreme Court of India

Decided on : May-10-2012

..... is that the petitioner no.2-milind purushottam damle while posted as assistant commissioner, central excise, customs and service tax at new delhi, has amassed assets disproportionate to the known sources of his income in his name and in the name of his family during the period 1.4.2000 to 2.2.2005 ..... criminal case no.45 of 2008 for offences punishable under sections 13(1)(e) and 13(2) of the prevention of corruption act, 1988 read with section 109 ipc. the said case was registered on 14th july, 2005 against the petitioner-husband on the basis of recovery of ..... by the prosecution.2. petitioners are husband and wife. while petitioner no.2-husband is currently posted as assistant commissioner, central excise, customs and service tax at vapi, gujarat, petitioner no.1-wife is practicing as a chartered accountant in the state of maharashtra. both the petitioners are facing prosecution in ..... wife was accused of abetment of the said offence punishable under sections 13(1)(e) and 13(2) of the prevention of corruption act, 1988 read with section 109 ipc.the charge-sheet in question was initially filed before the special judge, cbi cases, patiala house, ..... . upon completion of the investigation a charge-sheet was filed against the couple in which the prosecution charged the husband with the commission of offences punishable under sections 13(1)(e) and 13(2) of the prevention of corruption act .....

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Apr 25 2012 (FN)

United States Vs. Home Concrete and Supply, Llc

Court : US Supreme Court

Decided on : Apr-25-2012

..... 2000 edition of the u. s. code. title 26 u. s. c. 275 (1940 ed.) period of limitation upon assessment and collection. .??????.??????.??????.??????. (a) general rule. the amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such ..... of the internal revenue code of 1939. it provided for a longer period of limitations if the government assessed income taxes against a taxpayer who had omit[ted] from gross income an amount . . . in excess of 25 per centum of the amount of gross income stated in the return. there was disagreement in the courts about the meaning of this provision in the statute ..... we reproduce the applicable sections of the two relevant versions of the u. s. code below. section 6501 was amended and reorganized in 2010. see hiring incentives to restore employment act, 513, 124stat. 111. but the parties agree that the amendments do not affect this case. we therefore have referred to, and reproduce here, the section as it appears in the ..... . v. commissioner, 357 u. s. 28 (1958) . in colony there was no need to decide whether the meaning of the provision changed when congress reen-acted it as part of the 1954 revision of the tax code. although the main text of the statute remained the same, congress added new provisions leading to the permissible conclusion that it would have a different .....

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May 16 2012 (FN)

Humphreys (FC) Vs. Commissioners for Her Majesty's Revenue and Customs

Court : UK Supreme Court

Decided on : May-16-2012

..... 1 fcr 630. child tax credit 4. ctc and working tax credit were introduced by the tax credits act 2002 (tca). ctc replaced the separate systems for taking account of children's needs in the tax and benefits systems. previously, people in work (or otherwise liable to pay income tax) might claim the children's tax credit to set off against their income. this was administered by ..... the tax authorities. people out of ..... work (or otherwise claiming means-tested benefits) might claim additions to their income ..... periodical payments orders for the benefit of children were removed with the introduction of the child support scheme: see child support act 1991, s 8(3). splitting used to be possible under the fore-runner to income support and under the child tax allowance scheme, so it can be done. and in fact it is now possible to share child .....

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Nov 08 2012 (FN)

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Decided on : Nov-08-2012

..... by or on behalf of the municipality; and (b) if authorised by national legislation, other taxes, levies and duties appropriate to local government or to the category of local government into which that municipality falls, but no municipality may impose income tax, value-added tax, general sales tax or customs duty. (2) the power of a municipality to impose rates on property, surcharges ..... on fees for services provided by or on behalf of the municipality, or other taxes, levies or duties (b) may be regulated by national legislation. [8] the relevant national legislation is the systems act, the finance act and the rates act. the three acts ..... . it should also be considered that this may be a politically more acceptable method as these businesses also have means to claim these costs from company tax. it does not affect the domestic income of residents, although certain businesses have claimed that the current increases already caused small businesses to close down. this would have a detrimental impact on the ..... when an annual budget is tabled it must be accompanied, inter alia, by draft resolutions approving the budget and imposing any municipal tax (that is, rates) and setting any municipal tariffs (s 17(3)). the rates act provides that the levying of rates must form part of the municipalitys annual budget process set out in chapter 4 of the finance .....

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Feb 21 2012 (FN)

Kawashima Vs. Holder

Court : US Supreme Court

Decided on : Feb-21-2012

..... . scharton, 285 u. s. 518 (1932) , gave congress good reason to doubt that a conviction under 7201 satisfies that condition. in scharton, the defendant was indicted for attempting to evade income taxes by falsely understating his taxable income. the question before the court was whether the crime was subject to the 3-year statute of limitations generally applicable to ..... is not so. rare, indeed; imaginary would be an apt char- acterization. the government conceded that, to its knowledge, there have been no actual instances of indictments for tax evasion unaccompanied by any act of fraud or deceit. tr. of oral arg. 30 31. the canon that statutes should be interpreted to avoid su- perfluity cannot be skirted as easily as the ..... to offenses that involv[e] fraud or deceit meaning offenses with elements that necessarily entail fraudulent or deceitful conduct. when subparagraph (m) was enacted, the term deceit meant a the act or process of deceiving (as by falsification, concealment, or cheating). webster s third new international dictionary 584 (1993). mr. kawashima s conviction under 7206(1) establishes that he knowingly and ..... u. s. c. 1227(a)(2)(a)(iii) ( any alien who is convicted of an aggravated felony at any time after admission is deportable ). [ 2 ] in the immigration and nationality act, congress listed categories of offenses that qualify as aggravated felonies for the purpose of deportation. see 1101(a)(43). here, the government charged the kawashimas with be- ing deportable for .....

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Apr 04 2012 (SC)

Amrit Bhanu Shali and ors. Vs. National Insurance Co. Ltd. and ors.

Court : Supreme Court of India

Decided on : Apr-04-2012

Reported in : AIR2012SCW3901; 2012(6)SCJ59; 2012(6)ALD2(SC); 2012ACJ2002(SC)

..... sale handset mobile and also took tuitions and used to earn rs. 10,000/- per month. the deceased-ritesh bhanu shali also used to file income tax returns. the income tax returns filed by his son-ritesh was produced in the court as exhibit p-10 and the photocopies of which is exhibit.p-10-c. no ..... of 17 and brining it down to the multiplier of 13.19. the appellants produced income tax returns of deceased-ritesh bhanu shali for the years 2002 to 2008 which have been marked as ext.p-10-c. the income tax return for the year 2007-2008 filed on 12.03.2008 at raipur, four months ..... the parent(s) and siblings is likely to be cut drastically. further, subject to evidence to the contrary, the father is likely to have his own income and will not be considered as a dependant and the mother alone will be considered as a dependant. in the absence of evidence to the contrary, ..... delhi transport corporation and another, reported in (2009) 6 scc 121, but the learned tribunal has applied the multiplier of 17. therefore, without changing the annual income and other amounts as awarded by the tribunal on other heads, in our opinion, the multiplier of 13 would be appropriate in the instant case. thus the compensation ..... to be the dependent on the deceased they filed motor accident claim case no.80/2008 before the tribunal u/s 166 of the motor vehicles act, 1988 (for short, 'the act') for award of compensation to the tune of rs.25,50,000/-.5. the non-applicants, owner of the car, driver and national insurance .....

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Nov 22 2012 (SC)

Shree Om Enterprises Pvt. Ltd. Vs. Bses Rajdhani Power Ltd.

Court : Supreme Court of India

Decided on : Nov-22-2012

..... also drawn the attention of the court to the balance-sheet and profit & loss account of the plaintiff company enclosed in the income-tax return for the year ending 31st march, 1992 to show that no where in the said documents there is any mention of pvc conduit pipes which fact would have, in ..... is also holding/held a license from the municipal corporation of delhi for running the unit of printing press and has been registered under the press and registration of books act, 1867 and with the registrar of newspapers for india. the plaintiff also claims to have been allotted a code no. by the reserve bank of india for the purposes of ..... pipes. the said certificate only entitled the plaintiff to claim exemption from sales tax on such purchases and by no means could be understood to be proof of the fact that the plaintiff was actually manufacturing pvc pipes in its premises. learned counsel has ..... identity and status of the person who was present on behalf of the plaintiff at the time of inspection. learned counsel, by referring to the certificate issued by the sales tax department (exh.d-1), has submitted that in terms of the said certificate the plaintiff was entitled to purchase raw materials for the purpose of manufacture of, inter-alia, pvc .....

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