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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 2012 Page 5 of about 80 results (0.129 seconds)

Jul 06 2012 (SC)

Ms. Mayawati Vs. Union of India and ors.

Court : Supreme Court of India

Decided on : Jul-06-2012

..... form of gift or otherwise are genuine and legal covering from 1995 to 2004. it is further pointed out that all orders passed by the income tax authorities have been brought on record and all of them attained finality and no further appeal is pending against them and all the assessments were ..... & ors., (2010) 3 scc 571. after considering various constitutional provisions relating to the state and the union as well as section 6 of the dspe act, the bench has concluded thus: "69. in the final analysis, our answer to the question referred is that a direction by the high court, in ..... article 226 of the constitution of india cannot direct the central bureau of investigation (cbi), an establishment created under the delhi special police establishment act, 1946 to investigate a cognizable offence which is alleged to have taken place in a state without the consent of the state government under section ..... fir was lodged and investigation was conducted without obtaining consent of the state government which is in flagrant violation of section 6 of the dspe act. in the absence of the consent of the state government, the whole exercise of the cbi about lodging of fir and investigating into the assets ..... project. hence, it was incumbent upon the cbi to comply with the provisions of section 6 of the delhi special police establishment act, 1946 (in short "dspe act') which makes it obligatory to obtain the consent of the government of the concerned state to confer jurisdiction on the cbi to investigate .....

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Feb 02 2012 (SC)

Center for Pil and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Decided on : Feb-02-2012

..... to the loan agreement executed by the private companies and if so, why and with whose permission they did so. (v) the directorate of enforcement/agencies concerned of the income tax department shall continue their investigation without any hindrance or interference by anyone. (vi) both the agencies i.e. cbi and the directorate of enforcement shall share information with ..... to the delhi special police establishment for the purpose of discharging the responsibility entrusted to it under sub-section (1) of section 4 of the delhi special police establishment act, 1946 (25 of 1946): provided that while exercising the powers of superintendence under clause (a) or giving directions under this clause, the commission shall not exercise powers ..... to vigilance, policy making and administration including police administration; or (b) who have held office or are holding office in a corporation established by or under any central act or a government company owned or controlled by the central government and persons who have expertise and experience in finance including insurance and banking, law, vigilance and investigations: provided ..... /99-avd iii, dated the 4th april, 1999 as amended vide resolution of even number, dated the 13th august, 2002 shall be deemed to be the commission constituted under this act. (2) the commission shall consist of-- (a) a central vigilance commissioner -- chairperson; (b) not more than two vigilance commissioners members. (3) the central vigilance commissioner and the .....

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Jul 03 2012 (SC)

The Church of Christ Charitable Trust and Educational Charitable Socie ...

Court : Supreme Court of India

Decided on : Jul-03-2012

..... of one s. velayutham - 2nd defendant in the suit on the condition that the transaction should be completed within 6 months after obtaining clearance from income tax and other departments and also received an amount of rs. 5 lakhs as an advance. on 19.10.1990, the 1st defendant-society executed a ..... over the bar of limitation all the required details have been omitted. relief of specific performance is discretionary:16. under section 20 of the specific relief act, 1963, it is settled that the jurisdiction to grant specific performance is discretionary. the above position has been reiterated by the division bench of the ..... section 2 of the powers of attorney act, 1882). it is revocable or terminable at any time unless it is made irrevocable in a manner known to law. even an irrevocable attorney does ..... right, title or interest in an immovable property. the power of attorney is creation of an agency whereby the grantor authorises the grantee to do the acts specified therein, on behalf of grantor, which when executed will be binding on the grantor as if done by him (see section 1-a and ..... to admit execution of the document before the registrar. a perusal of the power of attorney, in the present case, only authorizes certain specified acts but not any act authorizing entering into an agreement of sale or to execute sale deed or admit execution before the registrar. in a recent decision of this court .....

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Feb 10 2012 (SC)

New India Assurance Co.Ltd. Vs. Yogesh Devi and ors.

Court : Supreme Court of India

Decided on : Feb-10-2012

..... an amount of rs.35,000/- per month. she also admitted in her cross examination that the deceased was not filing any income tax returns. therefore, the tribunal reached a conclusion that the the petitioners are not entitled to any other compensation and they are held entitled to receive the ..... the deceased at rs.7380/- because in case he would have earned more than the said amount, he must have filed the income tax return. if the deceased would remain alive he must have spent 1/3rd upon himself, therefore it would be appropriate to hold the ..... be the loss to the claimants. in the normal course the claimants are expected to adduce evidence as to what would be the quantum of depletion in the income from the abovementioned asset on account of the abovementioned factors. unfortunately, no such evidence was led by the claimants. 12. in the circumstances, the judgment ..... singh was the owner of three vehicles (mini buses) and also certain agricultural land. it appears from the record that no evidence regarding the amount of income derived from the above mentioned properties is adduced. the only evidence available is the statement of the 1st respondent that the deceased used to give her ..... the context of a motor vehicle accident claim, this court held as follows: it has to be kept in view that the tribunal constituted under the act as provided in section 168 is required to make an award determining the amount of compensation which is to be in the real sense damages which in .....

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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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Nov 29 2012 (FN)

The General Council of the Bar of South Africa and Another Vs. Brenton ...

Court : South Africa Supreme Court of Appeal

Decided on : Nov-29-2012

..... context of the administration of justice generally and in the particular case. [163] turning to the specific issue of failure to make returns of and to pay income tax mason p held that this was clearly dishonest and went on as follows: 85 i emphatically dispute the proposition that defrauding "the revenue" for personal gain is ..... rondel v w [1966] 1 all er (qb) at 479 cited in natal law society v n 1985 (4) sa 115 (n) at 121i-122b. 65. act 89 of 1991 (the vat act). 66. minister of finance and another v law society, transvaal [1991] zasca 88; 1991 (4) sa 544 (a) at 556h-557a. 67. serrurier and another ..... to repay moneys as a condition for further practice. [79] the second matter i find it necessary to deal with concerns only geach sc. the value added tax act 89 of 1991 requires every person who carries on an enterprise to be registered as a vendor. in its affidavit the gcb said that in the course of ..... inspection he disclosed what would have been apparent from them, namely that he had never registered as a vendor in terms of the value added tax act,65notwithstanding the fact that he had for many years earned considerably more than the statutory threshold at which such registration is mandatory. nor had he accounted for ..... if they do not do so then there is a loss to the revenue. the reason is that in terms of s 7(1)(a) of the vat act, vat is only payable by a vendor on the supply of goods or services. attorneys may be obliged to procure services for their clients, such as the services of .....

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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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May 23 2012 (FN)

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Decided on : May-23-2012

..... the principle in marleasing sa v la comercial internacional de alimentaci n sa...case c-106/89) [1990] ecr i-4135that section 231 of the income and corporation taxes act 1988 (which provides for a tax credit in respect of distributions paid by uk resident companies) can be given a construction which, however strained, applies it to distributions by companies resident anywhere ..... ] ewca civ 103, [2010] stc 1251. some have been decided and are no longer in dispute. in particular, it is now common ground that corporation tax measures relating to advance corporation tax ("act") and foreign income dividends ("fids") infringed former article 43 (freedom of establishment) and former article 56 (free movement of capital) of the ec treaty, now articles 49 and 63 ..... judgment, and of the facts as to fid "enhancements" in paras 277 to 302. 33. the principal statutory provision giving a tax credit on qualifying distributions between uk-resident companies was section 231 of the income and corporation taxes act 1988 ("ta 1988"). issue 6 before the court of appeal was whether section 231 could be interpreted, under the marleasing principle (marleasing ..... in an age when (for reasons of economy and efficiency) the trend is towards self-assessment of as many taxes as possible. act was self-assessed, as already noted, and so was the tax which hmrc sought to charge under the ultra vires income tax (building societies) regulations 1986 in woolwich. 76. it is helpful to see how the arguments developed as .....

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Mar 02 2012 (SC)

Rajesh Talwar Vs. C.B.i and ors.

Court : Supreme Court of India

Decided on : Mar-02-2012

..... members.12. we have already adverted to the fact that against the main accused shri b.r. meena, (irs 1977), commissioner of income tax, income tax appellate tribunal, mumbai, a case has been registered on 29-9-2005 under section 13(2) read with section 13(1)(e) of the prevention of ..... offences under section 109 read with section 193 ipc read with section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988 for having actively aided and abetted respondents 3 to 4 by fabricating false evidence through preparation of false agreements to sell with the object ..... that judges are human beings, not automatons, but it is imperative for a judicial officer, in whatever capacity he may be functioning, that he must act with the belief that he is not to be guided by any factor other than to ensure that he shall render a free and fair decision, ..... be kept in mind while considering an application for transfer of the trial are:(i) when it appears that the state machinery or prosecution is acting hand in glove with the accused, and there is likelihood of miscarriage of justice due to the lackadaisical attitude of the prosecution;(ii) when there ..... the insinuation levelled on behalf of the petitioners is contemptuous in nature, and calls for initiation of proceedings against the petitioners under the contempt of courts act, 1971. based on all the submissions recorded hereinabove, it was the contention of the learned counsel for the respondents, that even the third ground raised .....

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Jun 04 2012 (FN)

Armour Vs. Indianapolis

Court : US Supreme Court

Decided on : Jun-04-2012

..... 281, 284 (ca4 2008) (tax amnesty program whereby state newly forgave penalties and liabilities if taxpayer satisfied debt); horn v. ..... line takes the form of an amnesty program, involving, say, mortgage payments, taxes, or parking tickets. e.g., 26 u. s. c. 108(a)(1)(e) (2006 ed., supp. iv) (federal income tax provision allowing homeowners to omit from gross income newly forgiven home mortgage debt); united states v. martin, 523 f. 3d ..... forward. app. 72 (emphasis added). in its preamble, the resolution said that the barrett law may present financial hardships on many middle to lower income participants who most need sanitary sewer service in lieu of failing septic systems ; it pointed out that the city was transitioning to the new step ..... forgiveness program, or whether or when rational distinctions in doing so are permitted. to adopt petitioners view would risk transforming ordinary violations of ordinary state tax law into violations of the federal constitution. *??*??* for these reasons, we conclude that the city has not violated the federal equal protection clause. ..... its citizens equally for the whole world . . . but for $300,000? see r. bolt, a man for all seasons, act ii, p. 158 (1st vintage int l ed. 1990). our precedents do not ask for much from government in this area only rough equality in .....

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