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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 2012 Page 7 of about 80 results (0.179 seconds)

Jan 05 2012 (SC)

Y. Nagaraj Vs. Jalajakshi and ors.

Court : Supreme Court of India

Decided on : Jan-05-2012

Reported in : (2012)2SCC161; (2012)2KCCR2189(SC)

..... of the money obtained by mortgaging the joint family properties. pw-1 has feigned ignorance as to whether her father had any other source of income except salary and as to whether the family had any other joint family property at the time of purchase of the suit schedule property. therefore, ..... ' schedule is in the possession of the first defendant and they cannot also contend that the first defendant has got income from the agricultural lands because, in view of the land reforms act, tenanted lands vest in govt. with effect from 1974 and when there is material to show that the matter of ..... deed in the year 1967 and therefore, in the absence of any evidence produced by the plaintiff to show that it was purchased out of the income of the ancestral properties, it can be safely said that the first defendant has treated that property as his self- acquired property because, there ..... only a bit of ancestral property. he pleaded that the suit properties are joint family properties because the same had been acquired out of joint family income and respondent no. 1 had erroneously characterized the same as self-acquired properties of the deceased. the appellant further pleaded that his father had sold ..... d. yellappa giving separate portions to her and respondent no.3, and pleaded that she was residing in the portion allotted to her and was paying taxes etc. but the appellant was trying to interfere with her possession.13. the appellant contested the suit filed by respondent no. 2. he pleaded that .....

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Aug 29 2012 (SC)

Commissioner of Central Excise, Mumbai Vs. Ms. Fiat India (P) Ltd. and ...

Court : Supreme Court of India

Decided on : Aug-29-2012

..... the market and compete with other manufacturer of more or less similar cars. a prudent businessman or woman and in the present case, a company is expected to act with discretion to seek reasonable income, preserve capital and, in general, avoid speculative investments. this court in the case of union of india v. hindalco industries 2003 (153) elt 481, has observed that ..... time, including any amount charged for, or to make provisions for advertising or publicity, marketing and selling, and storage etc., but does not include duty of excise, sales tax, or any other taxes, if any, actually paid or payable on such goods. therefore, each removal is a different transaction and duty is charged on the value of each transaction. the new section ..... . excise duty is leviable on the value of goods as manufactured. that takes into account manufacturing cost and manufacturing profit.51. excise is a tax on the production and manufacture of goods and section 4 of the act provides for arriving at the real value of such goods. when there is fair and reasonable price stipulated between the manufacturer and the wholesale ..... h.l. dattu, j.1. these appeals, by special leave, are directed against the judgment and order dated 21.11.2003 passed by the customs, excise and service tax appellate tribunal, west regional bench at mumbai (hereinafter referred to as the tribunal) in appeal nos. e/3695/02 & e/302/02. by the impugned judgment, the tribunal has reversed .....

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Mar 15 2012 (SC)

N.K.Bajpai Vs. Union of India and anr.

Court : Supreme Court of India

Decided on : Mar-15-2012

Reported in : 2012(4)SCC653

..... that the word 'appellate tribunal' as referred to in section 129(6), is defined under section 2(1b) of the customs act to mean the customs, excise and service tax appellate tribunal constituted under section 129 of the customs act and any person ceasing to hold office as president, vice-president or member cannot appear before the tribunal or its benches anywhere ..... consideration of this court. in these appeals, the following questions have been raised : "(i) whether section 129(6) of the customs act, 1962, which stipulates that on demitting office as member of the customs excise and service tax appellate tribunal (hereinafter referred to as the "cestat") a person shall not be entitled to appear before the cestat, is ultra vires the ..... march, 1993. the cegat was replaced by the central excise and service tax appellate tribunal (for short, 'the cestat/tribunal'.vide finance act, 2003, section 129(6) was introduced to the customs act, 1962 (for short 'customs act') in terms of which, the members of the tribunal were debarred from appearing, acting or pleading before it. aggrieved by this amendment, the appellant along with ..... central government shall constitute an appellate tribunal to be called the customs, excise and service tax appellate tribunal consisting of as many judicial and technical members as it thinks fit to exercise the powers and discharge the functions conferred on the appellate tribunal by this act.2. a judicial member shall be a person who has for at least ten years .....

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Oct 18 2012 (SC)

Sabeeha Faikage and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Decided on : Oct-18-2012

Reported in : (2013)1SCC262

..... for us to hold that the aforesaid amount of compensation is not adequate in the absence of sufficient materials produced before us to show the age, income of the seafarers and all other factors which are relevant for determination of compensation in the case of death of seafarers (officers and non-officers). we ..... punitive damages, but the same generally requires the malicious intent on the side of the wrong doer, i.e., an intentional doing of some wrongful act. in the facts of the present case, as we have noticed, the surveyor incharge-cum-deputy director general of shipping has requested the flag state ..... more efficiently, they cannot be made liable to pay compensation to the victims of the tragedy. there is no close or direct proximity to the acts of the licensing authority and mcd on the one hand and the fire accident and the death/injuries of the victims. but there was close ..... of officers and 25,000 us dollars in case of death of non- officers is in accordance with the provisions of section 338 of the shipping act, 2004 of saint vincent and the grenadines. he vehemently argued that since the aforesaid compensation amount has been deposited for disbursement to the legal heirs ..... death or disability nor was the employment contract governed by the provisions of the collective bargaining agreements. he submitted that under section 338 of the shipping act, 2004 of saint vincent and the grenadines, the flag state of jupiter-6, the limits of liability of the ship owner have been fixed for .....

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Aug 29 2012 (SC)

Mohammed Ajmal Mohammad Amir Kasab Alias Abu Mujahid and Others Vs. St ...

Court : Supreme Court of India

Decided on : Aug-29-2012

Reported in : (2012)9SCC1; JT2012(8)SC4; 2012(4)KCCR271(SN); 2012AIRSCW4942; AIR2012SC3565; 2012(7)SCALE553

..... , the control room and the superior officers. he also noted in the arrest panchnama that the appellant belonged to an economically weaker section, with an annual income of under rupees twenty thousand (rs.20,000/-) per annum. what is important for the present, however, is the note in the record of formalities ..... .130. significantly, he also said before the court that while at the station he heard the announcement on the public address system warning passengers of incoming local trains not to alight from the train and, in case they had to go out, not to come to the main hall but to ..... no means clear, much less transparent. it is often a difference in degree. the distinction gets thinner if a comparison is made of terrorist acts with the acts aimed at overawing the government by means of criminal force. conspiracy to commit the latter offence is covered by section 121-a.550. this answers ..... any vital establishment of the state or any important functionaries of the state. the intent to weaken or terrorize the state may render such an act a terrorist act but it would still not satisfy the ingredients of section 121 of the penal code. the learned counsel went on to contend that, in ..... with entitlement to legal services, and provide for legal services under the act to a very large class of people, including members of scheduled castes and scheduled tribes, women and children and persons in receipt of annual income less than rupees nine thousand (rs 9,000/-) if the case is before a court .....

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Sep 04 2012 (SC)

Gurgaon GramIn Bank. Vs. Smt. Khazani and anr.

Court : Supreme Court of India

Decided on : Sep-04-2012

..... should stand for the benefit of thegramins who sometimes avail of loan for buying buffaloes, to purchaseagricultural implements, manure, seeds and so on. repayment, to a largeextent, depends upon the income which they get out of that. crop failure,due to drought or natural calamities, disease to cattle or their death maycause difficulties to gramins to repay the amount. rather than ..... has failed to exercise a jurisdiction so vested or has acted in the exercise of its jurisdiction illegally or with material irregularity. we find no error/irregularity in the exercise of jurisdiction by the state commission in its impugned order. dismissed ..... as follows: finding recorded by the state commission is a finding of fact, which cannot be interfered with in exercise of revisional jurisdiction. under section 21 of the consumer protection act, 1986, the national commission, in revision, can interfere with the orders only if it appears that the authority below has exercised a jurisdiction not vested in it by law or .....

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Jan 16 2012 (SC)

Ms. National Seeds Corpn. Ltd. Vs. M. Madhusudhan Reddy and anr.

Court : Supreme Court of India

Decided on : Jan-16-2012

..... the larger sense of user of services. the common characteristics of goods and services are that they are supplied at a price to cover the costs and generate profit or income for the seller of goods or provider of services. but the defect in one and deficiency in other may have to be removed and compensated differently. the former is, ..... at appropriate forums; (e) the right to seek redressal against unfair trade practices or unscrupulous exploitation of consumers, and (f) right to consumer education. 20.the preamble to the act shows that this legislation is meant to provide for better protection of the interests of consumers and for that purpose to make provision for establishment of consumer councils and other ..... government to establish a central seed laboratory or declare any seed laboratory as the central seed laboratory to carry out the functions entrusted to such laboratory by or under the act. section 4 (2) contains similar provisions for establishment of state seed laboratories by the state government. section 6 empowers the central government to issue a notification, after consulting the ..... containers to indicate the quality of seeds offered for sale, and (f) restricting the export, import and inter-state movement of non-descript seeds. 14. section 2 of the seeds act contains definitions of various terms including central seed laboratory, certification agency, committee, seed, seed analyst, seed inspector and state seed laboratory. section 3 casts a duty on the central .....

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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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Feb 27 2012 (SC)

In Re : Networking of Rivers

Court : Supreme Court of India

Decided on : Feb-27-2012

..... special employment guarantee programmes, providing homesteads and dwelling houses, bearing transportation cost, providing training and other support services, instituting a rehabilitation grant in order to compensate loss of income/livelihood. the ilr project has to consider displacement costs on the basis of norms stipulated in the national 41 rehabilitation policy as and when it gets finalized."45. besides ..... opinions convincingly dispel all other impressions.there shall be greater growth in agricultural and allied sectors, prosperity and stimulus to the economy potentially causing increase in per capita income, in addition to the short and long term benefits likely to accrue by such implementation. these would accrue if the expert recommendations are implemented properly and within a ..... of the dispute and not all matters incidental thereto. for example, the supreme court can certainly direct the central government to fulfill its statutory obligation under section 4 of the act, which is mandatory, without deciding any water dispute between the states. [see : tamil nadu cauvery neerppasana vilaiporulgal vivasayigal nala urimai padhugappu sangam v. union of india & ors ..... by the committee on pricing of irrigation water (government of india, 1992) with regards to pricing:i. water rates are a form of user charges, and not a tax. users of public irrigation must meet the cost of the irrigation service.ii. as irrigation is one of the key inputs similar to seeds and fertilizer, its pricing .....

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Apr 12 2012 (SC)

Society for Un Aided Private Schools of Rajasthan. Vs. U.O.i. and Anot ...

Court : Supreme Court of India

Decided on : Apr-12-2012

Reported in : 2012(3)MLJ993; 2012(3)KantLJ177; 2012(6)SCC1; 2012(2)KCCR50SN; 2012(4)SCJ318

..... vedic pathshalas and similar institutions serving religious and linguistic minorities as such are, therefore, protected under articles 29 and 30 of the constitution from the rigour of the act.138. the act has now brought in the concept of public- private partnership for achieving the goal of universal elementary education. it also stresses upon the importance of preparing and strengthening ..... right to work does not oblige the state to provide work for livelihood which has also been not recognized as a fundamental right. mahatma gandhi national rural employment guarantee act, 2005 (act 42 of 2005) guarantees at least 100 days of work in every financial year to every household whose adult members volunteer manual work on payment of minimum wages. ..... as it encourages cross- fertilization of ideas and educational systems and practices and the qualifications provided by the institutions may not be as prescribed under section 23 of the act and the qualifications provided therein may not be sufficient for appointment as teachers in the schools affiliated to international baccalaureate system. learned counsel appearing for the unaided private ..... india are subject to the education cess, which is 3% of the total tax payable. with effect from assessment year 2009-10, secondary and higher secondary education cess of 1% is applicable on the subtotal of taxable income. the proceeds of the cess are directed to a separate non lapsable fund called prarambhik shiksha kosh (psk), setup by government of .....

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