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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 2012 Page 8 of about 80 results (0.152 seconds)

Nov 27 2012 (FN)

Road Accident Fund Vs. Thokozane Duma and Others

Court : South Africa Supreme Court of Appeal

Decided on : Nov-27-2012

..... ), whether or not the raf 4 form correctly assessed the claimants injury as serious, constitutes administrative action as contemplated by the promotion of administrative justice act 3 of 2000 (paja). (a decision is defined in paja to include the making of a determination.) the position is therefore governed by the ..... , for purposes of s 17, a serious injury has been incurred and the resolution of disputes arising from any matter provided for in the act. [6] pursuant to s 26, the road accident fund regulations of 2008 were then promulgated by the minister through publication in the government gazette ..... that the issue whether the plaintiff had suffered serious injury had not been determined by the method prescribed by the regulations promulgated under the act and that the high court should therefore not have awarded general damages. the issues that arose from these contentions will be best understood, ..... saldulker ajja concurring): [1] the appellant in these four appeals is the road accident fund (the fund) established in terms of the road accident fund act 56 of 1996. the four appellants as plaintiffs (the plaintiffs) instituted separate actions against the fund in the south gauteng high court, johannesburg, for ..... 2005 which took effect on 1 august 2008. prior to these amendments, the act allowed victims of motor accidents to claim their general damages from the fund in full. the problem that arose was that the income derived by the fund from the levy charged to motorists on the fuel .....

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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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Oct 31 2012 (FN)

Jessy Saint Prix Vs. Secretary of State for Work and Pensions

Court : UK Supreme Court

Decided on : Oct-31-2012

..... within a 'prescribed category of person' for the purpose of section 124(1)(e) of the social security contributions and benefits act 1992 and is thus eligible for income support. unlike the closely related jobseeker's allowance, there is no requirement for such a person to be available for work or ..... is argued, direct discrimination on grounds of sex. 20. the secretary of state argues that there is no sex discrimination. the claimant was refused income support because she does not have a right to reside in the uk as required by regulation 21aa(2) or article 7 of the citizenship ..... united kingdom. relevant domestic law 4. the relevant domestic legislation is complex. by virtue of regulation 4za of and paragraph 14 of schedule 1b to the income support (general) regulations 1987 (si 1987/1967), a 'woman who . . . is or has been pregnant but only for the period commencing 11 ..... their family members to move and reside freely within the territory of the member states (the citizenship directive). upon this depends her entitlement to income support, a non-contributory, means-tested benefit. under uk domestic law, a pregnant woman within 11 weeks of her expected date of confinement ..... women are eligible) she will be left destitute unless income support is available. 5. however, a 'person from abroad' is effectively excluded from entitlement to income support because the 'applicable amount' prescribed for such a person is 'nil': see the 1992 act, section 124(1)(b) and paragraph 17 of schedule .....

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Nov 14 2012 (FN)

Waya Vs. R

Court : UK Supreme Court

Decided on : Nov-14-2012

..... the sentencing judge, his honour judge elwin. these recorded that, in filling out the application form for the mortgage mr waya misrepresented the source of his income. the judge continued: "the lender suffered no loss, indeed as the loan was redeemed early it made a profit of 58,000. by their ..... the contrary, smith was agreed to have obtained the pecuniary advantage of avoiding payment of the duty, at any rate temporarily. the true analysis of tax or excise avoidance cases did not arise in this appeal and ought to await full argument when it does. it is, however, to be observed ..... and restored, undamaged, to the true owners. the defendant had obtained no other benefit from those two offences. under the legislation then prevailing, the 1988 act (as amended), these two convictions triggered the statutory assumptions, providing that wilkes had benefited (to any extent) from each of the offences. the crown did ..... state to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the payment of taxes or other contributions or penalties" 12. it is clear law, and was common ground between the parties, that this imports, via the rule of ..... . because poca covers a wide range of offences, parliament has framed the statute in broad terms with a certain amount of what lord wilberforce (in a tax case) called "overkill". examples of this are the apparently loose causal test in section 76(4) ("as a result of or in connection with the .....

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Jul 25 2012 (FN)

Perry and Others Vs. Serious Organised Crime Agency

Court : UK Supreme Court

Decided on : Jul-25-2012

..... obvious explanation for the provisions of part 5 is that they were intended to comply with the obligations of the united kingdom in respect of incoming requests under the strasbourg convention, and to afford similar assistance to states not party to that convention. section 444(1) provides for the ..... that the appeal in relation to the worldwide property freezing order (pfo) should be allowed. 160. we agree that the proceeds of crime act 2002 ("the act") is poorly drafted. nevertheless its objective is clear and can be explained in uncomplicated terms. those who engage in criminal or unlawful conduct ..... and other property held in their own names in an attempt to minimise their exposure to the risk of confiscation or to avoid paying tax. it is therefore reasonable for the investigation to include property owned by mrs lea lili perry, miss yael perry and mrs tamar greenspoon ..... is situated. 162. given the ease with which professional criminals in particular can move their assets around the world, by section 74 the act unsurprisingly makes provision for the enforcement of confiscation orders abroad. it is an elementary principle of statutory construction that legislation in this country which ..... including questions concerning proprietary rights in respect of such property), provided the defender is domiciled in scotland or other requirements specified in the 1982 act are met. at the same time, one would not expect the court to exercise a power to transfer or dispose of moveable property .....

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Aug 17 2012 (FN)

Servaas Incorporated Vs. Rafidian Bank and Others

Court : UK Supreme Court

Decided on : Aug-17-2012

..... is used for a commercial purpose here, that property is subject to attachment and execution even if it was purchased with tax revenues or some other noncommercial source of government income. conversely, even if a foreign state's property has been generated by commercial activity in the united states, that ..... "property which is for the time being in use or intended for use for commercial purposes" in section 13(4) of the state immunity act 1978 ("the act"). the facts 2. on 9 september 1988 the appellant ("servaas"), which is a company incorporated in indiana, entered into an agreement ("the ..... permit execution, the property must "for the time being" be "in use or intended for use for a commercial purpose". he concluded that the act parallels the fsia on the footing that: "it allows jurisdiction based on mere relationship to a commercial activity, but very clearly permits execution only depending ..... instant appeal is not concerned." "my lords, the decisive question for your lordships is whether in the context of the other provisions of the act to which i have referred, and against the background of its subject matter, public international law, the words 'property which is for the time ..... 4 november 2009 servaas obtained an order registering the judgment in england and wales against the ministry and iraq under the civil jurisdiction and judgments act 1982 ("the registration order"). it was served on iraq on 2 may 2010 and became enforceable against the ministry and iraq in england and .....

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May 21 2012 (FN)

Taniguchi Vs. Kan Pacific Saipan, Ltd.

Court : US Supreme Court

Decided on : May-21-2012

..... he informed respondent that he had suffered cuts, bruises, and torn ligaments from the accident. due to these alleged injuries, he claimed damages for medical expenses and for lost income from contracts he was unable to honor. after discovery concluded, both parties moved for summary judgment. the united states district court for the northern ma- riana islands granted respondent ..... trial courts. it certainly has not shown that any such problems will be more troublesome than the task of sifting through translated discovery documents to ascertain which can be taxed as necessary to the litigation. in any event, the present case does not present a hybrid situation; it involves purely written translation, which falls outside the tasks performed ..... these authorities, respondent relies almost exclusively on webster s third new international dictionary (hereinafter webster s third). the version of that dictionary in print when congress enacted the court interpreters act defined interpreter as one that translates; esp: a person who translates orally for parties conversing in different tongues. webster s third 1182 (1976). [ 2 ] the sense divider ..... , ibid. finding that it was necessary for respondent to have the documents translated in order to depose petitioner, the court con- cluded that the translation services were properly taxed as costs. the united states court of appeals for the ninth circuit affirmed both the district court s grant of summary judgment and its award of costs. the court .....

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Jul 04 2012 (FN)

Gow (Fc) Vs. Grant (Scotland)

Court : UK Supreme Court

Decided on : Jul-04-2012

..... the parliament. 15. in subsection (9) the expressions "contributions" and "economic advantage" are defined. "contributions" includes indirect and non-financial contributions. "economic advantage" includes gains in capital, income and earning capacity; and "economic disadvantage" is to be construed accordingly. the same expressions, together with the phrase "in the interests of", appear in section 9(1)(b) of the ..... of research, by fran wasoff, jo miles and enid mordaunt, funded by the nuffield foundation, into legal practitioners' perspectives on the cohabitation provisions of the family law (scotland) act 2006 (2010), to which lord hope refers in paragraph 6 above. one message from that research was that "the introduction of broadly similar provisions in england and wales would ..... of married couple families had decreased from 50.7% in 1991 to 42.5% in 2001: legal practitioners' perspectives on the cohabitation provisions of the family law (scotland) act 2006 (centre for research on families and relationships, university of edinburgh, may 2010): see http://www.crfr.ac.uk/reports/cohabitation%20final%20report.pdf. this is a trend which ..... marriage. 5. it went on to say that the presumption of equal sharing of household goods acquired during marriage under section 25(2) of the family law (scotland) act 1985 should, in a case of cohabitation, be modified. a comprehensive system of financial provision on termination of cohabitation comparable to the system of financial provision on divorce on .....

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Nov 21 2012 (FN)

Al-sirri (Fc) and Another Vs. Secretary of State for the Home Departme ...

Court : UK Supreme Court

Decided on : Nov-21-2012

..... -qaeda; (iv) that the appellant had transferred money to and from foreign countries, allegedly in sums greater than his known income could explain. 20. the ait relied upon a long and detailed statement from acting detective inspector dingemans of the counter-terrorism command at scotland yard, containing what sedley lj described as a "damaging account and ..... 60, the annexed declaration on measures to eliminate international terrorism. by article 1: "the states members of the united nations solemnly reaffirm their unequivocal condemnation of all acts, methods and practices of terrorism, wherever and by whomever committed, including those which jeopardise the friendly relations among states and peoples and threaten the territorial integrity and security ..... of states". by article 2: "acts, methods and practices of terrorism constitute a grave violation of the purposes and principles of the united nations, which may pose a threat to international peace and security ..... relations among states, hinder international cooperation and aim at the destruction of human rights, fundamental freedoms and democratic bases of society." and by article 3: "criminal acts intended or calculated to provoke a state of terror in the general public, a group of persons or particular persons for political purposes are in any circumstance unjustifiable, .....

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Jan 18 2012 (FN)

Golan Vs. Holder

Court : US Supreme Court

Decided on : Jan-18-2012

..... like those protected by 514 would necessarily have already entered the public domain . . . . ). 25 but see brief for motion picture association of america as amicus curiae 27 (observing that income from existing works can finance the creation and publication of new works); eldred, 537 u. s., at 208, n. 15 (noting that noah webster supported his entire family from the ..... to use a copyrighted work, and the ability to charge that fee encourages the production of new material. in this sense, a copyright is, in macaulay s words, a tax on readers for the purpose of giving a bounty to writers a bounty designed to encourage new production. as the court said in eldred, [t]he economic philosophy behind ..... perpetual copyright regime. pp. 13 15. (b) historical practice corroborates the court s reading of the copyright clause to permit the protection of previously unprotected works. in the copyright act of 1790, the first congress protected works that had been freely reproducible under state copyright laws. subsequent actions confirm that congress has not understood the copyright clause to preclude protection ..... work. (4) commencement of infringement for reliance parties. for purposes of section 412, in the case of reliance parties, infringement shall be deemed to have commenced before registration when acts which would have constituted infringement had the restored work been subject to copyright were commenced before the date of restoration. (e) notices of intent to enforce a restored copyright. ( .....

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