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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: supreme court of india Year: 2012 Page 3 of about 80 results (0.147 seconds)

Sep 27 2012 (SC)

Re: Special Reference No. 1 of 2012 [Under Article 143(1) of the Const ...

Court : Supreme Court of India

Decided on : Sep-27-2012

..... it clear that this judgment shall not prejudice any person in the action which may be taken by other investigating agencies under income tax act, 1961, prevention of money laundering act, 2002 and other similar statutes."it needs to be noticed that a review petition came to be filed by the union against ..... language of article 14 uses the word "state" which as per article 12, includes the executive organ. [see: basheshar nath vs. the commissioner of income tax, delhi & rajasthan & anr.[35]]. besides, article 14 is expressed in absolute terms and its effect is not curtailed by restrictions like those imposed on ..... light of the questions raised, upon which the case is decided. [also see: ambica quarry works vs. state of gujarat & ors.[20] and commissioner of income tax vs. sun engineering works (p) ltd.[21]]. in other words, the 'law declared' in a judgment, which is binding upon courts, is the ratio ..... from the extracts from the judgment reproduced below:"24. the orders of the minister reproduced above read: "the applicant has no regular income to support herself and her family", "the applicant is an educated lady and belongs to scheduled tribe community", "the applicant is unemployed and has ..... payment of damages or compensation against the state the ultimate sufferer is the common man. it is the tax payers' money which is paid for inaction of those who are entrusted under the act to discharge their duties in accordance with law. it is, therefore, necessary that the commission when it .....

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Sep 28 2012 (SC)

Chloro Controls (i) Pvt Ltd. Vs. Severn Trent Water Purification Inc. ...

Court : Supreme Court of India

Decided on : Sep-28-2012

..... separate arbitrators on virtually the self-same question, such as causation. it is very desirable that everything should be done to avoid such a circumstance [abu dhabi gas, op.cit.at 427]83. we have already referred to the contention of mr. fali s. nariman, the learned senior counsel appearing for the appellant, that the provisions of section ..... or whether they included electro-chlorination equipment as well. the applicant had prayed for an order of restraint, preventing respondent nos. 1 and 2, the foreign collaborators, from acting upon their notice dated 23rd january, 2004, indicating termination of the joint venture agreements and the supplementary collaboration agreement. a further prayer was made for grant of injunction against ..... arbitration unless the agreement is null and void, inoperative or incapable of performance.89. still, the legislature opted to word section 45 somewhat dissimilarly. section 8 of the 1996 act also uses the expression parties simpliciter without any extension. in significant contra- distinction, section 45 uses the expression one of the parties or any person claiming through or ..... agreement executed between the parties. this agreement stipulated distinct terms and conditions which had to be adhered to by the parties while the capital control company inc. was to act as sole and exclusive agent for sale of the products. the products under the agreement meant design, supply, installation commissioning and after-sale services of chlorination systems and .....

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Oct 03 2012 (SC)

Girish Ramchandra Deshpande. Vs. Cen. Information Commr and ors.

Court : Supreme Court of India

Decided on : Oct-03-2012

Reported in : (2013)1SCC212

..... respondent, his family members and friends and relatives at the marriage of his son. the information mostly sought for finds a place in the income tax returns of the third respondent. the question that has come up for consideration is whether the above-mentioned information sought for qualifies to be ..... details as a matter of right.14. the details disclosed by a person in his income tax returns are personal information which stand exempted from disclosure under clause (j) of section 8(1) of the rti act, unless involves a larger public interest and the central public information officer or the state ..... been rightly held to be personal information exempted from disclosure under clause (j) of section 8(1) of the rti act by the cpio and the appellate authority, and ..... of the rti act. it may be pertinent to mention that this issue came up before the full bench of the commission in appeal no.cic/at/a/2008/000628 (milap choraria v. central board of direct taxes) and the commission vide its decision dated 15.6.2009 held that the income tax return have ..... on the ground that the information sought for was qualified to be personal information as defined in clause (j) of section 8(1) of the rti act.3. the petitioner herein had submitted an application on 27.8.2008 before the regional provident fund commissioner (ministry of labour, government of india) .....

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Oct 15 2012 (SC)

State of Maharashtra Through Cbi, Anti Corruption Branch, Mumbai. Vs. ...

Court : Supreme Court of India

Decided on : Oct-15-2012

Reported in : JT2012(10)SC446

..... respondent on the basis of the same. in fact, it is the income of his wife which was duly proved before the statutory authorities, under the income tax act 1961. subsequent to the conviction of the respondent, the appeal was allowed by the income tax appellate tribunal, mumbai, vide order dated 17.3.2009 wherein, it ..... of central excise, mumbai, for the offences punishable under section 13(2) r/w 13(1)(e) of the act 1988, alleging that he possessed assets disproportionate to his disclosed source of income which was to the extent of rs. 7,64,368/-b) after completing the investigation of the case, the ..... , air 2001 sc 3320, this court examined a case wherein a government servant who had been convicted under the provisions of the prevention of corruption act would lose his job in the event that the conviction was not stayed. the court held that when a public servant is found guilty of corruption ..... and 466 i.p.c. while the other respondents, who are also public servants, have been convicted under the provisions of the prevention of corruption act. in such a case, the discretionary power to suspend the conviction either under section 389 or under section 482 cr.p.c. should not have ..... investigating agency filed a charge-sheet dated 27.12.2000, under the said provisions of the act, 1988. the trial court concluded the trial .....

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May 11 2012 (SC)

State of M.P. Vs. Rakesh Kohli and anr.

Court : Supreme Court of India

Decided on : May-11-2012

..... from others had been well recognized. the court cannot sit in judgment over their wisdom. she relied upon decisions of this court in balaji v. income tax officer, special investigation circle, akola and others[1]; state of a.p. and others v. mcdowell and co. and others[2]; ramesh chand ..... of immovable property. the classification, thus, cannot be said to be without any rationale. it has a direct nexus to the object of the 1899 act. the conclusion of the high court, therefore, that the impugned provision is arbitrary, unreasonable and irrational is unsustainable.31. consequently, these appeals are ..... occupations or the like and what is necessary is that there must be a nexus between the basis of classification and the object of the act under consideration.22. in mohd. hanif quareshi15, the constitution bench further observed that there was always a presumption in favour of constitutionality of an ..... can be struck down by just saying that it is arbitrary or unreasonable. some or other constitutional infirmity has to be found before invalidating an act. an enactment cannot be struck down on the ground that court thinks it unjustified. parliament and the legislatures, composed as they are of the ..... of instrumentproper stamp duty45. power of attorney [as defined by section 2(21)] not being a proxy:-when authorizing one person or more to act in single transaction, including a power of attorney executed for procuring the registration of one or more documents in relation to a single transaction .....

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May 14 2012 (FN)

Hall Vs. United States

Court : US Supreme Court

Decided on : May-14-2012

..... two closely related chapters, we decline to create one. [ 7 ] iii petitioners and the dissent advance several arguments for why the postpetition income taxes at issue should be considered incurred by the estate, notwithstanding the irc s separate taxable entity rules. but none provides sufficient reason to overcome the ..... claims arising from the sale of farm as- sets ); bankruptcy abuse prevention and consumer protection act of 2005, 705(1)(a), 119stat. 126 (amending 507(a)(8) to clarify that it only covers income tax claims for taxable years that end on or before the date of the filing of the bankruptcy ..... income tax law, 346(a), and vice versa, 346(b). and given that the bankruptcy code instructs that the as- signment of state or local tax liabilities shall turn on the irc s separate taxable entity rules, there is parity in turning to such rules in assigning federal tax liabilities. in the same act ..... the estate, and may not be taxed to such individual. 92stat ..... chapter-specific division of tax liabilities between the estate and the debtor. bankruptcy reform act of 1978, 92stat. 2565. section 346(b)(1) provided that in an individual-debtor chapter 7 or 11 bankruptcy, any income of the estate may be taxed under a state or local law imposing a tax . . . only to .....

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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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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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Jun 28 2012 (FN)

National Federation of Independent Business Vs. Sebelius

Court : US Supreme Court

Decided on : Jun-28-2012

..... that the penalty will be paid to the internal revenue service with an individual s taxes, and shall be assessed and collected in the same manner as tax penalties, such as the penalty for claiming too large an income tax refund. 26 u. s. c. 5000a(g)(1). the act, however, bars the irs from using several of its normal enforcement tools, such as criminal ..... (r)(1) (2006 ed., supp. iv), to displays of nutritional content at chain restaurants, see 21 u. s. c. 343(q)(5)(h). the act raises billions of dollars in taxes and fees, including exactions imposed on high-income taxpayers, see aca 9015, 10906; hcera 1402, medical devices, see 26 u. s. c. 4191 (2006 ed., supp. iv), and tanning booths, see 5000b ..... the affordable care act imposes on those without health insurance looks like a tax in many respects. the [s]hared responsibility payment, as the statute entitles it, is paid into the treasury by taxpayer[s] when they file their tax returns. 26 u. s. c. 5000a(b). it does not apply to individuals who do not pay federal income taxes because their household income is less ..... prosecutions and levies. 5000a(g)(2). and some individuals who are subject to the mandate are nonetheless exempt from the penalty for example, those with income below a certain threshold and .....

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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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