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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: supreme court of india Year: 2012 Page 5 of about 80 results (0.112 seconds)

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 03 2012 (SC)

R. Mohan Vs. A.K. Vijaya Kumar

Court : Supreme Court of India

Decided on : Jul-03-2012

..... is an entry of a sum of rs.5 lakhs as due from the accused to the complainant. the complainant could not have manufactured the income tax returns. thus, the promissory note (ex p1), the cheque (ex p2), reply dated 24/-5/-2002 sent by the accused to the complainant (ex p8) ..... relief so as to alleviate his grievance. in terms of section 357(3) compensation is awarded for the lossor injury suffered by the person due to the act of the accused for which he is sentenced. if merely an order, directing compensation, is passed, it would be totally ineffective. it could be an order ..... in default.12. "12. while dealing with a case under section 138 of the said act in suganthi suresh kumar, relying on hari singh, this court reiterated the same view and held that the court can impose a sentence of imprisonment on the ..... more than one accused they may be asked to pay in equal terms unless their capacity to pay varies considerably. the payment may also vary depending upon the acts of each accused. reasonable period for payment of compensation, if necessary by installments, may also be given. the court may enforce the order by imposing sentence ..... banker for payment, it was dishonoured with bank's remark "insufficient funds". the complainant, thereafter, issued a statutory notice under section 133 of the said act.the accused in his reply stated that he had borrowed only rs.3,00,000/- ;that he had paid the said amount and that the cheque was .....

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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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Jul 04 2012 (SC)

Vishwanath Son of Sitaram Agrawal Vs. Sau. Sarla Vishwanath Agrawal

Court : Supreme Court of India

Decided on : Jul-04-2012

..... gone to the extent of making serious allegation that the husband had married an american woman whose "social security number" was wrongly typed in the income-tax return of the husband. this fact also weighed with this court and was treated that the entire conduct of the wife did tantamount to mental cruelty ..... assailed before the higher forum. hence, the allegation on this count was incorrect and untruthful and it can unhesitatingly be stated that such an act creates mental trauma in the mind of the husband as no one would like to face a criminal proceeding of this nature on baseless and untruthful ..... object of mental cruelty.18. in shobha rani v. madhukar reddi[3], while dealing with 'cruelty' under section 13(1)(ia) of the act, this court observed that the said provision does not define 'cruelty' and the same could not be defined. the' cruelty' may be mental or physical, ..... it is apt to note here that the said observations were made while dealing with the hindu married women's right to separate residence and maintenance act (19 of 1946). this court, after reproducing the passage, has observed that the learned judge has put his finger on the correct aspect and ..... that the respondent was hiding the keys of the motorcycle and crumpling the ironed clothes of the appellant did not constitute mental cruelty as the said acts, being childish, were enjoyed by the appellant-husband; that the factum of abuse by the respondent on telephone had not been established by adducing reliable .....

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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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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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Jul 10 2012 (SC)

NitIn Gunwant Shah Vs. Indian Bank and ors.

Court : Supreme Court of India

Decided on : Jul-10-2012

..... the eviction of such persons in an appropriate case where it is found that the person in possession is not legally entitled for the same[8]. the rules under the income tax act which are adopted for the purpose of the recovery of debts due to the financial institution and banks under the 1993act also provide a similar authority of law. the law ..... that any reference under the said provisions and the rules to the "assessee" shall be construed as a reference to the defendant under this act.31. "the second schedule of the income tax act read with the income tax certificate proceedings rules, 1962, for short 'the 1962 rules', prescribe the procedure for recovery of the amounts due pursuant to a certificate issued under section 222 ..... 1993 declares that the provisions of the second and third schedule of income tax act, 1961 apply with necessary modifications for the recovery of the amounts due under the act 51 of 1993.1 "29 application of certain provisions of income-tax act the provisions of the second and third schedules to the income- tax act, 1961 and the income-tax (certificate proceedings) rules, 1962 , as in force from time to ..... of the income tax act. part iii of the second schedule prescribes the procedure for the attachment and sale of immovable property. rule 92 thereof enables the making of the rules. in the purported .....

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Jul 10 2012 (SC)

Ms. Purbanchal Cables and Conductors Pvt. Ltd. Vs. Assam State Electri ...

Court : Supreme Court of India

Decided on : Jul-10-2012

..... accept the amount of payment and then file a suit for recovery of the principal amount and the interest on the delayed payment under the act. the act does not create any embargo against supplier not to accept principal amount at any stage and thereafter file a suit for the recovery or ..... , which has direct bearing or has taken a contrary view65. " the constitution bench of this court in the case of keshav mills co. ltd. vs. cit - (1965) 2 scr 908 crystallized the position with regard to what the court should do when a plea for consideration of an earlier judgment is made. ..... the learned senior counsel, shri rakesh dwivedi, this court ought to test the same by the parameters laid down by this court in the case of cit vs. saheli leasing and industries limited - (2010) 6 scc 384 to find out whether the matter deserves to be referred to a larger bench. ..... defendant in the suit. he would assail the trial court's reasoning wherein it is held that in view of the section 10 of the act, the limitation act does not apply. he would submit that in the light of the judgment of this court in mukri gopalan v. cheppilat puthanpurayil aboobacker, (1995 ..... and ancillary industrial undertakings ordinance, 1992, was, therefore, promulgated by the president on 23rd september, 1992.8. "the long title of the act reads as "an act to provide for and regulate the payment of interest on delayed payments to small scale and ancillary industrial undertakings and for matters connected therewith or incidental .....

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Jul 13 2012 (SC)

Delhi Race Club Ltd. Vs. Union of India and ors

Court : Supreme Court of India

Decided on : Jul-13-2012

..... of a licence fee;b. the maintenance of such accounts and furnishing of such returns as are required by the united provinces entertainment and betting tax act, 1937 as extended to the union territory of delhi;c. the amount of stakes which may be allotted for different kinds of horses;d. ..... in progress for providing modern infrastructure facilities, the expenditure may be far in excess of the income. it is wrong to take only one particular year or a few years into consideration to decide whether the fee is commensurate with the services ..... rendered each year and to collect only just that amount which is sufficient for meeting the expenditure in that year. in some years, the income of a market committee by way of market fee and licence fee may exceed the expenditure and in another year when the development works are ..... it shall not be delegated without laying down principles, policy, standard or guidance to another body unless the constitution expressly permits delegation; andv. the taxing provisions are not exception to these rules."16. from the conspectus of the views on the question of nature and extent of delegation of legislative ..... part in horse races on unlicensed race-course and for contravention of conditions of licence. section 9 envisages that cognizance of the offences under the act can be taken by a court not inferior to that of a metropolitan magistrate. section 11, the pivotal provision, which empowers the government to make .....

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Jul 17 2012 (SC)

Union of India Vs. Ibrahim UddIn and anr.

Court : Supreme Court of India

Decided on : Jul-17-2012

..... materially the finding. the question of the value of evidence is not sufficient reason for departure from the practice."52. in suwalal chhogalal v. commissioner of income tax, (1949) 17 itr 269, this court held as under:- "a fact is a fact irrespective of evidence, by which it is proved. the ..... xvi. (xviii) the appellate courts have decided the appeals in unwarranted manner in complete derogation of the statutory requirements. provisions of cpc and evidence act have been flagrantly violated.70. in view of above, appeal succeeds and is allowed, judgments and decrees of the first and second appellate courts ..... the certified copies of the same are admissible in evidence in view of the provisions of section 65 read with section 74 of the evidence act. it is settled legal position that the entries made in general land register maintained under cantonment land administration rules is conclusive evidence of title. ..... admission. in fact, admission by a party may be oral or in writing.'admissions' are governed under sections 17 to 31 of the evidence act and such admission can be tendered and accepted as substantive evidence. while admission for purposes of trial may dispense with proof of a particular fact ..... did not produce the revenue record before the trial court, the first appellate court has wrongly drawn adverse inference under section 114(g) of the evidence act. thus, the appeal deserves to be allowed.4. per contra, shri asok ganguly and shri c.l. pandey, learned senior counsel with shri .....

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