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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: supreme court of india Year: 2012 Page 8 of about 80 results (0.106 seconds)

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 06 2012 (SC)

Rohitash Kumar and ors. Vs. Om Prakash Sharma

Court : Supreme Court of India

Decided on : Nov-06-2012

..... v. m/s. standard motor products etc., air 1989 sc 1298; kattite valappil pathumma & ors. v. taluk land board & ors., air 1997 sc 1115; and hemalatha gargya v. commissioner of income-tax, a.p. & anr., (2003) 9 scc 510).13. the rules of administrative interpretation/executive construction, may be applied, either where a representation is made by the maker of a legislation ..... amend the law, and that the court cannot be called upon, to discard the cardinal rule of interpretation for the purpose of mitigating such hardship. if the language of an act is sufficiently clear, the court has to give effect to it, however, inequitable or unjust the result may be. the words, dura lex sed lex' which mean "the law is ..... be decisive with respect to questions of construction. administrative construction, i.e., contemporaneous construction that is provided by administrative or executive officers who are responsible for the execution of the act/rules etc., should generally be clearly erroneous, before the same is over-turned. such a construction, commonly referred to as practical construction although not controlling, is nevertheless entitled to be ..... , the person placed at serial no. 8 had moved to serial no. 62, and the one placed at serial no. 11 had moved to serial no. 64. thus, such an act has materially adversely affected the seniority of officers even though they were duly selected in the same batch. the provisions of rule 3 of the border security force (seniority, promotion .....

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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 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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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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Nov 22 2012 (SC)

Shree Om Enterprises Pvt. Ltd. Vs. Bses Rajdhani Power Ltd.

Court : Supreme Court of India

Decided on : Nov-22-2012

..... also drawn the attention of the court to the balance-sheet and profit & loss account of the plaintiff company enclosed in the income-tax return for the year ending 31st march, 1992 to show that no where in the said documents there is any mention of pvc conduit pipes which fact would have, in ..... is also holding/held a license from the municipal corporation of delhi for running the unit of printing press and has been registered under the press and registration of books act, 1867 and with the registrar of newspapers for india. the plaintiff also claims to have been allotted a code no. by the reserve bank of india for the purposes of ..... pipes. the said certificate only entitled the plaintiff to claim exemption from sales tax on such purchases and by no means could be understood to be proof of the fact that the plaintiff was actually manufacturing pvc pipes in its premises. learned counsel has ..... identity and status of the person who was present on behalf of the plaintiff at the time of inspection. learned counsel, by referring to the certificate issued by the sales tax department (exh.d-1), has submitted that in terms of the said certificate the plaintiff was entitled to purchase raw materials for the purpose of manufacture of, inter-alia, pvc .....

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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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Nov 29 2012 (FN)

H R Computek (Pty) Ltd. Vs. the Commissioner for the South African Rev ...

Court : South Africa Supreme Court of Appeal

Decided on : Nov-29-2012

..... matter in respect of which a taxpayer may object. it includes an assessment made upon a taxpayer in terms of s 31. 'assessment' is not defined in the vat act. but it is in the income tax act. as harms dp put it (first south african holdings (pty) ltd v commissioner for south african revenue service73 satc 221 para 15) an assessment - is a determination ..... ? by the commissioner of one or more matters (compare itc 107728 satc 33 at 38 percorbett j). this appears from the definition of the word in s 1 of the income tax act: assessment? means the determination by the commissioner, by way of a notice of assessment (including a notice of assessment in electronic form) served in a manner contemplated in section 106 ..... matters.' [5] in the statement of the grounds of assessment delivered on 17 february 2011 in terms of rule 10 of the tax rules (made in terms of s 107a of the income tax act 58 of 1962 (the income tax act)) sars contended: when the objection (notice of objection and the letter of the grounds of objection) and the appeal (notice of appeal and the letter ..... no mention is made of a challenge to the revised capital assessment. [9] the provisions of s 107a of the income tax act and any rules made under that act apply to objections and appeals (ss 32 (2)) and 33(4) respectively of the vat act). rule 4 states that the notice of objection must be in a form prescribed by the commissioner of sars and .....

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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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Dec 19 2012 (FN)

Geys Vs. Societe Generale, London Branch

Court : UK Supreme Court

Decided on : Dec-19-2012

..... account on 18 december and your final salary slip and p45 was sent to your home address. this amount was paid to you with deduction of income tax or employee nics. 3. pension benefits your active membership of the sg international pension plan (ipp) will cease on 29 november 2007." he was ..... injunctions requiring an employee to work has for many years been statutory: see, currently, section 236 of the trade union and labour relations (consolidation) act 1992. this makes it more difficult to justify intervening in a way that forces an employer to employ someone if the law is to maintain the ..... or accept anything before the contract could be completed by the pursuers, the pursuers could not and the court would not have compelled the defender to act, the contract would not have been completed and the pursuers' only remedy would have been damages." lord hodson (with whom lord tucker agreed) appears to ..... specified in his contract or the statutory minimum (the handbook does not state this in exactly the same terms as section 86(1) of the 1996 act, but it comes to the same result). in relation to the manner of notification, however, it does add something. it refers to "your entitlement to ..... lay down minimum periods of notice to which the employee is entitled and a lesser period to which the employer is entitled (see now, employment rights act 1996, sections 86 et seq). but the parties are, of course, free to provide expressly in their contracts for longer periods of notice. statute also .....

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