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National Federation of Independent Business Vs. Sebelius

Court : US Supreme Court

Subject : Land Acquisition

Nat'l Fed'n of Indep. Bus. v. Sebelius NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus...

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

v. ITO 20 BCAJ 232 and a recent order dt. 24th Feb., 2006 of the Mumbai Bench of this Tribunal in Wockhardt Ltd. v. Asstt. … non-allocation of head office expenses to individual undertakings eligible for deduction under Chapter VIA will lead to inflation of profits of such industrial undertakings for … him, the liability of the assessee for contribution to the gratuity fund has to be ascertained on an actuarial basis. He contends that the payment has been made soon after the ascertainment of such liability and, therefore, … the disallowance of a sum of Rs. 62,26,739 being guest house expenses under Section 37(4) of the IT Act. It is submitted that the expenditure of Rs. 62,26,739 includes expenditure on rent, rate, taxes, insurance and depreciation … as partly allowed in terms of aforesaid directions. 9. The learned CIT(A) erred in confirming that profit

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

of Session, and now before this Court, creates a risk of getting lost in a labyrinth of abstractions. Actuaries, accountants and lawyers are trying to converse in the same language, but it is not easy going. It … Customs ("the Revenue") as to the tax consequences. 36. On 11 October 2006 the Company and the Revenue joined in making a referral to the … 1988, Part XII dealt with special classes of companies and businesses, and Chapter 1 of Part XII dealt with insurance companies, underwriters and capital redemption … ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … return in form 40: see para 12, below. 9. Section 431 of the 1988 Act contains a

City of Cape Town Municipality Vs. South African Local Authorities Pen ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

the Registrar, an amended version of the resolution was submitted in May 2006 and approved by the Registrar in terms of s 12(4) of the … its context it is important to look at the purpose for which Chapter VA, which deals with the office of the Pension Funds Adjudicator, was … rules. In terms of rule 4.2.2.2, the rate of the employers contribution is subject to review at each actuarial investigation ” ordinarily every three years. [8] Rule 4.5 provides that if at any time the balances in … in which the court a quo dismissed an appeal in terms of s 30P of the Pension Funds Act 24 of 1956 (the Act) against a determination of the Acting Pension Funds Adjudicator (the Adjudicator). The appeal

intercontinental Consultants and Technorats Pvt. L Vs. U.O.i. and anr.

Court : Delhi

Subject : Service Tax

as may be prescribed. Section 67 of the Act as it stood before being substituted by the Finance Act, 2006, w. e. f. 01.05.2006 was as under:67. Valuation of taxable services for charging service tax For the purposes … the alternative that the said rule is ultra vires of the provisions of Section 66 and 67 of Chapter V of the Finance Act, 1994.2. The petitioner is a company providing consulting engineering services. It specialises in

Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)11

parties agree that the exact amount of compensation for the liabilities reserves shall be jointly determined by the actuaries of ECE and Osram as per the date of closing. The calculation shall be based on the same … business. The non-competition clause as indicated in Chapter 9 is as under: be directly or indirectly engaged … loss to be adjusted against the profit for the current year.3.3 The AO invoked Section 50 of IT Act and issued a notice to the assessee vide letter dt. 29th Jan., 2002 to explain as to why … additional grounds were admitted by the Bench by order dt. 30th May, 2006.5. As the core issue in the original grounds of appeal, as reproduced … equipment and the lamp equipment outside Sonepat to be transferred according to Chapters 2.1 and 2.2, hereinafter jointly referred to as "lamp equipment" fully represent

Union of India Vs. M/S Intercontinental Consultants and Technocrats pv ...

Court : Supreme Court of India

Subject : Service Tax

providing the services as they cannot be treated as element/components of service. Section 67 was amended by Finance Act, 2006 w.e.f. May 01, 2006. Since the cases before us involve period prior to the aforesaid amendment as well … of the Rules as unconstitutional as well as ultra vires the provisions of Sections 66 and 67 of Chapter V of the Finance Act, 1994 (hereinafter referred to as the ‘Act’). The High Court of Delhi has, … for the purpose of Civil Appeal No.2013 of 2014 with Ors. Page 9 of 44 charging service tax, goes beyond the mandate of Section 67.

Forum of Retired Ips Officers (Foripso) vs.union of India and Another

Court : Delhi

Subject : Land Acquisition

7800 = Rs.1,65,672. W.P. (C) No.1222/2015 Page 8 of 20 Retirees from 2006 Onwards The age of retirement continues to be 60 years. After the … an early death. In support of the contentions, reference was made to Chapter 136 of the report of the Fifth Central Pay Commission, which had … or part pension are complex and vexed questions that have been subject matter of several pay commission reports. Actuarial calculations given the numbers involved, apart from financial implications, makes the administrative exercise extremely convoluted and tedious. Sixth … Origination and a non-political forum based, established and registered as a society under the provisions of Societies Registration Act, 1860. Members of the petitioner society are primarily retired Indian police officers including senior citizens aged ninety years … applicable at the age of 59 years to 9.81 applicable at the age of 60 years. As

itc Ltd. Vs. State of Uttar Pradesh and ors.

Court : Supreme Court of India

Subject : Civil

Acts : The U.P. Urban Planning And Development Act 1973 - Sections 41, 12, 7, 14, 30, 6, 19, 9, 18; Transfer of Property Act 1882 - Section 4; Contract Act - Sections 20, 21

as per the NOIDA Development Area Building Regulations and Directions, 1986 and 2006 (published in the Gazettes dated 01.12.1986 and 05.12.2006 respectively), hotels fall under … such power. Section 12 of the Act provides that the provisions of Chapter VII and sections 30, 32, 40, 41, 43, 44, 45, 46, 47, … simply taking the aggregate of the `loss' over the future period as today's loss. There are well recognised actuarial methods to calculate the present value of a future loss. In fact, this is clearly recognized by NOIDA … Gautam Budh Nagar, Uttar Pradesh. The said Authority was constituted under the provisions of the U.P.Industrial Area Development Act, 1976 (`Act' for short) for development of an Industrial and Urban Township of Noida in Uttar Pradesh, neighbouring … received allotments made allotment 5 star 10 15 9 4 star 5 5 2 3 star 10

Futter and Another Vs. the Commissioners for Her Majesty's Revenue and ...

Court : UK Supreme Court

Subject : Land Acquisition

will, on occasion (indeed, quite often) include taking advice from appropriate experts, whether the experts are lawyers, accountants, actuaries, surveyors, scientists or whomsoever. It is, however for advisers to advise and for trustees to decide: trustees may … her advisers became aware of the inheritance tax liabilities in 2003. In 2006 Mr Pitt (by a litigation friend) and the trustees of the SNT … decd [1975] Ch 42, discussed below, can be seen as a final chapter in that case law. 16. There is one further background matter to … to have taken into consideration. It has also been applied to other fiduciaries (in Pitt Mrs Pitt was acting as a receiver appointed by the Court of Protection). Mettoy was concerned with the rules of an occupational … HASTINGS-BASS RULE The three strands of the problem 9. In the Court of Appeal [2012] Ch 132,