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Mahipal Singh Rana Vs. State of U.P.

Court : Supreme Court of India

Subject : Land Acquisition

Etiquettes and Ethics) Regulations, 2002, National Council for Teacher Education Act, 1993, Cost and Works Accountants Act, 1959, Actuaries Act, 2006, Gujarat Professional Civil Engineers Act, 2006, Representation of Peoples Act, 1951, containing provisions for disqualifying a person from … the decency required from an advocate appearing in any court of law. 37. The due administration of law is of vastly greater importance than the … ….Appellant VERSUS State of Uttar Pradesh ....Respondent JUDGMENT ANIL R. DAVE, J.1. The present appeal is preferred under Section 19 of the Contempt of Courts Act, 1971 (hereinafter referred to as “the Act”) against the judgment and

Reshma Kumari and ors. Vs. Madan Mohan and anr.

Court : Supreme Court of India

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1939 - Sections 110B; Motor Vehicles Act, 1988 - Sections 92A, 110A, 140, 163A, 166 and 168; Workmen's Compensation Act, 1923; Actuaries Act, 2006; Statement of Objects and Reasons to Act, 1994

Reported in : JT2009(10)SC90; RLW2010(1)SC361; 2009(10)SCALE90:2009AIRSCW6999; (2009)13SCC422

have to be met entirely out of the relevant portion of the lump sum.29. The Parliament enacted the Actuaries Act, 2006. However, its activities are little known. We do not know whether any Actuarial Society has come into effect. … and mother of the deceased filed a claim petition before the Motor Accident Claims Tribunal, New Delhi, under Sections 110A and 92A of the Act.By an award dated 13th July, 1992 the Tribunal awarded a sum of … 2851231,5168.1994-955,31,75363,8102613 x 12 = 3135632,4549.1995-965,64,20756,4212874 x 12 = 34,48821,93310.1996-975,86,14058,6143161 x 12 = 3793120,68211.1997 - 986,06,82260,6823476 x 12 = 4171218,97012.1998-996,25,79262,5793823 x 12 = 45,87616,70313.1999-006,42,49564,2504205 x 12

thermax Babcock and Wilcox Ltd. Vs. Addl. Commissioner of It, Spl.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2008)304ITR130(Pune.)

year 94-95 vide ITA No. 1168/PN/97, consolidated order being dated 17^th March, 2006. The Id counsel for the assessee has also placed reliance on the … 5. The ld CIT (A) erred in confirming addition of Rs. 13,16,256/- being leave encashment provision which was actuarially valued in accordance with the accepted accounting practice and mandatory accounting standard (AS 15) regularly followed by the … the CIT(A)'s order dt 8.1.2001 in the matter of an assessment made Under Section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the Act) for the assessment year 97-98. 1. The Id CIT (A) erred … at 50% of business lunch expenses fell outside the scope of Section 37(2) of the Act. 3. The ld CIT (A) erred in confirming disallowance

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. … 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, … learned CIT(A) erred in confirming 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,

Commissioner of Income Tax-iv Vs. Insilco Limited

Court : Delhi

Subject : Direct Taxation

Acts : Companies Act - Sections 210A, 211(3A), 211(3B) and 211(3C); Income Tax Act, 1961 - Sections 28, 32, 36, 37, 145(1) and 145(2); Wealth Tax Act; Bonus Act; Income Tax Act, 1922 - Sections 10(2)

Reported in : (2009)222CTR(Del)641; [2010]321ITR322(Delhi); [2009]179TAXMAN55(Delhi)

as falling on the assessee in the year of account could be deductible either under Section 28 or Section 37 of the Act.7. The Division Bench of this Court, while considering deductibility of a provision for warranties made … the aforementioned scheme.4.2 Based on the provisions of the scheme, the assessee engaged an Actuary to make an actuarial calculation as regards the provision which it would be required to make in respect of the liability on

Woodward Governor India Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Education

2011 (242) CTR (Del) 245 wherein it has been observed that provision for warranty should be based on actuarial valuation with reference to the products sold during the year. This amount can be treated as expenditure under … parties, the following substantial question of law is framed:Whether the Income Tax Appellate Tribunal was justified in disallowing actual warranty expenses of Rs.12,53,441/- and Rs.48,54,522/on account of provision for warranty? 2. Learned counsel for the parties have … position that provision for warranty can be allowed as an expenditure under Section 37(1) of the Income Tax Act, 1961 (Act, for short). The other

Free Enterprise Fund Vs. Public Company Accounting Oversight Bd.

Court : US Supreme Court

Subject : Land Acquisition

cause.” 10 U. S. C. §10505(a)(3)(A) Office Within Department Statutory Removal Provision 32 Department of Defense: Board of Actuaries “A member of the Board may be removed by the Secretary of Defense only for misconduct or failure … periodically published by the Office of Personnel Management and last published in 2006. See 72 Fed. Reg. 16154-16251 (2007); §3132(b)(4). Given the Federal Government’s size … Public Company Accounting Oversight Board, was created as part of a series of accounting reforms in the Sarbanes-Oxley Act of 2002. The Board is composed of five members appointed by the Securities and Exchange Commission. It was … 200 , 212-213. These considerations point against any limitation on review here. Section 78y provides only for review of Commission action, and petitioners’ challenge is … National Railroad Passenger Corporation , 513 U. S. 374 , 397, and that its members are “

Houldsworth and Another (Respondents) Vs. Bridge Trustees Limited and ...

Court : UK Supreme Court

Subject : Land Acquisition

that the Member's VIP Interest was converted into pension using tables of factors periodically supplied by the Scheme actuaries and (as allowed for by article 8.1.5) paid direct from the Scheme; this is what is referred to … taken an unusual course. They began as Part 8 proceedings commenced in 2006 by Bridge Trustees Ltd ("the Trustee"), the independent corporate trustee of the … by the Policyholders Protection Act 1975 and regulations made under that statute. 37. Part 3 of PA 2004 (Scheme funding) is intended to strengthen the … take the scheme outside the statutory definition of "money purchase benefits" in section 181 of the Pension Schemes Act 1993 ("PSA 1993") as applied for the purposes of section 73 of the Pensions Act 1995 ("PA 1995").

National Federation of Independent Business Vs. Sebelius

Court : US Supreme Court

Subject : Land Acquisition

States for Medical Assistance Programs. Commonly known as the Medicaid Act, Subchapter XIX filled some 278 pages in 2006. Section 2001 of the ACA would add approximately three pages. [ 19 ]      Congress has broad authority to … Clause”); NLRB v. Jones & Laughlin Steel Corp., 301 U. S. 1, 37 (1937) (“[The commerce] power is plenary and may be exerted to protect … IV); Dept. of Health and Human Services, Centers for Medicare and Medicaid Services, C. Truffer et al., 2010 Actuarial Report on the Financial Outlook for Medicaid, p. 20.      Nor will the expansion exorbitantly increase state Medicaid

Tata Power Delhi Distribution Ltd. Vs. Delhi State Electricity Workers ...

Court : Delhi

Subject : Land Acquisition

unbundled. The amount of the corpus fund advised to be created by SBI Caps was based on the actuarial valuation carried out by M/s.Charan Gupta, an Actuarial Consultancy Service. Under the tripartite agreement the first respondent was … already made in the writ petition and also took into account subsequent facts and that the cause of action embedded in the tripartite agreement dated October 28, 2000 is not altered. The other conclusion is that a … in the writ petition by the writ petitioner is that pursuant to Sections 14 and 15 of the Delhi Electricity Reforms Act, 2000, the Delhi