Commutation - Judgment Search Results

Fausner Vs. Commissioner

Court: US Supreme Court

..... thus constituted ordinary and necessary business expenses it is not disputed that petitioner would have commuted by private automobile regardless of whether he had to transport his two bags the tax ..... s 839 ground that there was no rational basis for any allocation between the nondeductible commuting component and the deductible business component of the total expense as the court of appeals .....

Commissioner of Income-tax Vs. Sarada Binding Works

Court: Chennai

Reported in: [1976]102ITR187(Mad)

..... some capital sum and what provisions if any are made for commutation the same author points out the following four tests in deciding ..... are to be made for an indefinite period until they were commuted by mutual agreement though the payments are fixed with reference to ..... payments were to be made in perpetuity until the right to commute is exercised 2 the payments were related to the turnover which .....

Commissioner of Wealth-tax Vs. Yuvraj Amrinder Singh

Court: Punjab and Haryana

Reported in: [1974]96ITR101(P& H)

..... to any annuity in any case where the terms and conditions relating thereto preclude the commutation of any portion thereof into a lump sum grant 5 the next relevant provision is ..... tax authorities that since the terms of the policies provided that the policies could be commuted before the same vested in the annuitant on january 22 1964 therefore the policies in .....

Preiser Vs. Rodriguez

Court: US Supreme Court

..... prescribed no penalty for failure to inform the district court further found that the prison commutation board had failed to forward to the commissioner of correction written reasons for the cancellation ..... due process by the imposition of summary punishment and by the failure of the prison commutation board to file with the commissioner written reasons for cancellation of kritasky s good time .....

Delhi Development Authority Vs. Mohan Lal and Two ors.

Court: Delhi

Reported in: 10(1974)DLT35; ILR1973Delhi644

..... and any sum payable in respect of land by way of quit rent or of commutation for service to the government or to a person to whom the government has assigned ..... and any sum payable in respect of land by way of quit rent or of commutation for service to the government the term land revenue in its accepted parlance means a .....

Ballarpur Paper and Straw Board Mills Ltd. Vs. Commissioner of Income- ...

Court: Kolkata

Reported in: [1975]101ITR55(Cal)

..... total sum of rs 5 lakhs which was paid to the government representing in reality commutation of a series of annual payments for the use of the river water for the .....

Gustafson Vs. Florida

Court: US Supreme Court

..... 217 1960 the standards traditionally governing a search incident to lawful arrest are not therefore commuted to the stricter terry standards by the absence of probable fruits or further evidence of .....

United States Vs. Robinson

Court: US Supreme Court

..... 217 1960 the standards traditionally governing a search incident to lawful arrest are not therefore commuted to the stricter terry standards by the absence of probable fruits or further evidence of .....

Commissioner of Income-tax, Bombay City I Vs. Associated Cement Compan ...

Court: Mumbai

Reported in: [1974]96ITR650(Bom)

..... years it was further urged that the expenditure could not be said to be a commutation of revenue payments in future accordingly it was submitted that the company was not entitled .....

Naseem Ahmed Vs. Delhi Administration

Court: Supreme Court of India

Reported in: AIR1974SC691; 1974CriLJ617; (1974)3SCC668; [1974]2SCR694

..... to the prosecution the appellant committed the murder of ram kumar with the motive of commuting theft of about six or seven hundred rupees which he had kept with him for .....