Commutation - Judgment Search Results

R.D. Chadha, Y.D. Sehgal, S.N. Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1982)2ITD592(Delhi)

..... the assessees received from the central government diverse amounts on account of commuted value of one third pension due to each one of them ..... deducted from the amount paid to him in respect of the commuted value of one third pension tax was however deducted from the ..... section 154 wherein it was held that the entire value of the commuted pension and the terminal benefit paid to each of the assessees .....

Nagesh Bisto Desai and ors. Vs. Khando Tirmal Desai and ors.

Court: Supreme Court of India

Reported in: AIR1982SC887; 1982(1)SCALE418; (1982)2SCC79; [1982]3SCR341; 1982(14)LC784(SC)

..... bachharam datta patil v vishwanath pundalik patil 1956 1scr675 therefore if there be mere commutation of service the watan office ordinarily survives without liability to perform service and ..... the hereditary offices which although freed from the performance of services remained intact despite commutation of service the office of watandars ordinarily survived without liability to perform service and .....

D.S. Nakara and ors. Vs. Union of India (Uoi)

Court: Supreme Court of India

Reported in: AIR1983SC130; 1983(31)BLJR122; (1983)ILLJ104SC; 1982(2)SCALE1213; (1983)1SCC305; [1983]2SCR165; 1983(1)SLJ131(SC)

..... accord differential and discriminatory treatment to equals in the matter of commutation of pension a 48 hours difference in matter of retirement would ..... the court cannot change the date of retirement and impose fresh commutation benefit we are doing nothing of this kind the apprehension ..... i e march 31 1979 there is no question of fresh commutation of pension of the pensioners who retired prior to 31st .....

Rajendra Kumar Tuli Vs. Eighth Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)1ITD213(Mum.)

..... remuneration 11 the assessee s next alternative submission is that since the annuity is not commutable under the conditions of the policy taken no amount in respect thereof can be included ..... these annuity policies neither was the surrender value thereof nor were the annuities payable thereunder commutable and the annuity and or interest of whatsoever nature in the policy were not assignable .....

United Transp. Union Vs. Long Island R. Co.

Court: US Supreme Court

..... by far the bulk of the railroad s business is carrying commuters between long island s suburban communities and their places of employment ..... dispute between a publicly funded and publicly operated carrier providing rail commuter service and its employees footnote 5 see texas n o r ..... footnote 12 at the time of this suit there were 17 commuter railroads in the united states only 2 of those railroads were .....

income-tax Officer Vs. Smt. Usha Sah

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (1982)1ITD774(All.)

..... the employee only who was also entitled to have the benefit commuted and the widow s benefit was payable by the united nations ..... only if the employee died and had not commuted the widow s prospective benefit or the deferred retirement benefit on ..... death was what the official would have himself received on the commutation of the benefit in his life time elaborating on his argument .....

Ranjit Singh Vs. the Union Territory

Court: Punjab and Haryana

Reported in: 1982CriLJ969

..... in the following terms 433a restriction on powers of remission or commutation in certain cases notwithstanding anything contained in section 432 where ..... a sentence of death imposed on a person has been commuted under section 433 into one of imprisonment for life such ..... court did punish the offender with death but he survived through commutation to life imprisonment granted it was held by the supreme .....

Kuljeet Singh Alias Ranga and anr. Vs. Lt.-governor of Delhi and ors.

Court: Supreme Court of India

Reported in: AIR1982SC774; 1982CriLJ624; 1982(1)SCALE1; (1982)1SCC417; [1982]3SCR58; 1982(14)LC176(SC)

..... power of the president under article 72 of the constitution to commute a sentence of death into a lesser sentence may have to ..... therefore we see no justification for saying that in refusing to commute the sentence of death imposed upon the petitioner into a lesser ..... undoubtedly the president has the power in an appropriate case to commute any sentence imposed by a court into a lesser sentence and .....

H.V. Mirchandani Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1983)4ITD353(Bang.)

..... was a government servant was absorbed in public sector and had therefore a right to commute his pension fully under the rules since in the then view only one third of ..... such commuted amount will be exempt the ito exempted one third of the amount and brought the .....

Commissioner of Income-tax, West Bengal-iv Vs. Dunlop Rubber Co. Ltd. ...

Court: Delhi

Reported in: [1983]142ITR493(Delhi)

..... preceding clause hereof the english company shall at any time herein after be entitle to commute the royalty as aforesaid by payment of a lump sum based on the book value ..... royalty of the preceding three years provided that if the english company shall elect to commute such royalty at any time prior to the expiration of the first three years from .....