Commutation - Judgment Search Results

Sixth Income-tax Officer Vs. I.P. Pereira

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1986)19ITD266(Mum.)

..... a measure of abundant caution when the receipts on account of commutation of pension were capital receipts and were therefore not liable ..... assessee changed his stand to claim that the payment was for commutation of pension and before this changed stand was accepted by ..... to exemption on the service benefit which was a payment in commutation of pension as already described direct that on the assessee .....

Common Cause, a Registered Society and ors. Vs. Union of India (Uoi)

Court: Supreme Court of India

Reported in: AIR1987SC210; JT1986(1)SC991; 1986(2)SCALE974; (1987)1SCC142; [1987]1SCR497; 1987(1)SLJ124(SC); 1987(1)LC129(SC)

..... written submissions supplementing their oral arguments 2 the central civil services commutation of pension rules 1981 are the approximate rules in force ..... a decision in the matter of recovery from pension towards commuted value of pension the decision is as follows i recovery ..... employees 4 as the position now stands when a pensioner commutes any part of his pension upto the authorised limit his .....

Sushilaben A. Mafatlal Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1986)18ITD189(Mum.)

..... assessee and also because the terms and conditions relating thereto preclude commutation of any portion thereof into a lump sum grant the learned ..... empowered to make such payment would be entitled to pay the commuted value of the annuity deposit if it is satisfied that ..... was purchased by the assessee and whether or not it is commutable becomes academic however we shall briefly deal with those issues .....

Sitaram Arvind Kumar Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1986)19ITD780(Delhi)

..... section 2 e iv as it then was if they were non commutable and the question was as to whether deferred annuities based on ..... human life if they were commutable would be eligible for exemption under section 5 and it was in ..... of section 2 to read as below viii any annuity due or commuted value of any annuity paid under the provisions section of 280d corresponding .....

Raka Electricals Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(9)ECC127

..... is done by drawing the electricity induced in the armature through commutator or slip rings as the case may be in reverse when ..... for m s raka electricals also said that alternating motors have no commutators but the following on page 20 66 will correct this mistaken ..... notion as compared with the induction motor the ac commutator motor possesses two of the advantages of the dc motor a .....

Dasan and ors. Vs. State of Kerala

Court: Kerala

Reported in: 1987CriLJ180

..... not fulfilled in the instant case left with no other alternative we are constrained to commute the sentence of death passed on the appellant into one for imprisonment for life these ..... the guidelines in banchan singh s case 23 for the same reason death sentence was commuted in bishan singh v state of punjab 1983crilj973 also but in a later decision in .....

Shafeeque Ahmed Vs. State and anr.

Court: Karnataka

..... genuinely repented for what he has done under the circumstances we think it proper to commute the sentence of death passed on the appellant to one imprisonment for life and give ..... of death imposed on the appellant by the lower court under s 302 ipc is commuted to one of imprisonment for life the sentence imposed on the accused appellant for offences .....

The State Vs. Dulal Hazra and anr.

Court: Kolkata

Reported in: 1987CriLJ857

..... not fulfilled in the instant case left with no other alternative we are constrained to commute the sentence of death passed on the appellant into one for imprisonment for life for ..... this case are almost similar we are also left with no other alternative but to commute the sentences of death imposed upon the two appellants for their conviction under section 302 .....

Oriental Fire and General Insurance Company Limited Vs. Pratap Chandra ...

Court: Orissa

Reported in: I(1988)ACC138

..... claimant 5 claimant is a ministerial assistant in utkal university before the accident he was commuting the distance between his office and his village by cycle daily now he is not ..... his legs has become shorten he has to depend on other modes of conveyance to commute the distance thus as a result of the accident he had to sustain expenses throughout .....

Balbir Singh Vs. Parmila Devi and ors.

Court: Punjab and Haryana

Reported in: 2(1986)ACC201

..... claimants on the deceased at rs 4000 per annum because the deceased was a daily commuter from his village to the place of his employment i e sonepat he must be .....