Compensatory - Judgment Search Results

National Wire Manufacturing Co. Vs. Commissioner of Income-tax

Court: Gujarat

Reported in: (2001)171CTR(Guj)376; [2002]253ITR496(Guj)

d a mehta j 1 the income tax appellate tribunal ahmedabad bench b has referred the following common question for...

Susheela and ors. Vs. Ahmad Bi and ors.

Court: Andhra Pradesh

Reported in: 2003ACJ1427; 2001(4)ALT749

motilal b naik j 1 the appellants herein are the claimants in o p no 212 of 1991 on the...

Pollard Vs. E. I. Du Pont De Nemours and Co.

Court: US Supreme Court

..... alignment at least with respect to the forms of relief available to successful plaintiffs however compensatory and punitive damages awarded under 1981a may not exceed the statutory limitations set forth ..... in 1981a instead congress sought to expand the available remedies by permitting the recovery of compensatory and punitive damages in addition to previously available remedies such as front pay the .....

Deputy Commissioner of Income Tax Vs. Verifone Software Systems (P)

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)84ITD521(Bang.)

..... otherwise no additional tax would have been leviable on the cash compensatory support if the finance act 1990 had not so provided ..... tax taking into account the income by way of cash compensatory support is not warranted 6 the supreme court has categorized ..... there was retrospective amendment to section 28 by which the cash compensatory support became taxable when the intimation was passed by the .....

S.K. Patel Family Trust Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)71TTJ(Ahd.)121

..... sections 234a 234b amp 234c the interest chargeable under these provisions are automatic and are compensatory in nature on the point of non maintainability of appeal against levy of such interest ..... similar view upholding the constitutional validity of these provisions that they are mandatory automatic and compensatory have been upheld by various other high courts such as in the following cases sant .....

Sharma Transport Rep. by D.P. Sharma Vs. Government of Andhra Pradesh ...

Court: Supreme Court of India

Reported in: AIR2002SC322; 2002(1)ALD66(SC); 2002(1)ARBLR231(SC); JT2001(Suppl2)SC1; 2001(8)SCALE417; (2002)2SCC188

..... the following conclusions rally constitute the core of the principles regulatory measures or measures imposing compensatory taxes for the use of trading facilities do not come within the purview of the ..... regulatory character are outside the expanse of article 301 of the constitution regulatory measures and compensatory taxes far from impeding the free flow of trade and commerce often promote such .....

Dy. Cit Vs. Amar Ubromal Chawla,dy. Cit V.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)75TTJ(Nag.)405

..... that levy of interest under sections 234a 234b and 234c is compensatory in nature in our opinion this legal position propounded by ..... ble karnataka high court it becomes abundantly clear that the compensatory nature of levy of interest under sections 234a 234b and ..... for computing the said interest amount as such considering the true compensatory nature of the levy of interest under sections 234a 234b .....

Deputy Commissioner of Income Tax Vs. Amar Ubromal Chawla

Court: Income Tax Appellate Tribunal ITAT Nagpur

..... that levy of interest under sections 234a 234b and 234c is compensatory in nature in our opinion this legal position propounded by ..... ble karnataka high court it becomes abundantly clear that the compensatory nature of levy of interest under sections 234a 234b and ..... for computing the said interest amount as such considering the true compensatory nature of the levy of interest under section 234a 234b .....

Shibu Soren Vs. Dayanand Sahay and ors.

Court: Supreme Court of India

Reported in: AIR2001SC2583; JT2001(5)SC504; (2001)3MLJ124(SC); 2001(4)SCALE395; (2001)7SCC425; [2001]3SCR1020

..... profit as the drawal of those allowance would fall within the definition of the expression compensatory allowance the controversy however cantered around the question whether honorarium payable tot he members of ..... construe the payment of rs 1750 per month to be payment in the nature of compensatory allowance while construing the true nature of honorarium the grant of other perquisites cannot be .....

Commissioner of Income-tax Vs. Kerala State Coir Corporation Ltd.

Court: Kerala

Reported in: (2001)170CTR(Ker)298; [2001]252ITR503(Ker)

..... the aforesaid amount of rs 1 31 41 030 representing the cash compensatory support received by the assessee the assessee had not offered this ..... additional tax could be levied in respect of the amount of cash compensatory support and no interest could be charged on the said amount ..... additional tax taking into account the income by way of cash compensatory support was not warranted 8 in asst cit v j k .....