Dependency Exemption - Judgment Search Results

Committee for Public Education Vs. Nyquist

Court: US Supreme Court

..... those taxpayers who do not itemize their deductions nor personal footnote 3 3 or dependency exemptions footnote 3 4 for example bear any relationship whatsoever to the actual expenses accrued ..... accorded new york taxpayers who send their dependents to nonpublic schools provides any more incentive to send children to such schools than personal exemptions provide for getting married or having children .....

Tax Practitioners Benevolent Fund, a Public Charitable Trust Vs. Commi ...

Court: Mumbai

Reported in: (2004)188CTR(Bom)26; [2004]266ITR561(Bom); 2004(1)MhLj402

..... identical objects for the benefit of necessitous person chartered accountants or their widows children and dependents exemption has been granted under section 80 g of the income tax act 9 the averments ..... the said another trust is for the benefit of chartered accountants and their dependents has been granted exemption certificate under section 80 g by the income tax department a true copy of .....

Wyman Vs. James

Court: US Supreme Court

..... internal revenue service requirement that in order to claim a dependency exemption a taxpayer must allow a specially trained irs agent to ..... looking for evidence that the exemption is being properly utilized for the benefit of the dependent if such a system were ..... welfare series 7 includes cost of medical care for military dependent families 8 includes services for crippled children 9 excludes water .....

Shaffer Vs. Carter

Court: US Supreme Court

..... living with spouse an additional 1 000 with further deductions where there are children or dependents exemptions being the same for residents and nonresidents require 2 a return on or before march ..... 48 having acquired jurisdiction equity affords complete relief id governmental jurisdiction in matters of taxation depends upon the power to enforce the mandate of the state by action taken within its .....

A.i. Manie, Merchant, Kokkalai and anr. Vs. State of Kerala and anr.

Court: Kerala

Reported in: [1963]14STC657(Ker)

..... travancore cochin general sales tax act 1125 assessment order challenged whether petitioner entitled to seek exemption answer depend on question whether assessment can be done under section 18 petitioner undisputedly agent of ..... his liability for tax for we period ending with september 30 1955 depended on whether he was entitled to exemption from tax in terms of that section or not his liability for .....

Consolidated Coffee Ltd. and anr. Vs. Coffee Board, Bangalore

Court: Supreme Court of India

Reported in: AIR1980SC1468; (1980)3SCC358; [1980]3SCR625; [1980]46STC164(SC)

..... buyer s contract it would therefore be incorrect to say that the benefit of the exemption depends upon the fortuitous circumstance of a foreign buyer s contract being available with such manufacturer ..... to satisfy the condition mentioned in the sub section and the exemption from tax liability under the act cannot be made to depend upon the fortuitous circumstance of a foreign buyer s contract .....

Vadodara Mahanagarpalika Naukar Mandal Vs. the State of Gujarat and an ...

Court: Gujarat

Reported in: (2008)2GLR1163

..... the opinion occurring in section 5 1 leaves little room for doubt that grant of exemption is dependent on the satisfaction of the appropriate government with which this court cannot interfere as if ..... light of the facts of the case before hand exercise of power to exempt establishment from gratuity act 1972 depends on two conditions one condition is that the benefit available to the employees .....

The State Of West Bengal Vs. Debabrata Tiwari

Court: Supreme Court of India

..... no 1 was eligible for being considered for appointment on compassionate grounds under the exempted category of dependents of persons who died in harness and that the burdwan municipality had already sent ..... of the aforesaid act a general procedure to be followed in respect of different exempted categories 1 dependents of persons who died in harness none except wife son daughter near relation of .....

Ambuja Cements Ltd. and Anr Vs. State and Ors

Court: Rajasthan Jodhpur

..... to the notification dated 22 2 2002 which clearly provided for giving such undertaking and exemption was dependent on such undertaking was neither discussed nor considered by the bifr further in our ..... compensated for injustice to that extent remains which label is appropriate under which circumstances would depend on the facts of the particular case before the court the courts have wide powers .....

Srikanta Datta Narasimharaja Wadiyar Vs. Sri Venkateswara Real Estate ...

Court: Karnataka

Reported in: [1991]72CompCas211(Kar)

..... them or any other nominees of their choice 38 even this clause is also dependent on the exemption to be obtained by the petitioner the other clauses relate to the mutual obligations ..... between the parties primarily depending on the exemption to be obtained from the provisions of the ceiling act as the matter stands .....