Excessive - Judgment Search Results

Bmw of North America, Inc. Vs. Gore

Court: US Supreme Court

..... a reviewing court engaged in determining whether an award of punitive damages is excessive should accord substantial deference to legislative judgments concerning appropriate sanctions for the ..... might exemplify and which therefore would provide background standards constraining arbitrary behavior and excessive awards a punitive damages award of 2 million for intentional misrepresentation causing .....

Jewellerie House Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)56TTJ(Bang.)123

..... partner shri srinivasa shetty not only admitted the existence of the excess stock but also offered the same as unexplained investment for ..... portion of the said deposition shri kishore kumar stated that the excess stock found on the date of survey was attributable to ..... present case no such evidence is forthcoming the entire stock of excess jewelleries was found during the time of survey alone although .....

Jewelleries House Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1996)57ITD544(Bang.)

..... shri srinivasa shetty not only admitted the existence of the excess stock but also offered the same as unexplained investment for ..... subsequent application the assessee firm had stated that the total unaccounted excess stock was taxable in the assessment year 1993 94 and ..... case no such evidence is forthcoming the entire stock of excess jewelleries was found during the time of survey alone although .....

Singhal Paints Pvt Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(78)ELT22TriDel

..... counsel for the appellants submitted that the allegations of shortage and excess of the different items in question have been raised and ..... is the quantity shown in the stocktaking report as the excess the collector has observed in his order that the discrepancies ..... n gupta learned senior departmental representative stated that the shortage and excess in some of the items have been accepted by the .....

A.A. Pathan Vs. Asst. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... and associated engineering corporation and shri pravinchandra khatiwala surat had received highly excessive contract payments from the irrigation department of the government of gujarat these ..... seema enterprises associated engineering corporation and shri pravinchandra khatiwala surat had received highly excessive contract payments from the irrigation department of the government of gujarat these .....

Geoffrey Manners and Co. Ltd. Vs. Commissioner of Income Tax

Court: Mumbai

Reported in: (1996)136CTR(Bom)169; [1996]221ITR695(Bom)

..... to cases where the payments are found to be unreasonable or excessive the assessee therefore appealed to the cit a against the ..... disallowed outright in all cases irrespective of whether the payment is excessive or unreasonable the ito has however been conferred with a ..... such expenditure or allowance is in the opinion of the ito excessive or unreasonable under the amendment the deduction on account of .....

Deputy Commissioner of Income Tax Vs. Lipton India Ltd.

Court: Kolkata

Reported in: (1996)56TTJ(Cal)143

..... said payment is not made by the assessee and therefore any excess resulting by way of attachment through such garnishee recovery account ..... sufficient for the purpose of entitling an assessee to claim the excess if any resulting from such tax inclusive of interest payable ..... pursuance of any order of assessment the resultant finding of excess arising from an order of appeal against assessment then the .....

A. A. Pathan Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD33(Ahd.)

..... m s associated engineering corporation and shri pravinchandra khatiwala surat had received highly excessive contract payments from irrigation department of government of gujarat these concerns were ..... s associated engineering corporation and shri pravin chandra khatiwala surat had received highly excessive contract payments from irrigation department of government of gujarat these concerns were .....

Deputy Commissioner of Vs. Lipton India Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD397(Kol.)

..... said payment is not made by the assessee and therefore any excess resulting by way of attachment through such garnishee recovery account ..... sufficient for the purpose of entitling an assessee to claim the excess if any resulting from such tax inclusive of interest payable ..... 243 and section 244 deal with interest payable on refund of excess collection or payment of taxes while section 243 provides for .....

Collr. of Cus. Vs. Indo-swiss Synthetic Gem Mfg. Co. Ltd.

Court: Chennai

Reported in: 1995(52)ECC53; 2003(162)ELT121(Mad)

..... before the appropriate authority under cesa seeking refund of the excess excise duty paid under mistake of law two applications pertained ..... favour of the respondent by directing the refund of the excess excise duty paid the appeals pertaining to the refund applications ..... the authorities under the act themselves did not treat the excess duty in identical circumstances paid for the subsequent period from .....