Infraction - Judgment Search Results

The Commissioner Of Income Tax Jaipur Vs. Prakash Chand Lunia (d) Thr ...

Court: Supreme Court of India

..... various other judgments to state that such confiscation of smuggled contraband goods which results in infraction of law and has no incidence connection to the business of assessee civil appeal nos ..... 7690 of2022penalties which are incurred by an assessee in proceedings launched against him for an infraction of the law cannot be called commercial losses incurred by an assessee in carrying on .....

Commissioner of Income Tax, Andhra Pradesh Vs. Maddi Venkataratnam and ...

Court: Andhra Pradesh

Reported in: (1983)35CTR(AP)87; [1983]144ITR373(AP)

..... incurred by an assessee in proceedings launched against him for an infraction of the law cannot be called commercial losses incurred by an ..... assessee in carrying on his business infraction of the law is not a normal incident of business and ..... a lawful business in gold silver and jewellery and committed an infraction of the law in smuggling gold into the country our .....

Commissioner of Income-tax Vs. N.M. Parthasarathy

Court: Chennai

Reported in: (1995)125CTR(Mad)174; [1995]212ITR105(Mad)

..... s action in importing sodium cyanide was not regarded as an infraction of the regulations at all as pointed out by the appellate ..... expenditure does not become inadmissible because it is occasioned by an infraction of the law not involving moral turpitude 2 in any ..... incurred by an assessee in proceedings launched against him for an infraction of the law cannot be called commercial losses incurred by .....

Kapoor Sons and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1984)7ITD319(Delhi)

..... allowable as a deduction it was pleaded that there was no infraction of law and the assessee has challenged the order of the ..... incurred by an assessee in proceedings launched against him for an infraction of the law cannot be called commercial losses incurred by an ..... assessee in carrying on his business infraction of the law is not a normal incident of business and .....

New Jersey Vs. T.L.O.

Court: US Supreme Court

..... conducting searches unsupported by individualized suspicion footnote 9 our reference to the nature of the infraction is not intended as an endorsement of justice stevens suggestion that some rules regarding student ..... the prior search may be justified by his unexpected discovery as far as the smoking infraction is concerned the search for cigarettes merely tended to corroborate a teacher s eyewitness .....

Ramprobesh Missir Vs. the State

Court: Kolkata

Reported in: AIR1955Cal567

..... that section 17 does not contain any reference to conviction for infraction of a rule and therefore the petitioner having been convicted for ..... is sufficiently widely worded to include the case of conviction for infraction of rules under the act 17 from the citations of ..... section 17 i hold are sufficiently wide to cover cases of infraction of the statutory motor vehicles rules and the legislature by .....

Pioneer Urban Land and Infrastructure Limited Vs. Union of India

Court: Supreme Court of India

..... that by treating home buyers who are in substance operational creditors as financial creditors infracts the principle of equitable treatment of 25 similarly situated creditors further the uncitral legislative ..... new creditors rights in insolvency law as opposed to recognising existing creditors rights will infract the uncitral legislative guide as will be pointed out hereinbelow since allottees of .....

Anglo French Textiles Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)8ITD161(Mad.)

..... unlawful and the income therefrom is being assessed any penalty for infraction of the law would constitute a normal incident of that business ..... business also and the question will be whether penalty for such infraction falls on the trader in his capacity as a trader or ..... in the affirmative and in favour of the assessee because the infraction of the rule requiring the retention of a minimum balance of .....

Commissioner of Income-tax Vs. J.K. Cotton Spinning and Weaving Mills ...

Court: Allahabad

Reported in: (1980)16CTR(All)131; [1980]123ITR911(All); [1980]4TAXMAN1(All)

..... incurred by an assessee in proceedings launched against him for an infraction of the law cannot be called commercial losses incurred by ..... an assessee in carrying on his business infraction of the law is not a normal incident of business ..... of business and penalties and damages paid in connection with such infractions and breaches are not expenditure laid out or expended wholly .....

M/S. Ashiana Cargo Services Vs. Commissioner of Customs (iandg)

Court: Delhi

..... 268 elt448 ap in the following terms 12 for minor infraction or infractions which are not of a serious nature an order of ..... and draw a balance sheet of the gravity of the infraction and the mitigating circumstances the difference in approach for consideration ..... to the violation just as the law abhors impunity for infractions it cautions against a disproportionate penalty neither extreme is to .....