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Sandhya Rani Debbarma and Ors Vs. The National Insurance Co. Ltd and A ...

Court : Supreme Court of India

..... it is thus clear that where on the face of it, an award is a perversity due to gross non-observation of the settled legal principle in determining the just amount of compensation, it can be said that the tribunal has not acted within its parameters calling for interference by the high court in exercise of its plenary supervisory powers aggrieved, the appellants filed writ appeal no.38 of 2006 before the high court of tripura, agartala. ..... aggrieved by the said award passed by the tribunal, the national insurance company ltd. ..... of judgment and award dated 14.12.2005 held that the age of the deceased being 31 years at the time of the accident, a multiplier of 17 would be applicable and awarded as under: |head under which awarded |amount | |loss of dependency |32,32,000/- | |funeral expenses |2,000/- | |loss of consortium |25,000/- | |loss of estate |2,500/- | |total |32,52,700/- | the tribunal further ordered that the insurer of both the vehicles involved in the accident, that is, the bus and the jeep were ..... he was working as junior engineer (grade-i) under the government of tripura and drawing monthly salary of rs.13,504.50/-, without imposition of income tax, as per the statutory exemption in the state of tripura from paying income tax to the members of scheduled tribes. ..... 1,000/- was deducted for taxes, self-maintenance and pleasure of the deceased which in my view is a gross perversity because of its fanciful subjectivity, irrationality in total disregard of the ratio noticed above .....

Assam Company (India) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... whether the allowance was admissible under one head or the other of sub-section (2) of section 10, the subject-matter of the appeal remained the same and that therefore the tribunal having held that the expenditure incurred fell within section 10(2)(v) though not under section 10(2)(vib), it had jurisdiction to admit that expenditure as a permissible allowance in the computation of ..... , it was entitled to the benefit of such allowance in respect of the warehouse charges under section 35b(1)(b)(iv) of the act.the learned tribunal after considering the rival submissions of the parties reversed the order of the commissioner of income-tax (appeals) and uphold the order of the assessing officer holding that rule 6aa of the rules incorporated with effect from august 1, 1981, did ..... of the act conferring powers on the tribunal which is in the widest possible terms, we feel guided in this regard by the emphatic observations of the apex court contained in its decision of national thermal power ..... before the appellate tribunal contended that the above amount besides being allowable as development rebate, in any case, was an expenditure allowable under section 10(2)(v) of the act.in the decision reported in national thermal power co. ..... for the revenue but we are, in the facts and circumstances of the case, persuaded to accept the observations of the apex court made in this regard in the case of national thermal power co. ..... the decision of the apex court reported in national thermal power co. ..... national .....

Tata Chemicals Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : [1992]195ITR561(Bom)

..... in this reference at the instance of the assessee relating to its assessment for the year 1973-74, the income-tax appellate tribunal has referred to this court the following question of law for opinion under section 256(1) of the income-tax act, 1961 : '1. ..... 1,12,715 to the national chemical laboratory, poona, for carrying out research for manufacture of anhydrous aluminium chloride from bauxite is expenditure of the nature described in section 35 and hence cannot be considered for deduction under section 37(1) of the income-tax act or whether the claim of the applicant to deduct the sum of rs. ..... the appellate assistant commissioner remanded the matter to the income-tax officer for the purpose of verification whether the national chemical laboratory, poona, was an approved institution for the purpose of section 35. ..... 1,12,715 to the national chemical laboratory, poona, for carrying out research for manufacture of anhydrous aluminium chloride from bauxite was not deductible under section 37(1) of the income-tax act on the ground of being expenditure of the nature described under section 35 2 ..... 1,12,715 to the national chemical laboratory poona, for carrying out research in manufacture of anhydrous aluminium chloride from bauxite and had claimed deduction before the income-tax officer under section 35(1)(ii) of the act. ..... the income-tax officer had rejected the claim on the ground that the national chemical laboratory, poona, was not an institution within the meaning of section 35(1)(ii) .....

Addl. Commissioner of Income-tax Vs. National Newsprint and Paper Mill ...

Court : Madhya Pradesh

Reported in : 1978MPLJ607

..... 49 of 1972, decided on 23rd march, 1978--see page 388 supra) delivered today, we have held that the income-tax appellate tribunal was right in holding that the rents received from letting out of the accommodation to the government departments for locating a branch of the state bank, post office, police station, central ..... the commissioner of income-tax, madhya pradesh-i, bhopal, has applied under section 256(2) of the income-tax act, 1961, for requiring the income-tax appellate tribunal, indore bench, indore, to refer certain questions said to arise from its order in income-tax appeal no. ..... the additional commissioner of income-tax, madhya pradesh, bhopal, has applied under section 256(2) of the income-tax act, 1961, for requiring the income-tax appellate tribunal to refer a certain question of law said to arise from its order in income-tax appeal no. ..... to the facts and circumstances of the present case, we are clearly of the opinion that the receipts derived by the assessee from the hire of furniture was rightly held by the income-tax appellate tribunal to be taxable under section 28 of the income-tax act, 1961, as business income. ..... word 'inseparable' in clause (iii) of sub-section (2) of section 56 of the income-tax act, 1961, learned counsel for the commissioner of income-tax strenuously contends that clause (iii) would only apply in case of a composite lease, i.e. ..... assessee, the national newsprint & paper ..... national newsprint & ..... national newsprint & paper mills ..... national newsprint and .....

Addl. Commissioner of Income-tax, M. P. Vs. National Newsprint and Pap ...

Court : Madhya Pradesh

Reported in : [1978]114ITR398(MP)

..... 49 of 1972, decided on 23rd march, 1978-see page 388 supra) delivered today, we have held that the income-tax appellate tribunal was right in holding that the rents received from letting out of the accommodation to the government departments for locating a branch of the state bank, post office, police station, central excise office, etc ..... 439 of 1972, the additional commissioner of income-tax, madhya pradesh, bhopal, has applied under section 256 (2) of the income-tax act, 1961, for requiring the income-tax appellate tribunal to the refer a certain question of law said to arise from its order in income-tax appeal no. ..... 35 of 1976, the commissioner of income-tax, madhya pradesh-i, bhopal, has applied under section 256(2) of the income-tax act, 1961, for requiring the income-tax appellate tribunal, indore bench, indore, to refer certain questions said to arise from its order in income-tax appeal no. ..... them for furnishing of such accommodation was subservient and incidental to the lease, and, therefore, incidental to the assessees business.placing reliance on the word 'inseparable' in clause (iii) of sub-section (2) of the section 56 of the income-tax act, 1961, learned counsel for the commissioner of the income-tax strenuously contends that the (iii) would only apply in the case of the composite lease, i.e. ..... 'the assessee, the national newsprint & paper mills ltd ..... national newsprint & paper mills ltd ..... national newsprint & paper mills ltd. (m. c.c. no ..... national newsprint and paper mills ltd .....

Commissioner of Wealth-tax Vs. H.H. Sethu Parvathi Bayi and H.H. Leksh ...

Court : Kerala

Reported in : [1979]116ITR135(Ker)

..... year treasury savings deposit certificates, fifteen-year annuity certificates, deposits in post office savings banks, post office cash certificates, post office national savings certificates, post office national plan certificates and twelve-year national plan savings certificates, ten-year defence deposits certificates and twelve-year national defence certificates, to the extent to which the amount of such certificates or deposits do not exceed in each case the maximum amount permitted to be invested ..... copy of our judgment under the signature of the registrar and the seal of this court will be forwarded to the income-tax appellate tribunal, cochin bench, as required by law. ..... are not prepared, as the tribunal was, to whittle down the plain meaning deduced from the language of these provisions by any presumed or assumed intention of the legislature as gathered from the speech of the finance minister introducing the finance act of 1970.6. ..... act, 1957, the appellate tribunal is right in law in holding that the assessee is entitled to exemption ..... act, 1957, the appellate tribunal is right in law in holding that the assessee is entitled to exemption ..... and section 5(1a) of the act reads :'(1a) nothing contained in sub-section (1) shall operate to exclude from the net wealth of the assessee any assets referred to in clauses (xv), (xvi), (xxii), (xxiii), (xxiv), (xxv), (xxvi), (xxvii), (xxviii), (xxix), (xxxi) and (xxxii ..... section 5(1) of the act, in so far as the same is material, reads as .....

Commissioner of Income Tax Vs. National Textile Corporation (Tn and P) ...

Court : Chennai

Reported in : [2000]109TAXMAN300(Mad)

..... whether, on the facts and in the circumstances of the case, the appellate tribunal is right in law in holding that the order of the income tax officer under section 170(3) of the income tax act, 1961 making national textile corporation (tn & p) ltd. ..... after the vesting of the undertaking in the central government, there was no scope whatever for any proceeding being taken under the income tax act for recovery of the arrears of tax of the company whose undertaking had been acquired, against the central government or any of the transferees from the central government.15. ..... the notice was issued by the income tax officer under section 170(3) of the income tax act, and it was asserted in that notice that the national textile corporation (tamilnadu and pondicherry) was the successor to cambodia mills limited, and that it was liable to pay the amount of income-tax that had been assessed on cambodia mills limited for the assessment years 1974-75 and 1975-76 in the sums of rs. ..... he, thereafter, rejected the objections raised by the assessee to national textile corporation (tamilnadu and pondicherry) and held that it was liable to pay the tax dues to cambodia mills limited that had accrued up to 1-4-1974. ..... the order made by the income tax officer treating the national textile corporation (tamilnadu and pondicherry) ltd. .....

Madanlal Jajodia Vs. Commissioner of Income-tax, CalcuttA.

Court : Kolkata

Reported in : [1964]54ITR752(Cal)

..... that where the partners of a firm are individually assessable on their shares in the total income of the firm, any such partner may appeal to the appellate assistant commissioner against any order of an income-tax officer determining the amount of the total income or the loss of the firm or the apportionment thereof between the several partners, but in respect of matters which are determined by such order may not appeal ..... tribunal, however, did not agree with this finding and held it was the income of the assessee.the question, however, that has been referred to us is in a very limited form, and runs as follows :'whether, on a proper interpretation of the second proviso to section 30(1) of the income-tax act, the tribunal was right in holding that the finding of the income-tax officer in the case of national trust ..... under the second proviso to section 30(1) it is not open to the assessee in his own individual assessment to dispute the finding of the income-tax officer as regards the constitution of the national trust co.the commissioner will have his costs.certified for two counsel.datta j. ..... tribunal pointed out that it has been held by the income-tax officer in the assessment of national trust ..... under the second proviso to section 30(1) of the income-tax act, madanlal jajodia could not in his individual assessment dispute the ..... by the income-tax officer that the assessee was a partner in a firm named national trust co. ..... a reference under section 66(2) of the indian income-tax act. .....

M/S Lea International Limited Vs. Assistant Director of Income Tax

Court : Delhi

..... of the government; (iii) any equipment, materials and supplies which have been brought into the territories of the recipient country (except by consultants or personnel who are citizens or nationals of the recipient country) for the purpose of carrying out the technical assistance and which will be consumed therein or subsequently withdrawn therefrom; and (iv) any personal effects of the ..... any amounts earned therein by the consultant and the personnel in connection with the technical assistance; and the personnel and their families (if they are not citizens or nationals of the recipient country) may bring into the recipient country reasonable amounts of foreign currency for their personal use and may withdrew similar amounts of foreign currency from ..... made in connection with the carrying out of the technical assistance to the consultant or the personnel (except where the recipient country has reserved the right to tax its nationals pursuant to article 58.2 of the agreement establishing the asian development bank); (ii) any equipment, materials and supplies which have been brought into the territories of the ..... has been rejected by the tribunal on the ground that the application for exemption under section 10(8a) of the act was filed by the appellant-assessee with the additional secretary, department of economic affairs, ministry of finance, government of india, on 20th november, 2006, but the return of income was filed on 29th october, 2005 and notice for scrutiny assessment .....

Mrs. R.V. Sarojini Devi Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1989)29ITD239(Mad.)

..... according to him, therefore, the tribunal while deciding an appeal under chapter xx-a was "really a court and the catena of decisions which went to hold that section 5 of the limitation act would not apply to the income-tax tribunal since the tribunal was not a court would not really be clinching of the issue.5. ..... , the mere fact that there was mention that, provided an application was presented within the period of time limit, the tribunal could permit the appeal to be presented after any length of time would not restrict the powers of the tribunal to condone the delay in appropriate cases even if the application for condo nation was presented along with the appeal after the expiry of the initial period of limitation as set out in section 269g.6. ..... application for extension of time contemplated under the proviso to section 269g(1) was concerned, principles for condo nation of delay stood on a different footing from the appeal itself, and as far as the time for presenting the application was concerned, in the absence of an express stipulation excluding the application of section 5 of the limitation act, section 5 of the said act could be invoked, and in appropriate cases the application could be permitted to be presented even after the stipulated .....