Proportionality - Judgment Search Results

The Statesman Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2007)112TTJ(Kol.)593

..... only the office space forming part of their respective allotted floors and not the proportionate land underneath and as also the common facilities and structures attributable thereto as wrongly ..... whereas the assessee has duly explained the reason for computing the capital gain while proportionating sales consideration between the land and building with the help of relevant documentary evidence .....

R (on the Application of Countryside Alliance and Others (Appellants) ...

Court: House of Lords

..... ec read with article 55 ec in the case of services respectively and were proportionate justification and proportionality 74 these then are the crucial questions although there is a degree of overlap ..... whether the legislation was within those limits depends on whether the conditions of justification and proportionality are satisfied 86 the crucial question is whether it was open to the legislators to .....

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Court: House of Lords

..... undertaken in judicial review on the ground of unreasonableness the scottish ministers accept that proportionality is relevant to a consideration of the petitioners convention rights arguments but they maintain ..... if he concludes that realistically their disclosure could not affect the outcome of the proportionality challenge he will dismiss the appellant s application for inspection if however he .....

Belfast City Council (Appellants) Vs. Miss Behavin' Limited (Responden ...

Court: House of Lords

..... already adopted much the same approach when carrying out the related function of considering the proportionality of legislation what matters is its impact in the relevant circumstances not the quality of ..... value judgment an evaluation by reference to the circumstances prevailing at the relevant time 8230 proportionality must be judged objectively by the court to the same effect at paragraph 68 my .....

Dy. Commissioner of Income Tax Vs. Capital Cars Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)113TTJ(Delhi)1120

..... building which inter alia consisted of certain built up area and proportionate ownership right in the land on which the building was ..... not only the building but also right of ownership in proportionate land the learned counsel had also relied on the consideration ..... said to be a composite agreement for purchase of building proportionate ownership right in the undivided land common areas and service .....

Joint Commissioner of Income Tax Vs. Mukund Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106ITD231(Mum.)

..... an expenditure relatable to 99 years it should be allowed on proportionate basis the cit a disagreed with the assessee that once ..... expenditure being relatable to 99 years it should be allowed on proportionate basis the assessee by the terms of the agreement dt ..... capital in nature alternatively the ao observed that at the highest proportionate rent attributable to the assessee would be allowed the ao .....

Mehar Singh Manhas Vs. Union of India (Uoi) and ors.

Court: Himachal Pradesh

Reported in: 2007(2)ShimLC212

..... review one of such modes of exercising power known to law is the doctrine of proportionality proportionality is a principle where the court is concerned with the process method or manner in ..... nature of exercise the elaboration of a rule of permissible priorities de smith states that proportionality involves balancing test and necessity test whereas the former balancing test permits scrutiny of .....

Bijay Rajkhowa Vs. State Bank of India and ors.

Court: Guwahati

..... while exercising the power of judicial review of the quantum of punishment basing on proportionality the court is applying wednesbury principle as secondary reviewing authority and also the court ..... will not apply proportionality as a primary reviewing court therefore the court could exercise power of secondary review .....

State of Arunachal Pradesh, Represented by Its Section Officer Cum Aut ...

Court: Karnataka

Reported in: ILR2007KAR2497; 2007(5)KarLJ157

..... under article 14 the principle of primary review is for the courts by applying proportionality however where administrative action is questioned as arbitrary under article 14 the principle of ..... under article 14 the principle of primary review is for the courts by applying proportionality but however where administrative action in questioned as arbitrary under article 14 the principle .....

Regional Manager, Apsrtc and ors. Vs. Mohd. TajuddIn and anr.

Court: Andhra Pradesh

Reported in: 2007(6)ALD597

..... considered as having fertilized the available discretion of the labour court in assessing the proportionality of the workman s guilt qua the punishment of removal the learned counsel would ..... acquittal is a factor that ought to be taken into consideration in assessing the proportionality of punishment on jurisprudential and normative fundamentals this contention does not commend acceptance acquittal .....