Value of the identical goods is most proximate. The Tribunal upheld the Union’s claim and directed the company to start construction of at least 15 quarters, as specified by the Government scheme, within a year. The cause of death in this case in our opinion was due to shock and hemorrhage as a result of injury to the vital organs, which were sufficient to cause death in the ordinary course of nature. However, even while having best judgment assessments, Rule 8 reminds the authorities that such reasonable means or best judgment assessments has to be in consonance with the principles of general provisions contained Counsels in Chandigarh the Rules as well as sub-section (1) of Section 14 of the Act and also on the basis of data available in India.
Another kind of question arises where a person is injured without any fault of his own, but by the combined effects of the negligence Protection of Life and Liberty Advocate in Chandigarh two persons of whom the one is not responsible for the other. This contention raised by the learned senior counsel for the appellant is rejected as the said contention is contrary to the issues/principles laid down by the Privy Council and this Court in the following judgments: The appellant-Company has also contended that the respondent-Union has also raised the legal question regarding the competency of the Deputy Labour Commissioner in passing the order of reference for the first time before this Court and the same was not raised before the High Court, therefore, the same shall not be permitted to be raised in these proceedings and this Court need not go into this aspect of the matter which is wholly untenable in law.
It is true you were injured by my negligence, but it would not have happened if B had not been negligent also, therefore, you can not sue me, or at all events not apart from B. In carrying out that objective, the company held a large number of shares in other companies, and was realising its holdings and acquiring new shares. It has been supposed that A could avail himself, as against Z who has been injured without any want of due care on his own part, of the so-called contributory negligence of a third person B.
If that is also not available, next proximate value is provided in Rule 6 which talks of value of “similar goods”. , speaking for the Court, made the following very pertinent observations:,, The principle applicable in all such cases is well (1)  INSC 50;  S. In that case, the assessee company had, as one of its objects to carry on the business of financiers, and to purchase and sell stock, shares, business concerns and other undertakings.
Provided that the State Government may, if it thinks fit so to do after reviewing the circumstances of a case and after giving the intermediary or the lessee, as the case may be, an opportunity of being heard, revise any order made by it under this sub-section specifying the land which the intermediary or the lessee shall be entitled to retain as being required by him for the tea-garden, mill, factory or workshop, as the case may be.
In the course of his judgment, Patanjali Sastri, C. is to be taken into consideration. One of the items in dispute referred to the Industrial Tribunal for adjudication, which was the subject matter of this appeal, related to the demand of the Workers’ Union that the appellant company must provide quarters to its employees in terms of the Bihar Government Scheme and undertake immediate construction for that purpose. The Labour Appellate Tri- bunal, on appeal, held that the Government scheme was binding on the company and upheld the award.
Commissioner of Income-tax, West Bengal (1) that the question whether a certain income is profit from business and not an appreciation of capital arising from a change of investment, depends Upon the answer to the further question whether that income was so connected with the carrying on of the assessee’s business that it could fairly be said that it is the profits and gains of the business in its normal working. The post mortem further indicated:- “. This would indicate adopting “Best Judgment Assessment” principle.
Jurisdiction, powers and authority in matters of Criminal Appeal Advocate in Chandigarh against court-martial. In the absence thereof, we come to the formula of applying the “deductive value” as contained in Rule 7. This is how the matter has come up to this court in the form of present appeal filed by the appellant under Section 35 L(b) of the Central Excise Act (herein after refer to as Act), challenging the aforesaid order dated 19. The case of the Company was that the State and not the employer was primarily responsible for providing quarters to the employees and, in any event, it was not financially possible for the appellant to undertake the task.
It was not necessary further to show that the income had resulted from a course of dealing which, by itself, would amount to the carrying on of a business. Thus, wherever the value of identical goods is available, one can safely rely upon the said value Advocate in Chandigarh the event transaction value of the goods in question is indeterminable. In the background of those facts, it was held by a Bench of five Judges of this Court, that the profits made from the sale of investments and the making of fresh investments, were assessable to income-tax.
-(1) Save as otherwise expressly provided in this Act, the Tribunal shall exercise, on and from the appointed day, all the jurisdiction, powers and authority exercisable under this Act in relation to appeal against any order, decision, finding or sentence passed by a court martial or any matter connected therewith or incidental therto. All the injuries were ante- mortem in nature. In those cases, where even deductive value cannot be arrived at, one has to resort to residual method provided in Rule 8 which prescribes that the value shall be determined using “reasonable means”.