under :
"To attract Sec. l44' there has to be proximate cause for disallowance which has its
relationship with the tax exempt. Pay back ... return of investment is not such proximate
cause. Hence, Sec. 14A is not applicable in the present case. Thus, in the absence of
such proximate
means cause. "Causa causans" means an
immediate or effective cause. "Causa sine qua non" means a
necessary cause; the cause without ... immediate or effective cause and it is
not enough that it was the necessary cause or the cause
without which the event would not have
facts of that case, this Court held that the direct
and proximate cause of the fire which resulted in
seven deaths ... present case, we do
not know what was the proximate cause of the
accident. We cannot rule out the possibility of the
accident having been
Munshilal vs State Of M.P. on 23 May, 2018
1 Criminal Appeal No.770
attracting s. 14A , there has to be a proximate cause for disallowance,
which is its relationship with the tax exempt income. Pay-back or return ... investment is not such proximate cause, hence, s. 14A is not applicable in
the present case. Thus, in the absence of such proximate cause
negating the
contention of the Appellant that there is no proximate cause for disallowance and considered
disallowance of suo-moto expenses by the Appellant ... having a proximate cause for disallowance
u/s 14A.
ITA No.2201 / Ko l /2 017
Rajeev Goyal
Kamlesh vs State on 28 February, 2018
Bench: Pushpendra Singh Bhati , Vinit Kumar Mathur
HIGH
facts of that
case, this Court held that the direct and
proximate cause of the fire which resulted in
seven deaths ... present case, we do
not know what was the proximate cause of the
accident. We cannot Rule out the possibility of
the accident having been
death of the
deceased Periyannan was not due to the proximate cause of the accident since no
postmortem was done on the body ... appellants to show that the death was due to proximate cause of
the accident and that the trial court was right in awarding compensation
said rash or negligent act / driving of the accused
was the proximate cause of death of victim / injury
FIR No.42/05 State Vs. Naeem ... rash or negligent manner and the cause
of accident and the proximate cause of death of the deceased
being the direct and proximate cause
