Dulcina Fernandes v. Joaquim Xavier Cruz

10 SCC 646Reported decision2013#18551 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Judgments citing Dulcina Fernandes v. Joaquim Xavier Cruz

Pr.Commissioner of Income Tax-2 vs. M/S.Keerthi Estates Pvt Ltd

ITTA/51/2018HC Telangana24 Aug 2018

Bench: M.GANGA RAO,RAMESH RANGANATHAN

For Appellant: Mr. B. N. Nande, Advocate, along with

Section 166Section 173

…accident. This can be discerned from the evidence of witnesses and the contents of the charge-sheet filed by the police, naming Respondent 2. This Court in a recent decision in Dulcina Fernandes (Dulcina Fernandes v. Joaquim Xavier Cruz, (2013) 10 SCC 646, noted that the key of negligence on the part of the driver of the offending vehicle as set up by the claimants was required to be decided by the Tribunal on the touchstone of 8 preponderance of probability and certainly not by standard of proof beyond reasonable doubt. Suffice it to observe that the exposition in the judgments al…

The Principal Commissioner of Income Tax-I vs. M/s. V.Dhana Reddy AND Co

ITTA/137/2017HC Telangana14 Nov 2017

Bench: C.V.NAGARJUNA REDDY,KONGARA VIJAYA LAKSHMI

For Appellant: - National Insurance Co. Ltd. Lucknow Thru. AssttFor Respondent: - Gaurav Sharma And Anr

Section 163Section 166Section 173

…he material placed on record by the parties to ascertain whether the claimant's version is more likely than not true. 22. A somewhat similar situation arose in Dulcina Fernandes v. Joaquim Xavier Cruz [Dulcina Fernandes v. Joaquim Xavier Cruz, (2013) 10 SCC 646 : (2014) 1 SCC (Civ) 73 : (2014) 1 SCC (Cri) 13] wherein this Court reiterated that : (SCC p. 650, para 7) “7. It would hardly need a mention that the plea of negligence on the part of the first respondent who was driving the pick-up van as set up by the claimants was required to be decided by the learned Tribunal on the touchstone of prepon…

Commissioner of Income Tax- TDS vs. M/S. A.P.Power Generation Corporation Ltd

The appeal is partly allowed and the

ITTA/123/2016HC Telangana25 Jan 2017

Bench: The Learned

For Appellant: Dr. Lalit Kumar Sharma, Advocate

…were merely to establish their case on the touchstone of preponderance of probability. The standard of proof beyond a reasonable doubt could not have been applied." 22. A somewhat similar situation arose in Dulcina Fernandes v. Joaquim Xavier Cruz, 2013 10 SCC 646, wherein this Court reiterated that: (SCC p.650, para 7) 24 "7. It would hardly need a mention that the plea of negligence on the part of the first respondent who was driving the pickup van as set up by the claimants was required to be decided by the learned Tribunal on the touchstone of preponderance of probabilities and certainly not o…

Commissioner of Income Tax-3 International Taxation vs. Virage Logic International India

The appeals stand disposed of with above directions

ITA/173/2016HC Delhi09 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…he appellant leading to the accident. This can be discerned from the evidence of witnesses and the contents of the charge-sheet filed by the police, naming Respondent 2. This Court in a recent decision in Dulcina Fernandes v. Joaquim Xavier Cruz, (2013) 10 SCC 646, noted that the key of negligence on the part of the driver of the offending vehicle as set up by the claimants was required to be decided by the Tribunal on the touchstone of preponderance of probability and certainly not by standard of proof beyond reasonable doubt. Suffice it to observe that the exposition in the judgments already advert…