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Bengal Coal Co. Ltd., Defendant Vs. Sri Sri Janardan Kishore Lal Singh ...

Court : Privy Council

Subject : Land Acquisition

have paid. These public demands are three in number, namely (1) road and public works cess under the Cess Act, 1880 (Bengal Act 9 of 1880); (2) expenses charged to the plaintiffs under cl. (b) of sub-s. (1) of … immovable property ascertained respectively as in this Act prescribed ...... These words, together with the Preamble and other Sections (e. g., S. 80), are to the effect that the cess is levied on the immovable property and … to certificates granted by the High Court under cl. (c) of Sec. 109, Civil PC, and they have been consolidated. The defendants by their appeal

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

the Privy Council in CIT v. Gurupada Dutta [1946] 14 ITR 100. The cess paid under the Bengal Cess Act, 1880, and the Bengal (Rural) Primary Education Act, 1930, was deducted by the Supreme Court in Jaipuria Samla Amalgamated … Section 15 of Act VII of 1964, it is recited that notwithstanding anything contained in Clause (i) of Section 109 of the Income-tax Act, surtax payable be deducted. No recital is there in the Act as to whether

Jogendra Krishna Banerji and ors. Vs. Administrator-general and ors.

Court : Kolkata

Subject : Civil

Reported in : AIR1940Cal87

as he is entitled to recover road cess or public works cess, payable under the provisions of the Cess Act, 1880.6. Taking the Section as it is, it seems that the right of the plaintiff to recover the … Act of 1895 for a period of four years before suit in respect of certain Mouzas in Touji 109 R.S. This plaint was returned and subsequently filed before the proper Court, namely the Court of the Subordinate

A.V. Thomas and Co. Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 37, 40 and 104 to 109; Companies (Profits) Surtax Act, 1964 - Sections 15

Reported in : [1986]159ITR431(Ker)

allowable expenditure under Section 10(2)(xv) of the said Act ?'55. The 'cess' levied under the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930, was found to be related to profits and hence … to Section 15 of the Surtax Act. It reads :' 15. Notwithstanding anything contained in Clause (i) of Section 109 of the Income-tax Act, in computing the distributable income of a company for the purposes of Chapter XI-D

Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Subject : MRTP

Reported in : [2025]9S.C.R.1

1990 SC 85] as also Kannadasan [(1996) 5 SCC 670]. Effect of the expression “immovable property” in the Cess Act, 1880 was also not brought to its notice and had the same been done, there would not have been … U.P. and Others [1989] Supp. 1 SCR 623 : (1990) 1 SCC 109; Ajay Hasia and Others v. Khalid Mujib Sehravardi and Others [1981] 2 … of any privity of contract, the liability of the appellant is limited strictly to the extent contemplated under Section 29 of the S.F.C. Act, 1951 - The appellant therefore, cannot be saddled with the entire liability arising

Smith Kline and French (India) Ltd. and ors. Vs. Commissioner of Incom ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40; Companies Profits Surtax Act, 1964 - Sections 2(5), 4 and 15

Reported in : 1996IVAD(SC)22; (1996)132CTR(SC)500; [1996]219ITR581(SC); JT1996(4)SC231; 1996(1)KLT769(SC); 1996(3)SCALE562; (1996)8SCC579; [1996]Supp1SCR385

question therein was whether the amount payable as (i) road and public works cess levied under the Bengal Cess Act, 1880 and (ii) the education cess levied under the Bengal (Rural) Primary Education Act, 1930 fall within the mischief … Section 40(a)(ii). Section 15 of the Surtax Act reads as follows: 'Notwithstanding anything contained in Clause (i) of Section 109 of the Income-tax Act, in computing the distributable income of a company for the purposes of Chapter XI-D

Administrator General of Bengal-co-plaintiff Vs. Sm. Jnanadayini Devi ...

Court : Kolkata

Subject : Civil

Reported in : AIR1937Cal483,173Ind.Cas.334

as he is entitled to recover road cess or public works cess, payable under the provisions of the Cess Act, 1880.2. Under the provisions of the Cess Act, the amount payable by the tenure-holders is to be settled … action for the recovery of cess only arose in 1930 and therefore none of the amount is barred. Section 23, Bengal Sanitary Drainage Act, 1895, provides thus:Any bolder of an estate or tenure, who shall pay to … the estate of the late Sagore Chandra Dutta, proprietor of Touji No. 109/1, on account of a suit for the recovery of the drainage cess

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Subject : Direct Taxation

Reported in : AIR1924Cal668

State (1907) 34 Cal. 251, royalties from a coal mine were held liable both to cess under the Cess Act, 1880, and to income-tax under the Act of 1886, but it was said that,it may be conceded that Courts … London (1916) 2 A.C. 429, Pole Garew v. Craddock (1920) 3 K.B. 109. Although the document of title, under which the estate affected by these … Rankin, J.1. This is a Reference made by the Commissioner of Income-Tax, Assam, under Section 66, Sub-section (2) of the Indian Income-Tax Act (XI of 1922) for the opinion of the Court. The

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

I.L.R. 34 Calc. 257, 287, royalties from a coal mine were held liable both to cess under the Cess Act, 1880, and to income-tax under the Act of 1886, but it was said that 'it may be conceded that … London (1916) 2 A.C. 429, Pole Carew v. Craddock [1920] 3 K.B. 109.] Although the document of title, under which the estate affected by these … Rankin, J.1. This is a Reference made by the Commissioner of Income Tax, Assam, under Section 66 Sub-section (2) of the Indian Income Tax Act (XI of 1922) for the opinion of the Court.

Molins of India Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 40 and 109; ;Companies (Profits) Surtax Act, 1964 - Section 15 - Schedule - Rule 2

Reported in : (1983)35CTR(Cal)254,[1983]144ITR317(Cal)

of Sub-section (2) shall be deemed to authorise the allowance of any sum paid on account of any cess, rate or tax levied on the profits or gains of any business, profession or vocation or assessed at … the Surtax Act.'15. Surtax deductible in computing distributable income under Income-tax Act.--Notwithstanding anything contained in Clause (i) of Section 109 of the Income-tax Act, in computing the distributable income of a company for the purposes of Chapter XI-D