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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 … the total income of the assessee for the assessment year 1976-77 '2. The assessee's claim for deduction under Section 37 of the Income-tax Act, 1961, of the amount paid as surtax under the Companies (Profits) Surtax Act, 1964

Sundaram Industries Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(43), 9, 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 38, 39, 40 and 256(1)

Reported in : (1986)53CTR(Mad)51; [1986]159ITR646(Mad)

the case of Jaipuria Samla Amalgamated Collieries Ltd., the question was whether the cess paid under the Bengal Cess Act, 1880, and education cess under the Bengal (Rural 'Primary Education Act, 1930, in relation to the coal mines which … as to whether in the event of the surtax paid or payable being held as allowable either under section 37 or section 28 of the Income-tax Act, 1961, the same had to be disallowed under section 40(a)(ii). The

Makum Tea Company (India) Ltd. and anr. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Surtax Act

point considered in the aforesaid case was whether the road cess and public works cess under the Bengal Cess Act, 1880, and education cess under the Bengal (Rural) Primary Education Act, 1930, were deductible from chargeable income because of … deduction because of the prohibition contained in Section 40(a)(ii) even if it were allowable as a deduction under Section 37 of the Income-tax Act, 1961 ?' 2. The question as framed requires this court to decide as to

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 … profession. Section 29 sets out the method of ascertainment of income with reference to Sections 30 to 40A. Section 37 permits deduction of expenditure with certain exceptions. The scheme of deductions as found in Section 10(2)(xv) after the

Dattatraya Vasudev Khatkul Vs. Parashram Anant Moghe

Court : Mumbai

Subject : Tenancy

Reported in : AIR1944Bom218; (1944)46BOMLR363

khata No. 84 should be fixed at survey assessment and local fund cess only. Defendant No. 2 as the managing khot having given his consent … Nos. 1 and 2. The other parties shall bear their own costs. Khoti Settlement Act (Bom. I of 1880), Section 17, 18, 20-Occupancy tenant-Payment of rent-Entry in botkhat-Subsequent amendment of entry only with consent of managing khot-Entry ultra … Secretary of State for India I.L.R. (1911) 36 Bom. 325 where the Collector acting under the provisions of Section 37 of the Bombay Land Revenue Code, 1879, purported to deal with land which was prima facie the property … Lokur, J.1. This appeal involves a question of considerable importance under the Khoti Settlement Act, 1880.2. The facts are not in dispute. The plaintiff and defendants Nos. 2 to 17 are co-sharers in the

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(D) “minor mineral matters”. 23.1 In the coal matters, the constitutional validity of the amendment made to the Cess Act, 1880 and West Bengal Rural Employment and Production Act, 1976 by which the expression “coal-bearing land” was defined to … basis for the same may Civil Appeal Nos.4056-4064 of 1999 Etc. Page 37 of 193 be found in Section 9 of the Act, which prescribes … I dealing with mineral development.9. The precise question before this Court being, whether, imposition of royalty envisaged under Section 9 of the MMDR Act 1957, which is a parliamentary legislation passed by virtue of Entry 54 -

Mirchumal Samandas and ors. Vs. the Union of India and ors.

Court : Gujarat

Subject : Property

Acts : Displaced Persons (Compensation and Rehabilitation) Rules, 1955 - Rule 42; Displaced Persons (Compensation and Rehabilitation) Act, 1954 - Sections 14 and 36

Reported in : AIR1974Guj174

1970 SC 1298 it has been laid down, in the case of a cess payable under the Bengal Cess Act, 1880, that the mode of computation of cess is a matter for the assessing authorities except where the computation … allotable. In case of Government built properties which are not allotable, Rule 37 provides that 'every Government built Pro Rule 36 may, unless the Central … suit could not be maintained. He also held that the jurisdiction of the Civil Court was barred by Section 36 of the Displaced Persons (Compensation and Rehabilitation) Act. 1954. In view of his findings on these two

The Corporation of Calcutta and ors. Vs. Sarat Chandra Ghatak and anr.

Court : Kolkata

Subject : Constitution

Acts : Constitution of India - Articles 110(2), 199(2), 245, 265 and 277; ;Calcutta Municipal Act, 1951 - Sections 233 and 229

Reported in : AIR1959Cal704

agency to impose a rate not exceeding the ceiling rate. Instances of such legislation are furnished by the Cess Act, 1880 (Bengal Act IX of 1880), Sections 6, 38 and 39; Calcutta Municipal Act, (West; Bengal Act XXXIII of … display of such advertisements on payment of money in accordance with the rules made by the Corporation under Section 229 of the Calcutta Municipal Act, 1951. The owners of the Purna Theatre having refused to take out

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 … 38 IA 31,Manindra Chandra Nandi v. Secretary of State, (1911) 38 Cal 372=9 IC 311=38 IA 31 (PC). has been referred to, but their Lordships

Commissioner of Income-tax, West Bengal Vs. West Bengal Mining Co.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]67ITR292(Cal)

?'In order to answer the question referred to us, it is necessary to examine the scheme of the Cess Act, 1880, and the Bengal (Rural) Primary Education Cess Act, 1930. In the first mentioned Act the Preamble reads as … the Indian Income-tax Act. The Privy Council examined the provisions of sections 37, 38 and 39 and rules 1 to 3, 5, 10, and 11 … BANERJEE J. - This is a reference under section 66 (1) of the Indian Income-tax Act, 1922. The assessment year involved is the year 1955-56, the corresponding