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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 … the Income Tax Officer on the basis of and with reference to Sub-clause (ii) of Clause (a) of Section 40 which read thus at the relevant time:40. Notwithstanding anything to the contrary in Sections 30 to 39, the

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 … and gains. According to the Revenue, the amount paid on account of surtax fell within the mischief of Section 40(a)(ii) of the Income-tax Act, 1961, for such sum was paid on account of tax levied on the profits

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 … finding, it was not necessary to consider whether the deductibility of surtax was excluded by the provisions of section 40(a)(ii) of the Income-tax Act, 1961. However, he was inclined to take the view that surtax was not calculated

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 … The following question has been referred to this court for its decision by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, for short 'the Act' : 'Whether, on the facts and in the … not allowable as a deduction because of the prohibition contained in Section 40(a)(ii) even if it were allowable as a deduction under Section 37 of

Khagendra Nath Banerjee and ors. Vs. Sm. Rani Harshamukhi Dassi and or ...

Court : Kolkata

Subject : CivilTenancy

Reported in : AIR1943Cal49

of not more than thirty years (Section 21). The rate determined is to be published as provided in. Section 40, Cess Act, and shall be paid together with road cess, presumably in such instalments as the road cess … as he is entitled to recover road cess or public works cess payable under the provisions of the Cess Act, 1880.3. It is clear that under the provisions of this section, the proprietor can realise from his subordinate

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 … 1964, and unsuccessfully claimed deduction before the revenue authorities. The Income-tax Officer rejected the claim as prohibited under Section 40(a)(ii) of the Income-tax Act. The Appellate Assistant Commissioner, on appeal, entertained a doubt as to the tenability of

Kesoram Industries Ltd. (Textile Division) Vs. Coal India Ltd.

Court : Kolkata

Subject : Other Taxes

Acts : Constitution of India - Articles 32, 136, 141, 226, 323, 323A and 323B;; West Bengal Taxation Tribunal Act, 1987 - Sections 2, 4, 6 and 6(1), 14 and 15;; Cess Act, 1980;; West Bengal Rural Employment and Production Act, 1976 - Sections 2, 2(1), 3(2) and 4(2);; West Bengal Rural Employment and Production (Amendment) Act, 1992;; West Bengal Primary Education Act, 1973 - Section 78(2);; Indian Contract Act, 1872 - Section 70;; Cess Act, 1880 - Sections 5, 6 and 7;; Code of Criminal Procedure (CrPC) , 1973;; West Bengal Taxation Tribunal (Amendment) Act, 1992;; Madras Village Panchayat Act - Sections 115, 115(1) and (3) and 116;; Madras Revenue Recovery Act, 1984;; Madras Revenue Recovery Act, 1864;; Orissa Cess Act, 1962;; Madhya Pradesh Upkar Adhiniyam, 1981 - Section 11 and

Reported in : AIR1993Cal78

which the amount collected from cess shall be utilised for the development of mining lease areas.' BIHAR Bengal Cess Act 1880 Section 4. 'Royalty for the purpose of this Act in respect of mines and quarries means payment (which includes … State Legislature competent to make laws with respect to such matter in accordance with the provision of Part XL The expression 'in relation to any matter' in the Explanation obviously refers to any matter enumerated in Clause

Jaipuria Samla Amalgamated Collieries Ltd. Etc. Vs. the Commissioner o ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Companies Act, 1913; Bengal Cess Act, 1880 - Sections 5, 6 and 72 to 76; Bengal (Rural) Primary Education Act, 1930 - Sections 29; Income Tax Act, 1922 - Sections 10, 10(1), 10(2) and 10(4); Cess Act, 1930; Bengal Village Self Government Act, 1919; Income Tax Act, 1961 - Sections 28, 30 and 40

Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510

gains and therefore they would be covered by the said provision.4. According to the preamble to the Bengal Cess Act 1880, the road and works cesses were levied on immovable property interalia to provide for the construction and maintenance … amounts payable by the assessee on account of the aforesaid cesses were claimed by it as deduction under Section 10 of the Income-tax Act, 1922, hereinafter referred to as the 'Act', in the computation of its profits. … is equivalent to Clause (ix) of Section 10(2) of the Act. Section 40(a)(ii) corresponds to Section 10(4) of the Act. It is significant that in

Malhati Tea Syndicate Limited Vs. Revenue Officer, Jalpaiguri and ors.

Court : Kolkata

Subject : Property

Acts : West Bengal Estates Acquisition Act, 1954 - Section 42, 42A, 42(3) and 42(4); ;West Bengal Estates Acquisition (Amendment) Act, 1969; ;Bengal Cess Act, 1880 - Sections 38 to 40; ;Bengal (Rural) Primary Education Act, 1930 - Sections 29(2) and 30; ;Companies Act, 1956 - Section 23(3); ;Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 22

Reported in : AIR1973Cal78,[1973]43CompCas337(Cal)

the Cess Act lays down the manner in which public works cess is to be assessed and levied. Section 40 of the Cess Act requires publication of the cess fixed for any particular year. In accordance with the … and that in any event, any such revision would require revaluation in the manner set out in the Cess Act, which had not been followed in this case. It was, therefore, held by the trial Court that the

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