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Commissioner of Income Tax Vs. Dcm Sriram Consolidated Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 115JA, 115JA(2), 143(1), 143(2) and 260A; Bengal Cess Act, 1880 - Sections 5 and 6

Reported in : (2009)221CTR(Del)519; [2009]176TAXMAN49(Delhi)

was an imposition of cess on Tata Iron and Steel Ltd under Sections 5 and 6 of Bengal Cess Act, 1880, in respect of, iron ore extracted from its mines, which was, utilized for manufacture of iron, as stated … Rajiv Shakdher, J.1. The Revenue has preferred the present appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') against the judgment of the

Rajgaon Stone Co. Pvt. Ltd. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Other TaxesConstitution

Acts : Constitution of India, 1950 - Article 226;; Mines and Minerals (Regulation and Development) Act, 1957 - Section 2;; Cess Act, 1880 - Sections 78 and 80

Reported in : (2001)2CALLT474(HC)

this writ petition the petitioner challenged the issuance of the notices under sections 78 and 80 of the Cess Act, 1880 issued by the Collector, Birbhum on 4.10.88 on the basis of the despatch of the property being 'stones' … A. Lala, J.1. In this writ petition the petitioner challenged the issuance of the notices under sections 78 and 80 of the Cess Act, 1880 issued by the Collector, Birbhum on 4.10.88 on the basis

Commissioner of Income-tax, West Bengal, Calcutta Vs. Raja Benoy Kumar ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(1) and 4(3); Transfer of Property Act - Sections 107 and 117

Reported in : AIR1957SC768; [1957]32ITR466(SC)

Nandi v. Secretary of State, 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 … case, and goes much further than our decision in the present case.' 88. It appears from the above survey that there has been a divergence … Bhagwati, J. 1. This appeal with certificate of fitness under section 66A(2) of the Indian Income-tax Act (XI of 1922) is directed against the judgment and order of the

Jnaendra Mohan Chowdhry Vs. Gopal Das Chowdhry

Court : Kolkata

Subject : Tenancy

Reported in : (1904)ILR31Cal1026

tenure. These were a receipt dated the 14th Chaitra 1286 (26th March 1880) for a sum of Rs. 38-0-3-10 granted-in favor of defendant No. 2 … No. 2 did not amount to such a consent in writing by the landlords as was required by Section 88 of the Bengal Tenancy Act in order to effect a division of the tenure or distribution of the … Brett and Mookerjee, JJ.1. The plaintiffs-appellant brought a suit against these defendants to recover rents and cesses due in respect of a putni taluq standing in the name of Ray Prasad Sarkar from Baisak 1303

Ram Das Rae and ors. Vs. Brindaban Ram

Court : Allahabad

Subject : Property

Reported in : AIR1931All113; 129Ind.Cas.719

possessed by us, together with high and low lands, water and forest produce, fruit and timber trees, artizan's cess, fish, groves, ponds, said items and all the appurtenances, to Khushi Ram, Bhagirathi Ram, brother and heir of … been satisfied out of the usufruct. This was suit No. 12S of 1880. The Court held that the transaction amounted to a mortgage, but it … decree. The suit was directed against 29 defendants of whom defendants 1 to 6 were the persons in actual possession of the property in controversy.4. The lower appellate Court disagreed with the trial Court and held that … by the Privy Council in the leading case, the T. P. Act, Section 58, defines a mortgage by conditional sale stating the already existing law … Sarifunnissa v. Sheikh Inayat Hosssin [1863] 5 W.R. 88.8. Again at p. 571 their Lordships observed:What is