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Additional Commissioner of Income-tax, Gujarat Vs. Rustam Jehangir Vak ...

Court : Gujarat

Subject : Direct Taxation

Acts : Cotton Textiles (Control) Order, 1948; Incomes Tax Act, 1961 - Sections 28, 37 and 37(1)

Reported in : [1976]103ITR298(Guj)

akin to penalty incurred for an act opposed to public policy, a policy under-lying the Coffee Market Expansion Act, 1942, and which was left to the Coffee Board to enforce.' 13. The Supreme Court in this particular case … under the provisions of clause 21-C(1)(b) of the Cotton Textiles (Control) Order, 1968, was business expenditure allowable under section 28 or under section 37 of the Act 2. In Income-tax Reference No. 16 of 1974, in the second

A.C. Shive Gowda, Etc., Etc. Vs. Coffee Board and ors., Etc., Etc.

Court : Karnataka

Subject : Labour and Industrial

Acts : Constitution of India - Articles 12 and 226; Indian Coffee Act, 1942 - Sections 2, 2(22), 4, 4(1), 4(2), 5, 10, 11, 12, 13, 13(4), 14, 16 to 26, 27, 28, 29, 30, 31, 31(1), 31(2), 32, 32(2), 34, 37, 38, 38A, 39, 39A, 42, 46, 47 and 48; Payment of Bonus Act - Sections 32; Industrial Disputes Act, 1947 - Sections 8.2; Indian Coffee Market Expansion Ordinance, 1940

Reported in : 1980(1)KarLJ200; (1980)ILLJ123Kant

presented under Art. 226 of the Constitution of India, by registered owners of coffee estates under the Indian Coffee Act, 1942 (hereinafter referred to as 'the Act', the following question of law arises for consideration : 'Whether the Coffee … provisions of Sections 24 or 28 and Section 58 of the Evidence Act Held, Either Section 24 or Section 28 cannot be pressed into service by the revenue since the case does not arise under the criminal proceedings

G.M. Gopalkrishna Vs. Wealth-tax Officer, Mysore

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act 1957 - Sections 2, 3, 4, 5, 5(1) and 6

Reported in : [1964]51ITR575(KAR); [1964]51ITR575(Karn)

pool fund to the registered growers are the main features of the coffee marketing scheme operated under the Coffee Act, 1942. It is obligatory on every registered grower to deliver his coffee to the coffee pool. The growers deliver … under the Coffee Act compels every registered owner to deliver his entire surplus produce to the Coffee Board. Section 25(1) of the Coffee Act prescribes : 'All coffee produced by a registered estate in excess of the … the assessment years 1957-58 and 1958-59 as per his order dated January 28, 1959. For the assessment year 1957-58, the net wealth of that petitioner

Commissioner of Income-tax Vs. J.K. Cotton Spinning and Weaving Mills ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10; Income Tax Act, 1961 - Sections 28

Reported in : (1980)16CTR(All)131; [1980]123ITR911(All); [1980]4TAXMAN1(All)

akin to penalty incurred for an act opposed to public policy, a policy underlying the Coffee Market Expansion Act, 1942, and which was left to the Coffee Board to enforce. '11. It would be seen that that was … in Haji Aziz and Abdul Shakoor Bros. v. CIT : 1983ECR1942D(SC) . The deduction was, however, claimed under Section 28(1) of the Act. The AAC accepted the contention and gave the relief for both the years under consideration.

Anil Kumar Bhandari Vs. Union of India (Uoi)

Court : Karnataka

Subject : Commercial

Acts : Coffee Act, 1942 - Sections 20 and 22; Coffee Rules, 1955 - Rule 44

Reported in : ILR1995KAR193; 1995(1)KarLJ632

and the resultant upward trend in retail prices, the first respondent in pursuance of Section 20 of the Coffee Act, 1942 (for short 'the Act'), directed the second respondent to implement the Directives mentioned in Annexure-B to arrest steep … guard, lest we erect our prejudices into legal principles....' (See: New State Ice Company v. Earnest A. Liebmann, 285 US 262 at 310-11 -Dissenting opinion of Brandeis, J.) In regard to Courts and policy we might recall

India Coffee House Vs. their Workmen (Class Iv Servants)

Court : Mumbai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942

Reported in : (1956)IILLJ211Bom

by the State Government is illegal. In support of this contention he relies on certain provisions of the Coffee Act, 1942, and the Industrial Disputes Act, 1947. Now, this is a reference by the Government of the State of … Acts/Rules/Orders: Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942AWARD1. This is a reference by the Government of Bombay, under Clause … the order of reference; vide Development Department Order, No. AJI, 1455, dated 28 December, 1955. The demands of the workmen are as follows :- Schedule.

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

& PRODUCE COMPANY LIMITED) DATED229/2008 P3 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE PROVISIONS OF THE COFFEE ACT,1942 IN RESPECT OF THE VERY SAME ESTATE DATED2212/62. P4 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE … Nos.6/2000, 8/2000, 3/2001 and 16/2001. The 2003 Act was passed by the State Legislature and notified on 06.06.2005. Section 1(2) further provided that the 2003 Act shall be deemed to have come into force on W.P(C) No.26691 … 22661, 29466, 27296, 32740, 32767, 36454, 29199, 14064, 34575, 25801, 12594, 14298, 2871, 8127, 1006, 1767, 8412, 10770, 20694, 25835, 25867, 34554, 27821, 29101 &

The Dy. Commissioner and Another Vs. Gidda and Others

Court : Karnataka

Subject : Constitution

Acts : Constitution of India - Articles 226, 227; Karnataka (Religious and Charitable) Inams Abolition Act, 1955 ; Mysore (Religious and Charitable) Inams Abolition Act, 1955. ; Mysore Forest Regulation, 1900 - Section 35 (1)(3), 2(2), 33; Karnataka Forest Act 1963 - Section 117, 106, 6; KCRIA Act - Section 3, 9(1), 3(g), 3(b), 7, 8; Karnataka Land Grant Rules

Reported in : 2012ILR(Kar)2275

is contended that there is coffee cultivation, proof of such cultivation in terms of the requirements under the Coffee Act 1942 shall also be produced. Mere stray entries in revenue records shall not be acceptable. If the said requirements … it is contended that the notification dated 06.03.1928 is not valid inasmuch as the same is issued under Section 35 (iii) of the Regulations. It is further contended that the said Regulation only provides for Regulation of … quash vide Anx. A1 dated 25.11.1993. Anx. 92 dated 30.09.93. Anx.A3 dated 28.10.93. Anx. A4 dated 14.09.93. Anx. A5 dated 17.02.94. Anx.A6 Dated 25.11.93 and

Cit, Gujarat-i, Ahmedabad Vs. Ahmedabad Cotton Mfg. Co. Ltd. and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 28, 37 and 37(1); Cotton Textiles (Control) Order, 1948

Reported in : I(1994)BC95(SC); [1994]205ITR163(SC); JT1993(6)SC155; 1993(4)SCALE250; (1994)1SCC632; [1993]Supp3SCR392

was akin to penalty, for it was paid for infraction of public policy underlying the Coffee Market Expansion Act, 1942, which was left to be enforced by the Coffee Board. That amount, it was found, was not an … of the Cotton Textiles (Control) Order, 1948, as amended from time to time, was business expenditure allowable under Section 28 of the Income Tax Act, 1961 ?3. Whether, the payment of Rs. 5,17,781 made by the assessee to

Shree Renuka Sugars Limited Vs. Union of India Ministry of Consumer Af ...

Court : Karnataka

Subject : Land Acquisition

for purposes of research or seed farm or sale in favour of the Coffee Board  constituted under the Coffee Act, 1942”. 94. The condition precedent is that application of the said provision on the date of the sale … Kilometers by Press Note No.1/1997 dated 10-1-1997. The Central Government in exercise of powers conferred on it by Section 3 of Essential Commodities Act, 1965, and by virtue of an amendment dated 10-11-2006 inserted Clause 6A, 6B, … December 2010 and also for quashing the Environment Clearance Certificate issued on 28th December 2010. 6. The petitioners in W.P.No.66903/2010 are the members and share