Advanced Search Results

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 … law.7. Sri Gulati also drew our attention to certain provisions of the Trade and Merchandise Marks Act, 1958. Section 49 of that Act provides for application for registration as registered user. According to Sub-section (1) ofthis section, where

SerajuddIn and ors. Vs. the State of Orissa

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3, 5, 5(1) and 5(2); Constitution of India - Article 286 and 286(1); Constitution Sixth Amendment Act, 1956; West Bengal Sales Tax Act; Mysore Sales Tax Act; Bihar Sales Tax Act; Tea Act, 1953; Coffee Act, 1942; Imports and Exports (Control) Act, 1947; Bombay Sales Tax Act - Sections 10; Exports Control Order, 1958; General Clauses Act - Sections 13; Sale of Goods Act; Import and Export Control Act, 1947

Reported in : AIR1975SC1564; (1975)2SCC47; [1975]SuppSCR169; [1975]36STC136(SC)

with a case relating to the export of coffee. Export of coffee outside India was controlled under the Coffee Act, 1942, by the Coffee Board. Coffee especially screened and selected was sold to registered exporters at 'export auctions'. Permits … the appellant's two contracts with the Corporation are exigible to tax under the Central Sales Tax Act, 1956.4. Section 5(1) of the Central Sales Tax Act, 1956 hereinafter referred to as the Act contains the following relevant

A. Ananthalakshmi Ammal and anr. Vs. the Indian Trades and Investments ...

Court : Chennai

Subject : Company

Acts : Companies Act, 1913 - Sections 76, 76(3), 83B and 86I

Reported in : AIR1953Mad467; (1953)IMLJ275

whether the co-option of K.N. Narayana Iyer and K.C. Chandy as directors in a company called the Amalgamated Coffee Estates Ltd., is valid. This company was formed with the object of carrying on business in coffee, tea, … Article 101 of the Company provided that at the ordinary meeting all the directors should retire from office. Section 49 of the Companies Act provided that the directors were bound to summon a general meeting of the company

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 3(3), 4(1), 4-A, 4-B, 10, 13, 21, 24-B, 29, 36 to 44-C, 45 to 48, 49-E, 49-F, 50, 54, 61 to 63 and 65 to 67-A; Excess Profits Tax Act, 1940 - Sections 2 to 5, 21, 23 and 24; Income Tax Act, 1932 - Sections 21; Saskatchewan Act; Income-tax Act, 1918 - Sections 33; Income Tax (Amendment) Act, 1939

Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335

the meaning of the Indian Income-tax Act or the Excess Profits Tax Act any more than the green coffee in Mathias' case I.L.R. [1939] Mad. 178 which the Privy Council held could not be so regarded. The … regard to such profits. For the succeeding period commencing from 21st October, 1941, and ending on 8th November, 1942, a tax of Rs. 2,55,485-1-0 computed on the same basis, was also imposed on the assessees. The assessees … Bombay upon a reference made by the Income-tax Appellate Tribunal, Bombay, under section 66(1) of the Indian Income-tax Act. The respondent firm, the assessees, carried … 10, 13, 24-B, 29, 36 to 44-C (inclusive), 45 to 48 (inclusive), 49-E, 49-F, 50, 54, 61 to 63 (inclusive), 65 to 67-A (inclusive) of

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1950]18ITR472(SC)

the meaning of the Indian Income-tax Act or the Excess Profits Tax Act any more than the green coffee in Mathias case which the Privy Council held could not be so regarded. The oil is manufactured for … regard to such profits. For the succeeding period commencing from 21st October, 1941, and ending of 8th November, 1942, a tax of Rs. 2,55,485-1-0 computed on the same basis was also imposed on the assessees. The assessees … Bombay upon a reference made by the Income-tax Appellate Tribunal, Bombay, under Section 66(1) of the Indian Income-tax Act. The respondent firm, the assesses, carried … 10, 13, 24-B, 29, 36 to 44-C (inclusive), 45 to 48 (inclusive), 49-E, 49-F, 50, 54, 61, to 63 (inclusive), 65 to 67-A (inclusive) of

Trustees of the Port of Madras Vs. the State of Madras

Court : Chennai

Subject : Sales Tax

Reported in : (1960)IIMLJ86; [1960]11STC224(Mad)

to pay sales tax on its turnover. The India Coffee Board was constituted by the Coffee Market Expansion Act, 1942, with a view to pool the coffee grown by the producers, sell the same at a profit and … levied and collected by them for water supplied to the ships that anchor at the Madras Port. Under Section 171 of the City Municipal Act, the Corporation of Madras is bound to supply the Port Trust with

Consolidated Coffee Ltd. and ors. Vs. the Coffee Board and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2(1), 3, 5, 5(3), 5(5), 6, 6B, 10, 13(4), 17, 18, 18A, 29, 31(2), 32, 32(1)(2), 42 and 42(1); Tamil Nadu General Sales Tax Act, 1959 - Sections 7A

Reported in : ILR1989KAR1532; 1988(2)KarLJ488; [1989]74STC272(Kar)

Tax Act, out of the pool fund which it is required to maintain, under section 30 of the Coffee Act, 1942 ?' 2. The brief facts and circumstances of the case which have given rise to the above question … imposed on the Coffee Board and does not make it a trustee in any event. * * * 49. In the aforesaid view of the matter, we are of the opinion that the imposition of tax in

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

United States Vs. Lopez

Court : US Supreme Court

Subject : Land Acquisition

the presence, or absence, of a work force with a basic education. See MacCormack, Newman, & Rosenfield 73; Coffee 296. Scholars on the subject report, for example, that today, "[h]igh speed communication and transportation make it possible … student, carried a concealed handgun into his high school, he was charged with violating the Gun-Free School Zones Act of 1990, which forbids "any individual knowingly to possess a firearm at a place that [he] knows ... … might, through repetition elsewhere, have such a substantial effect on interstate commerce. Section 922(q) is a criminal statute that by its terms has nothing to … A. L. A. Schechter Poultry Corp. v. United States, 295 U. S. 495 , 550 (1935), the Court struck down regulations that 555 fixed the

Karsondas Ranchhoddas (Legal Heirs of Late Ranchhoddas Jethabhai) Vs. ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29

Reported in : [1972]83ITR256(Bom)

purchased shares of well-known companies like Tatas, Lever Brothers, Indian Iron or in any of the tea and coffee companies.8. The assessee filed an appeal to the Tribunal which confirmed the order of the Appellate Assistant Commissioner. … has referred the following question for the opinion of the High Court under section 66(1) of the Income-tax Act, 1922 :'Whether, on the facts and in the circumstances of the case, the losses amounting to Rs. 602, … has been dealing in shares since 1941 and for the assessment years 1942-43 to 1947-48 the profits which he made on the sale of shares