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State of Kerala Vs. Alex George and anr. Etc.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Kerala Finance Act, 1987 - Sections 1(2) and 3(2); Kerala Plantations Tax Act, 1960 - Sections 2(9), 3, 3(1), 3(3), 4(2), 5, 6A, 8, 9, 9A, 13, 14 and 27; State Finance Act, 1987; Kerala Plantations (Additional Tax) Rules, 1960 - Rule 16; Kerala Plantations (Additional Tax) Amendment Act, 1967; Kerala General Sales Tax Act, 1963; Kerala Motor Vehicles Taxation Act, 1976; Central Excise Act, 1944

Reported in : (2004)192CTR(SC)581; [2004]271ITR290(SC); JT2004(10)SC104; 2005(1)KLT164(SC); 2004(9)SCALE545; (2005)1SCC299

dated 28.8.1998 raises the question as to the true scope and operation of Section 1(2) of the Kerala Finance Act, 18 of 1987 substituting Schedule-I to the Kerala Plantations Tax Act 1960 w.e.f. 1.7.1987.2. Since the aforestated question

West Coast Paper Mills Ltd. Vs. Commissioner of Income-tax Bombay

Court : Mumbai

Subject : Direct Taxation

Acts : Incom Tax Act, 1961 - Sections 194; of Finance Act, 1959 - Sections 18(3D) and (3E), 18(7) and 19(4)

Reported in : [1968]67ITR640(Bom)

order : 'Whether in view of section 19 (4) of the Finance Act, 1959 (as amended by the Finance Act, 1960), there was any obligation to deduct tax under sections 18 (3D) and (3E) from the dividends declared on … reference arises out of an order made against the assessee treating it to be under default under section 18 (7) of the Indian Income-tax Act, in respect of the taxes that should have been deducted and paid

Commissioner of Wealth-tax Vs. Kodaikanal Club

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40, 40(1), 40(6) and 40(7); Wealth Tax Act, 1957 - Sections 2, 3 and 21AA; Finance Act, 1960 - Sections 13; Societies Registration Act, 1860; Income Tax Act, 1961 - Sections 2(17) and 2(18)

Reported in : (2003)181CTR(Mad)534; [2003]260ITR617(Mad)

assessable entities are individual, Hindu undivided family and company. In the year 1960, by Section 13 of the Finance Act, 1960, the levy of wealth-tax on the wealth of companies came to be excluded with effect form the assessment … K. Raviraja Pandian, J. 1. The assessee, a members' club, catering exclusively to the social and cultural needs of its members, registered itself

The Commissioner of Income-tax, M.P., Nagpur and Bhandara Vs. Parmanan ...

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1960 - Sections 2(6); Income Tax Act, 1922 - Sections 2(6AA), 14(2) and 16(1)

Reported in : AIR1978MP80; [1979]119ITR219(MP); 1978MPLJ355

in the case of each partner by including the special surcharge of Rs 32,400 in accordance with the Finance Act, 1960 (Act No. 13 of 1960). On behalf of the assessee it had been contended that the exemption granted … J.S. Verma, J.1. This reference made under Section 66 (1) of the Income-tax Act, 1922, is to answer the following question:--'Whether, on the facts and in

Bhagavathy Tea Estates Ltd. and ors. Vs. State of Kerala and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Plantation Tax Act, 1960; Kerala Finance Act, 1987 - Sections 3; Finance Act, 1987

Reported in : [1989]179ITR508(Ker)

is useful to bear in mind some well recognised statutory practices in relation to the taxation statutes. The Finance Act, passed later, can act and affect the citizens in retrospect. In relation to the income of a previous … attention of administrators including the tax-gatherers.2. Plantation tax was imposed in the State by the Kerala Plantation Tax Act, 1960 (Act 17 of 1960).3. Law-making has its own complexities. This enactment also had its share. The legislation was … ultimately passed by the Legislature and it received the assent of the Governor on August 20, 1987. Under Section 1(2) of the new Act, there was a deeming provision, making the Act effective from July 1, 1987.10. Collection

O. P. Aggarwal, Income-tax Officer, C-ward, Jullundur Vs. the State an ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [1966]59ITR158(P& H)

made by the learned Magistrate. Reference in this connection is made to sections 32 and 33 of the Finance Act No. 5 of 1964, whereby section 137 of the Income-tax Act, has been ommitted and section 138 existing … business, without fear of the matters being disclosed to others. By section 9 of the Taxation Laws (Amendment) Act, 1960 (Act No. 28 of 1960), a new section 59B was introduced in the principal Act, which was to … be final and shall not be called in question in any court of law.(2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Governmentmay, having regard to the practices

P.A. Asma Beevi Vs. Commissioner, Municipal Council, Ernakulam and anr ...

Court : Kerala

Subject : Direct Taxation

Acts : Constitution of India - Article 277; Replacement of Cochin Income-tax Act, 1961; Kerala Municipalities Act, 1960 - Sections 110(1); Finance Act, 1950; Cochin Municipal Act, 1113

Reported in : AIR1968Ker31

VI of 1117 (M.E.) has been replaced by the Indian Income-tax Act, 1922, by Section 13 of the Finance Act. 1950, with effect from the 1st April 1950. and subsequently the Indian Income-tax Act, 1922, has been replaced … 1186 of 1963. Theappeal challenges the conclusion in the judgment under appeal that Section 110(1)(b) ofthe Kerala Municipalities Act, 1960, is inforce, and that the levy of a tax under thatprovision in respect of the income of theappellant

Commissioner of Income-tax, Delhi and Rajasthan Vs. Mazdoor Kisan Sahk ...

Court : Rajasthan

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 10(2) and 14(3); Income-tax (Amendment) Act, 1960

Reported in : AIR1970Raj252; [1970]75ITR253(Raj); 1969()WLN365

of the assessee became taxable by the amendment of Section 14 (3) of the Act made by the Finance Act, 1960 and this amendment could not take away the vested right of the assessee exempting its business income from … Bhandari, C.J. 1. The Income-tax Appellate Tribunal Bench 'B' (hereinafter called the Tribunal) has made this reference under Section 66 (1)

Commissioner of Wealth Tax Vs. Cosmopolitan Hospitals (P) Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40, 40(2) and 40(3)

Reported in : (2003)185CTR(Ker)111; [2004]265ITR312(Ker)

an entity were exempted from assessment under the Act from the 1st day of April, 1960, by the Finance Act, 1960, and that it is only by the Finance Act, 1983, closely-held companies are brought within the purview of … 1. The matter arises under the WT Act, 1957 (for short 'the Act').2. The scope and ambit of Section 40(3)(vi) of the Finance Act, 1983, regarding the computation of net wealth of a closely-held company which was

Kottar Elankadai Musliem Samudhaya Trust Represented by the President, ...

Court : Chennai Madurai

Subject : Land Acquisition

special notice as required to be issued under proviso to Rule 9 of Schedule IV of Taxation and Finance Rules framed under the Tamil Nadu District Municipalities Act, 1920? 2. Whether the revision of assessment of property … 100, order 41 Rule 31 Tamil Nadu District Municipalities Act, 1920 Tamil Nadu Building (Lease and Rent Control) Act, 1960 Section 4 Levy of Taxes Assessment Appellant-Plaintiff was a Trust and filed the suit for declaration that assessment of … (Prayer: Second Appeal filed under Section 100 of Civil Procedure Code, against the judgment and decree of the learned