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Commissioner of Income-tax Vs. Madras Motor and General Insurance Co. ...
Chennai
Jun-19-1974
Direct Taxation
Finance Act, 1963; Income Tax Act, 1961 - Sections 99(1); Finance Act, 1968 - Sections 31(3); Companies (Profits) Surtax Act, 1964 - Schedule - Rule 1
[1975]99ITR243(Mad)
Rs. 250 in each case. Direct Taxation - assessment - Section 99 (1) of Income Tax Act, 1961, Finance Act, 1963, Section 31 of Finance Act, 1968 and Rule 1 of Schedule to Companies (Profits) Surtax Act, 1964 - whether
Tag this Judgment! AI Brief & AskMadurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...
Supreme Court of India
Jul-28-1975
Direct Taxation
Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)
[1975]101ITR24(SC); (1975)2SCC454; AIR 1975 SC 2016
rate the income was taken at Rs. 9,48,335 in view of Section 110 of the Act. Applying the Finance Act, 1963 (XIII of 1963), the respondent computed the residual income of the appellant at Rs. 5,39,386 and levied on … High Court of Madras under Article 226 of the Constitution to challenge an assessment order dated August 22, 1963, made by the respondent, levying additional surcharge on its residual income. The High Court dismissed the writ petition
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Gwalior Rayon Silk Manufacturing (Weavi ...
Mumbai
Nov-02-1998
Direct Taxation
Income Tax Act, 1961 - Sections 28, 36(1), 37 and 80E; Finance Act, 1963 - Sections 2(5); Companies (Profits) Surtax Act, 1964
[1999]237ITR253(Bom)
of yarn entitlement should be included in the total turnover for the purposes of Section 2(5)(a)(i) of the Finance Act, 1963, has been decided in favour of the Revenue by the decision dated March 17, 1993, of this court … B.P. Saraf, J.1. By this reference under Section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following 16 questions of law to this court for opinion. The
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.
Supreme Court of India
May-06-2005
Excise
Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3
AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)
Abkari Act, Kerala Sales Tax Act, Sections 2, 5, 5(1), 5(2C) and 35 of Kerala General Sales Tax Act, 1963, Section 3A of Kerala Finance Act, 2001, Kerala Distillery and Warehouse Rules, 1968, Foreign Liquor Storage in Bond Rules,
Tag this Judgment! AI Brief & AskHari Krishna Bhargav Vs. Union of India (Uoi) and anr.
Supreme Court of India
Oct-06-1965
Constitution
Indian Income-tax Act, 1961 - Sections 2; Constitution of India - Articles 14, 246, 292, 293 and 366(4); Finance Act, 1964 - Sections 3(1), 44, 280, 280-A, 280-E, 280-O, 280-X, 280-X(1) and 280-X(2); Provincial Act; Compulsory Deposit Scheme Act, 1963
AIR1966SC619; [1966]59ITR243(SC); [1966]2SCR22
law relating to income-tax and super-tax. The Act came into force on April 1, 1962. The Parliament enacted Finance Act 5 of 1964 to give effect to the financial proposals of the Central Government for the financial year … could appropriately be incorporated in the Indian Income-tax Act, 1961. The Parliament did enact the Compulsory Deposit Scheme Act, 1963, as a separate statute, but the does not mean that it had no power to incorporate it within … 44 of the Finance Act, Ch. XXII-A relating to annuity deposit containing Sections 280-A to 280-X was introduced into the Income-tax Act. By that chapter
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Indo-marine Agencies
Kerala
Nov-19-1971
Direct Taxation
Finance Act, 1963 - Sections 2(5); Income Tax Act, 1922
[1973]87ITR41(Ker)
1963. The export profit rebate is allowable under Clause (i) of Sub-section (5) of Section 2 of the Finance Act, 1963. That clause runs as follows :' (5) In respect of any assessment for the assessment year commencing on … Govindan Nair, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the department. The question referred is in these terms : 'Whether, on the facts
Tag this Judgment! AI Brief & AskHotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes
Kerala
Sep-28-2007
Sales Tax/VAT
Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30
2008(1)KLJ419; (2009)25VST546(Ker)
at 10% on the sale turnover of alcohol by bar hotels. The KGST Act was amended by Kerala Finance Act, 2005 providing far payment of tax at compounded rate by bar licencees running hotels not being star hotels … these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can be applied to those dealers who had opted for payment of Turnover Tax for the assessment year … H.L. Dattu, C.J.1. This judgment would dispose of Writ Appeal No. 1877 of 2007 and connected appeals, which have been filed against the common
Tag this Judgment! AI Brief & AskSuma Devi Vs. State of Kerala
Kerala
Apr-08-2005
Sales Tax
Kerala General Sales Tax Act, 1963 - Sections 5, 5(1) and 7(1); ;Kerala Finance Act, 2001 - Sections 1, 1(2) and 6; ;Kerala Finance Act, 2000 - Sections 7(1); ;Kerala Provisional Collection of Revenue Act, 1985; ;Constitution of India - Articles 14, 19(1) and 265
2005(2)KLT870; [2005]142STC170(Ker)
Section 7(1)(b) of the Kerala General Sales Tax Act, 1963 by Sections 1 and 6(c) of the Kerala Finance Act, 2001 (Act 7 of 2001) is under challenge in these cases. Writ petitioners are aggrieved by the introduction
Tag this Judgment! AI Brief & AskCommnr. of Customs, Central Excise, Noida Vs. Punjab Fibres Ltd., Noid ...
Supreme Court of India
Feb-14-2008
Excise
Central Excise Act, 1944 - Sections 35, 35(1), 35C, 35E(3), 35G, 35H and 35H(1); Finance Act, 1999 - Sections 128; Limitation Act, 1963 - Sections 5; General Clauses Act; Motor Vehicles Act, 1939 - Sections 110 and 110A(3)
2008(125)ECC195; 2008(151)LC195(SC); 2008(223)ELT337(SC); JT2008(2)SC458; 2008(2)SCALE469; (2008)3SCC73; [2008]13STT112; 2008(2)Supreme12
of law arising from such order of the Tribunal.3. Section 35H was substituted by Section 128 of the Finance Act, 1999. The High Court dismissed the reference application holding that it had no power to condone the delay … if the Act does not provide for any condonation of delay, there is a provision under the Limitation Act, 1963. Learned Counsel for the respondent on the other hand supported the view given by the High Court. 5. … presentation of the reference under Section 35H(1) of the Central Excise Act, 1944 (in short the 'Act'). 2. Undisputedly, in all these cases the reference
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Andhra Pradesh Vs. M. Chandra Sekhar
Supreme Court of India
Dec-04-1984
Direct Taxation
Income-tax Act, 1961 - Sections 139, 139(1), 139(2) and 139(4), 256, 271 and 271(1), Rule 13; Indian I.T. Act, 1922; Income Tax Rules - Rule 13; Finance Act, 1963 - Sections 139
AIR1985SC114; (1985)44CTR(SC)110; [1985]151ITR433(SC); 1984(2)SCALE973; (1985)1SCC283; [1985]2SCR215; 1985(17)LC262(SC)
to payment of interest would apply to the case. Sub-section (8) of Section 139 was inserted by the Finance Act,'-1963 with effect from April 28. 1963. It declared that notwithstanding anything contained in Clause (iii) of the … are directed against the judgment of the High Court of Andhra Pradesh disposing of a reference under Sub-section 111 of Section 256 of the Income-tax Act. 1961 on the following questions of law :1. Whether on the
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