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Allahabad District Co-operative Bank Ltd. Vs. Union of India (Uoi) and ...
Allahabad
May-21-1971
Direct Taxation
Constitution of India - Articles 270 and 271; Income Tax Act, 1961 - Sections 3, 4, 81 and 110; Finance Act, 1963 - Sections 2 and 3
[1972]83ITR895(All)
It is in pursuance of this provision that the Central Legislature enacts Finance Acts from time to time. Section 2 of the Finance Act of 1963, which is the relevant Finance Act for our purposes, provides for the … of demand for a sum of Rs. 8,010.09 as additional surcharge computed under Section 3 of the Indian Finance Act, 1963. The petitioner complains thatthe notice of demand was not accompanied by the order of the Income-tax Officer, rectifying
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Swadeshi Mills Co. Ltd.
Mumbai
Dec-08-1994
Direct Taxation
Determination of Export Profits Rules, 1963; Finance Act, 1963 - Sections 2; Income Tax Determination of Export Profits Rules, 1963 - Rule 2
[1995]215ITR229(Bom)
the case, the assessee was entitled to export profits rebate, as provided for in section 2(5)(i) of the Finance Act, 1963, read with the rule 2(3) of the Income-tax (Determination of Export Profits) Rules, 1963 ?' 2. The material
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
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Additional Commissioner of Income-tax Vs. Gordon Woodroffe and Co. (Ma ...
Chennai
Nov-01-1976
Direct Taxation
Finance Act 1963, 1964, 1965, 1966 and 1967 - Sections 2(5)
[1977]110ITR880(Mad)
1966-67 was claimed by the assessee as export profits entitled for the rebate under Section 2(5)(i) of the Finance Act, 1963, and Section 2(5)(a)(i) of the subsequent Finance Acts. The Income-tax Officer, while accepting the explanation of the assessee
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
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
the First Schedule, and Clause (c) of that portion of Part I, called ' Surcharges on income-tax '7. Section 2(1)(a) of the Finance Act, 1963, provides that :2. Income-tax and super-tax.-(1) Subject to the provisions of Sub-sections (2), … 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
Tag this Judgment! AI Brief & AskFederal Bank Ltd. and ors. Vs. State of Kerala and ors.
Supreme Court of India
Mar-21-2007
Sales Tax
Kerala General Sales Tax Act, 1963 - Sections 2 and 5; Kerala Finance Act, 1998; Companies Act, 1956 - Sections 210(3); Sale of Goods Act, 1930 - Sections 4; Contract Act, 1872 - Sections 176; Constitution of India - Articles 14 and 19; Banking Companies Act, 1949 - Sections 2, 5, 6, 6(1), 8 and 29; Central Sales Tax Act, 1956 - Sections 2
[2007]137CompCas44(SC); 2007(2)CTC848; JT2007(5)SC91; 2007(3)KLT106(SC); 2007(4)SCALE613; (2007)4SCC188; (2007)6VST736(SC); 2007AIRSCW2411
of 2003 filed by Federal Bank Ltd. and Ors. v. State of Kerala and Ors.2. By the Kerala Finance Act, 1998 a Clause (g) was inserted in Section 2(viii) by which the definition of the word 'dealer' was … is: whether banks are 'dealers' under Section 2(viii) read with Explanation I of the Kerala General Sales Tax Act, 1963. Since common question of law arises in both the civil appeals, they are heard together and disposed of
Tag this Judgment! AI Brief & AskK. Srinivasan, A.V. Thomas and Co. Ltd., Alleppey Vs. Commissioner of ...
Kerala
Sep-19-1968
Direct Taxation
Finance Act, 1964 - Sections 2; Finance Act, 1963 - Sections 2(2); Constitution of India - Articles 270 and 271
AIR1969Ker300; [1969]73ITR275(Ker)
portion of the total income shall be the proportionate amount payable according to the rates provided in the Finance Act 1963. Under the Finance Act 1963, income-tax shall be increased by a surcharge, special surcharge and additional surcharge, while … the application of the assessee. The question referred is:'Whether the words 'income-tax' In the Finance Act, 1964 in Sub-section (2) (a) and Sub-section 2 (b) of Section 2 of the Finance Act 1964 would include surcharge and additional
Tag this Judgment! AI Brief & AskThe Income-tax Officer, Alleppey Vs. M.C. Ponnoose and ors.
Kerala
Jun-18-1965
Direct Taxation
Income-tax Act, 1961 - Sections 2(44); Finance Act, 1963 - Sections 4; Constitution of India - Article 245
AIR1966Ker5; [1967]64ITR117(Ker)
in the Official Gazette, to exercise the powers of a Tax Recovery Officer'. 3. Section 4 of the Finance Act, 1963, substituted a new definition for the definition extracted above and directed that the new definition 'shall be and … both the original petitions, is the appellant before us.2. The Income-tax Act, 1961, came into force on 1-4-1962 Section 2(44) of that Act defined the expression 'Tax Recovery Officer' as follows:'Tax Recovery Officer' means- (i) A Collector; (ii)
Tag this Judgment! AI Brief & AskEscotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.
Kerala
Feb-15-2002
Sales TaxService Tax
Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248
[2002]126STC475(Ker); 2006[2]STR567
gross value of service charges and that it had duly, complied with the law, both KGST Act and Finance Act.6. In the meanwhile, the Central Board of Excise and Customs, issued circular No. 23/3/97 dated October 13, 1997 … within the State of Kerala, it pays 12 per cent sales tax under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the KGST Act'). According to the petitioner, the sale of the instrument and the … SIM card is concerned, there cannot be any doubt that it amounts to 'sale' within the meaning of Section 2(xxi) of the KGST Act as there is transfer of property in the goods, i.e., SIM card, by the
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