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Assistant Controller of Estate Duty and ors. Vs. Prayag Dass Agarwal

Court : Supreme Court of India

Subject : Other Taxes

Acts : Estate Duty Act, 1953 - Sections 5(1), 35, 51, 52, 52(1), 52(3), 85 and 85(1); Constitution of India - Articles 136 and 226; Estate Duty Rules - Rule 18; Finance Act, 1910 - Sections 48, 56, 56(1) and 56(2); Direct Taxes (Amendment) Act, 1964 - Sections 52; Central Boards of Revenue Act, 1963 - Sections 2; Finance (Amendment) Act, 1946 - Sections 49, 50 and 51; Finance (Amendment) Act, 1949; Finance (Amendment) Act, 1975 - Sections 22

Reported in : AIR1981SC1263; (1981)22CTR(SC)118; [1981]129ITR404(SC); 1981(1)SCALE786; (1981)3SCC181; [1981]3SCR576; 1981(13)LC513(SC)

was replaced by the new tax known as capital transfer tax by the British Finance Act 1975 (vide Section 22 of the Finance Act 1975). The relevant part of paragraph 17 of Schedule 4 to that Act reads … introduced into the Act, it was not accepted by the Indian Finance Minister. Section 49 of the British Finance Act 1946 (9 & 10 Geo 6 C. 64) provided that the Commissioners of Inland Revenue could accept any … any of the Acts referred to in Clause (c) of Section 2 of the Central Boards of Revenue Act, 1963 ; (ii) which the executor is liable to pay under any of the Acts aforesaid in respect of

Madurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)

Reported in : [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 … Y.V. Chandrachud, J.1. The appellant filed a writ petition in the 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

Southern Petrochemicals Industries Corporation Ltd. Vs. Administrator ...

Court : Supreme Court of India

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 2(1), 3, 3(1), 3(2), 4, 8, 10, 10(1), 19, 19(1), 19(2) and 34; UTI (Transfer of Undertaking and Repeal) Act, 2002 - Sections 3(2), 4, 5, 5(4), 7, 7(1to3), 11 and 18; Companies Act, 1956 - Sections 4A, 4A(1), 5(1) and 17; Contract Act - Sections 182; Unit Trust of India Act, 1963 - Sections 4, 19B, 21 and 22; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Banking Regulation Act, 1949 - Sections 6; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 19; Unit Trust of India Act, 1973 - Sections 3; Constit

Reported in : AIR2007SC533; II(2007)BC83; [2007]135CompCas474(SC); 2007(1)CTC425; (2007)2SCC282; [2007]75SCL467(SC); 2007AIRSCW83; 2007LawHerald(SC)78; 2007(3)KCCRSN104; 2007(2)AIRKarR39; JT2007(1)SC372

Reserve Bank of India, the Life Insurance Corporation, the State Bank and the subsidiary banks and other institutions. Section 22 of the 1963 Act provided that the capital of the Trust in relation to the first unit scheme … shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the Stale Financial Corporations Act, 1951 … of India, and respondent No. 2 UTI Trustee Company Private Limited, were created. The Unit Trust of India Act, 1963 was repealed and the Board of Trustees referred to in Section 10 of the said Act stood dissolved.6.

K.R. Suresh versus R. Poornima & Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025] 6 S.C.R. 22

Matched in: Citation [2025] 6 S.C.R. 22

K.R. Suresh versus R. Poornima & Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]6S.C.R.22

Matched in: Citation [2025]6S.C.R.22

Hdfc Bank Ltd. and anr. Vs. Kishore K. Mehta and ors.

Court : Mumbai

Subject : Civil

Acts : Presidency-Towns Insolvency Act, 1909 - Sections 9, 9(1), 9(2), 9(3) and 9(5); Recovery of Debts Due to Banks and Financial Institutions Act, 1994 - Sections 17, 17A, 17(1), 18, 19, 19(1), 19(4), 19(7), 19(12), 19(13), 19(17), 19(18), 19(19), 19(22), 20, 21, 22, 22(2), 23, 24, 25 to 30, 31A, 34, 34(1) and 34(2); Companies Act, 1956 - Sections 529A; Limitation Act; Income Tax Act, 1961; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Uttar Pradesh Public Monies (Recovery of Dues) Act, 1972; Rajasthan Relief Undertakings (Special Provisions) Act, 1961; Ren

Reported in : 2008(6)BomCR340

of the Industrial Finance Corporation Act, 1948, the State Financial Corporations Act, 1951, the Unit Trust of India Act, 1963, the Industrial Reconstruction Bank of India Act, 1984, the Sick Industrial Companies (Special Provisions) Act, 1985 and the … to the Appellate Tribunal and Section 21 provides for deposit of amount of debt due, on filing appeal. Section 22 deals with procedure and powers of the Tribunal and the Appellate Tribunal and states that they are not

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

accruing to UTI from loans advanced by it stands exempted in view of Section 22 of the UTI Act, 1963? B. If the answer to question No. A is in the negative then whether Communication dated 29-1-2001 withdrawing … empowered to specify any other Institution, as it may think fit, to be a public Financial Institution. The Finance Act (No. 2) of 1991 came into force on and from 1st October 1991. Therefore, upto 1st October, 1991

induprasad Devshanker Bhatt Vs. J.P. Jani and anr.

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 34(1), 34(4), 139, 142(1), 147, 147(1), 148, 150, 151, 152, 153, 297(1) and 297(2); Finance Act, 1956 - Sections 22, 22(2), 27, 31, 33, 33A, 33B, 66 and 66A; Indian Income-tax (Amendement) Act, 1959

Reported in : AIR1966Guj47; (1965)GLR433; [1965]58ITR559(Guj)

new Act. Section 34 of the old Act as it stood immediately prior to its amendment by the Finance Act 1956. was in so far as it is material for our present purpose, in the following terms:'34. (1) … this decision was given by the Appellate Assistant Commissioner on 5th January 1963 by which time the old Act had been repealed and the new … the omission or failure on the part of an assessee to make a return of his income under Section 22 for any year or to disclose fully and truly all material facts necessary for his assessment for that

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the … 1948 (15 of 1948), the State Financial Corporations Act, 1951 (63 of 1951), the Unit Trust of India Act, 1963 (52 of 1963), The Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) and the Sick Industrial … Bank filed W.P, under Articles 226, 227.7. Canara Bank then filed applications in the Debt Recovery Tribunal under Section 22 of the RDB Act in January, 1999 seeking stay of recovery proceedings in RC No. 9/98. They were

J.P. Jani, Income-tax Officer, Circle Iv, Ward G, Ahmedabad and anr. V ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 148 and 297(2)

Reported in : AIR1969SC778; [1969]72ITR595(SC); [1969]1SCR714

of the Income-tax Act, 1922 (11 of 1922), as it stood immediately prior to its amendment by the Finance Act, 1956, is in the following terms:'34. (1) If- (a) the Income-tax Officer has reason to believe that by … The decision of the Appellate Assistant Commissioner was given on January 5, 1963, by which time the Income-tax Act, 1922, had been repealed and the … the omission or failure on the part of an assessee to make a return of his income under Section 22 for any year or to disclose fully and truly all material facts necessary for his assessment for that