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S.C.N. Chowdhury Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Section 17; ;Finance Act, 1965 - Section 68

Reported in : [1982]136ITR542(Cal)

assessee had made a disclosure of Rs, 2,28,000 under the Voluntary Disclosure Scheme under Section 68 of the Finance Act, 1965, and paid tax of Rs. 1,69,800 on 25th March, 1965. The said ITO was also informed that … of the W.T. Act, 1957, we are concerned with the assessment years 1958-59, 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64, respectively.2. Relevant facts of this case as stated by the Income-tax Appellate Tribunal in the statement 6f case … R.N. Pyne, J.1. In this reference under Section 27(1) of the W.T. Act, 1957, we are concerned with the assessment years

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the … that court. It may be mentioned here that this decision was given prior to the Constitution (Fifteenth Amendment) Act, 1963. He further invited our attention to Lt. Col. Khajoor Singh v. Union of India and Anr., AIR 1961 … 3, 1968 rejected the claim holding that the application for the refund of duty was time barred under Section 27(1) of the Customs Act, 1962 (for short, 'the Customs Act') as the same was not received within six

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 … 1987 and it will not apply to the amendments to other enactments, namely, the Kerala General Sales Tax Act, 1963 and the Kerala Motor Vehicles Taxation Act, 1976.29. In the result, the appeals fail and are dismissed, with … the extent ofperson exceeds twenty plantations in excess of fourhectares. hectares.-------------------------------------------------------------------------17. In exercise of the powers conferred by Section 27 of the 1960 Act the Government of Kerala has framed the Kerala Plantations (Additional Tax) Rules, 1960, Rule

Delhi High Court Bar Association and Another, Etc. Vs. Union of India ... Overruled

Court : Delhi

Subject : Banking

Acts : Constitution of India - Articles 14, 37, 42, 43, 50, 76, 123(3), 124 - 146, 136, 217(2), 226, 227, 233, 233(2), 264-231, 309, 311, 323A, 323B, 329-A, 245 and 248; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 1, 2, 3 and 19;Constitution of Tribunal outside - Sections 3, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 25, 26, 27, 28, 30 and 31 - Articles 323A and 323B; Banking Regulation Act, 1949 - Sections 5 and 6; Companies Act, 1956 - Sections 4A; Indian Companies Act, 1913; Industrial Finance Corporation Act, 1948 - Sections 3; Industrial Development Bank of India Act, 1964 - Sections 3; Life Insurance Corporation Act, 1956 - Sections 3; Unit Trust of India Act, 1963 - Sections 3; Limitation Act, 1963 - Sections 24; Se

Reported in : 1995IAD(Delhi)1238; AIR1995Delhi323; II(1995)BC42; [1998]92CompCas849(Delhi)

5 July, 1994 issued by the Central Government in the Ministry of Finance, Department of Economic Affairs, Banking Division, whereby, under S. 3 of the … of 1956); (v) the Unit Trust of India, established under Section 3 of the Unit Trust of India Act, 1963 (52 of 1963); (2) Subject to the provisions of sub-section (1), the Central Government may, by notification in … has, however, power to withdraw the certificate or correct any clerical or arithmetical mistake in the certificate.19. Under Section 27, the Tribunal has power to stay recovery of any amount and grant time for payment of the amount

Bharatbhai Dhulabhai Patel and anr. Vs. Director and 6 ors.

Court : Gujarat

Subject : Election

Acts : Gujarat Co-operative Societies Act, 1961 - Sections 153 and 155; ;APMC Rules, 1965 - Rule 6, 7, 7(1), 7(2), 8 and 28; Gujarat APMC Act, 1963 - Sections 11(1) 26 and 27

Reported in : AIR2007Guj185

Gujarat Co-operative Societies Act, 1961, obtained general licenses from the APMC under Section 27 of the Gujarat APMC Act, 1963 only on 21.5.2007, that is, after the date of declaration of election. Strong reliance is placed by Mr … matters, we have taken up the petition for final disposal today.2. The Director of Agricultural Marketing and Rural Finance issued order dated 11.5.2007 fixing the date of election to APMC, Himmatnagar. The detailed election program was thereafter

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

on the other, is not warranted. In Elphinstone's case specific provision was made under Section 3 of the Finance Act, 1963, with a non obstante clause only because the Parliament was levying surcharge on certain items of income, which … to 18.11.1999, dated Nil, stated in the brief facts of the case by the assessee as completed on 27.4.2001, filed with the Tribunal on 13.12.2001, challenging the levy of surcharge of Rs. 3,65,680 on the tax of

Mahesh Harilal Khamar Vs. B.N. Narasimhan and anr.

Court : Gujarat

Subject : Limitation

Acts : Gujarat Agricultural Produce Markets Act, 1964 - Sections 27(5); ;Limitation Act, 1963 - Sections 5 and 29; Constitution of India - Articles 226 and 227

Reported in : AIR1982Guj298; (1982)2GLR124

question about the period of limitation for filing an appeal before the Director of Agricultural Marketing and Rural Finance, respondent No. 1 herein, under the provisions of Section 27, sub-sec (5) of the Gujarat Agricultural Produce Markets … respondent No. 1 herein, under the provisions of Section 27, sub-sec (5) of the Gujarat Agricultural Produce Markets Act, 1963, hereinafter, referred to as the 'Act'. It also raises the question as to whether respondent No. 1 has

Flexing IT Services Private Limited & Anr. vs Colvyn James Harris

Court : Delhi

Subject : Land Acquisition

of the Agreement, the CCDs were tomandatorily convert into equity shares either upon the occurrence of a “Qualified Financing” or upon expiry of a period of 1.5 years from the date of issuance, i.e., on or before … are valid and would constitute proper acknowledgements of liability for the purposes of section 18 of the Limitation Act 1963.84. In Lakshmirattan Cotton Mills v Aluminium Corpn of India,(1971) 1 SCC 67, it was held:“The statement need not … Court in State of Chhattisgarh v. SAL Udyog (P) Ltd., (2022)2 SCC 275].The Court clarified that if an award is contrary to the substantive provisions

Assistant Commissioner of Income Vs. Suretech Hospital and Research

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)104TTJ(Nag.)869

learned Counsel. Respectfully following the judgments cited above and Expln. 4 to Section 271(1)(c) which was amended by Finance Act, 2002, I am of the opinion that the said amendment is applicable from 1st April, 2003. The provisions … Rs. 1,51,000 and Rs. 52,000 and interest thereon from the total income of the assessee for the asst.yr. 1963-64 was justified.Addl. CIT v. Bahri Bros. (P) Ltd. The assessee discharged the primary onus and the assessee not … also filed by the Revenue in the matter of penalty under Section 271(1)(c).Since both these appeals relate the same assessee and they were heard together,

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … reasonable ways."52. Again, the Supreme Court emphasized that though the 19 AIR 1963 SC 591method suggested may be better than the method actually adopted by … whole."(iii) In Commissioner of Income Tax v. Podar Cement (P) Ltd.34, the Supreme Court considered the provisions of Section 27 of the Income Tax Act, 1961 under which certain persons who are not otherwise legal owners were deemed