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Commissioner of Income Tax Vs. Ramesh Chand Soni
Rajasthan
Sep-21-2004
Direct Taxation
Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30
(2005)194CTR(Raj)84
period requiring for completing the assessment. The proviso came into effect w.e.f. 1st June, 2002, on commencement of Finance Act, 2002 by which Expln. 1 to Section 158BE was substituted in place of previous Expln. 1. In this … clauses to be preserved on such amendment of the provisions. The illustration can be found that the Limitation Act, 1963, which has made provisions for saving the limitation where the reduced period of limitation has already expired prior … expired prior to the commencement of amending the provisions by enacting Section 30.Under the IT Act also the period of completion of assessment has been
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Best and Co. (P.) Ltd.
Chennai
Feb-20-1979
Direct Taxation
Income Tax Act, 1961 - Sections 40; Finance Act, 1964
[1979]119ITR830(Mad)
between 1st March, 1963, and,30th September, 1963, in this reference. For this period, the law enacted by the Finance Act, 1963, would apply. The result is that the question, as modified by us, is answered in the affirmative and … excess of Rs. 5,000 per month from March 1, 1963, to September 30, 1963, should not be disallowed ?2. The question is not happily framed … Sethuraman, J.1. The Income-tax Appellate Tribunal has referred the following question under Section 256(1) of the I.T. Act, 1961 :' Whether, on the facts and in the circumstances of the case,
Tag this Judgment! AI Brief & AskVarkisons Engineers Vs. State of Kerala and anr.
Supreme Court of India
Apr-23-2009
Sales Tax/VAT
Kerala General Sales Tax Act, 1963 - Sections 5, 5(1), 7, 7(1), 7(7) and 43; Central Sales Tax Act, 1956; Finance Act, 2001; Kerala Finance Act, 2001; Income Tax Act; Finance Act, 1946 - Sections 10(2); Surcharge Act; Kerala General Sales Tax Rules - Rule 30; Sales Tax Laws
2009(6)LC2577(SC); (2009)25VST1(SC)
dated 9th April, 2001 and seeking enhanced rate per machine with effect from 23rd July, 2001 by the Finance Act, 2001 (Act 7 of 2001). It may be noted that by Finance Act, 2001, the rate per machine … crushing unit at Kadiyiruppu, Kolenchery, Ernakulam District. It is a registered dealer under the Kerala General Sales Tax Act, 1963 (for short, the KGST Act) as well as the Central Sales Tax Act, 1956.3. In lieu of payment … for permission for payment of tax under Section 7 read with Rule 30 of the Kerala General Sales Tax Rules. That application was made on … Central Sales Tax Act, 1956.3. In lieu of payment of tax under Section 5(1) of the KGST Act for the Assessment Year 2001-2002, appellant opted
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Hotel 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 … made and had arranged their business affairs and the State Government had requisite power under Section 6(2) and Section 30 of the Act to exempt milk from purchase tax by issuing notification, since this was not done, the
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 … not touch the point before us. In that case the assessee's income for the accounting year ending March 30, 1964, consisted mainly of his salary. Section 2(2)(a)of the Finance Act, 1964, did not by itself refer to
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Kanan Devan Hills Produce Company Ltd.
Kolkata
Jul-05-1978
Direct Taxation
Income Tax Act, 1961 - Section 40; ;Finance Act, 1968
[1979]119ITR431(Cal)
and exclusively for the purposes of the business or profession...... '7. Section 40(c)(iii) was originally introduced by the Finance Act, 1963, and provided, inter alia, as follows :' 40. Amounts not deductible.--Notwithstanding anything to thecontrary in sections 30 to
Tag this Judgment! AI Brief & AskRakesh Gupta and Others, Etc. Vs. Hyderabad Stock Exchange Ltd. and Ot ...
Andhra Pradesh
May-09-1996
Constitution
Constitution of India - Articles 12, 32, 36, 132, 133, 134-A, 136(1), 209, 226, 226(1-A), 227, 234, 310 and 311; Securities Contracts (Regulation) Act, 1956 - Sections 2, 3, 3(2), 4, 4(1) and (2), 8, 9, 10 and 30; Companies Act, 1956 - Sections 12 and 322 ; Securities and Exchange Board of India Act, 1992 - Sections 11, 11B and 12(1), (3) and (4); Securities and Exchange Board of India (Amendment) Act, 1995; Industrial Finance Corporation Act, 1948; Industrial Development Bank Act, 1964; Life Insurance Corporation Act, 1956; General Insurance Corporation (Nationalisation) Act, 1972; Unit Trust of India Act, 1963; Societies Registration Act, 1860; Jammu and Kashmir Registration of Societies Act, 1898; Gujarat University Act, 1949; Co-operative Societies Act; L
AIR1996AP413; 1996(2)ALT757; [1999]96CompCas645b(AP)
as member the following corporations, companies or institutions, namely- (a) the Industrial Finance Corporation, established under the Industrial Finance Corporation Act, 1948 (15 of 1948); … (Nationalisation) Act, 1972 (57 of 1972); (e) the Unit Trust of India, establishedunder the Unit Trust of India Act, 1963 (52 of1963); (f) the Industrial Credit and Investment Corporation of India, a company registered under the Companies Act, … purchase or sale of securities.8. The Central Government has made Rules in exercise of the powers conferred by Section 30 of Act 42 of 1956 which included qualifications for membership of a recognised stock exchange. Rule 8 thereof
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. New India Industries Ltd.
Gujarat
Aug-24-1992
Direct Taxation
Income Tax Act, 1961 - Sections 6, 9, 10, 12, 14, 17, 17(1), 17(3), 22, 28, 30, 31, 32, 32(1), 33, 34, 35, 36, 36(1), 37, 37(1), 38, 38(2), 39, 40, 41(1) and 80J
(1992)106CTR(Guj)374; [1993]201ITR208(Guj)
two statutory provisions. Section 40(c)(iii) being relevant for the assessment year 1968-69 which was originally introduced by the finance Act, 1963, is as under : '40. Amounts not deductible. - Notwithstanding anything to the contrary in sections 30 to
Tag this Judgment! AI Brief & AskAllahabad 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)
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 … he issued a notice under Section 154/155 of the Income-tax Act, 1961, stating that the order dated January 30, 1964, was to be rectified as the petitioner was liable to pay additional surcharge, amounting to Rs. 11,260.13,
Tag this Judgment! AI Brief & AskState of Kerala Vs. Attesee (Agro Industrial Trading Corporation)
Supreme Court of India
Oct-27-1988
Sales Tax
Constitution of India - Articles 269, 286, 286(2) and 286(3)
AIR1989SC222; 1989(19)ECC60; 1988(38)ELT720(SC); JT1988(4)SC250; 1988(2)SCALE1597; 1989Supp(1)SCC733; [1988]Supp3SCR601; [1989]72STC1(SC)
sheets, bed-spreads, counter-panes and table cloths, but do not include any such fabricItem 19 was amended by the Finance Act, 1969. After amendment, it reads thus:19. Cotton fabrics'Cotton Fabrics' means all varieties of fabrics manufactured either wholly or … arising out of certain assessment to sales tax in Kerala. Section 9 of the Kerala General Sales Tax Act, 1963 which came into force on 1.4.1963 granted exemption from sales tax on goods specified in the third Schedule … of distribution recommended by the Second Finance Commission in its report dated 30.9.1957. This proposal to levy additional duties of excise on certain special goods
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