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Commissioner 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 … v. Commissioner of Income-tax, [1943] 11 I.T.R.259 (Nag.) and Commissioner of Income-tax v. Valiram Bherumal, [1946] 14 I.T.R. 407 (Sind.) These decisions were concerned with the question about the deductions to be made from the income under
Tag this Judgment! AI Brief & AskVisalakshi Vs. Income-tax Officer, City Circle Ii, Bangalore and ors.
Karnataka
Mar-21-1966
Direct Taxation
Income Tax Act, 1961 - Sections 2, 4, 4(3), 4(5), 4(10), 12, 13 and 156; Compulsory Deposit Scheme Act, 1963 - Sections 4(3); Finance Act, 1963
[1968]67ITR150(KAR); [1968]67ITR150(Karn)
certain proportion of his residual in come. The expression 'residual income' was defined by section 2 of the Finance Act, 1963 (Act No. XIII of 1963). 3. We are not concerned with the other parts of section 4, such
Tag this Judgment! AI Brief & Askincome-tax Officer, Alleppey Vs. M.C. Ponnoose and ors.
Supreme Court of India
Jul-28-1969
Direct TaxationConstitution
Finance Act, 1963 - Sections 4; Income Tax Act, 1961 - Sections 2(44)
AIR1970SC385; [1970]75ITR174(SC); (1969)2SCC351; [1970]1SCR678
by notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer.Section 4 of the Finance Act, 1963 substituted a new definition for the original definition of Tax Recovery Officer. It was provided that the new
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The 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
Tag this Judgment! AI Brief & AskAsis Kumar Maity and Others Vs. State of West Bengal and Others
Kolkata
Dec-21-1994
Constitution
Constitution of India - Articles 14 to 18, 29, 46, 162, 226, 309, 340 and 342;; West Bengal Medicial and Dental Colleges (Regulation and Admission) Act, 1973;; West Bengal Medical and Dental Colleges (Regulation and Admission) (Amendment) Act, 1977;; Finance Act, 1963 - Section 4;; Constitution (First Amendment) Act, 1951
AIR1995Cal160
he considered whether by saying that the new definition of 'Tax Recovery Officer' substituted by S.4 of the Finance Act, 1963 'shall be and shall be deemed always to have been substituted' it could be said that by necessary … of which have a definite signification. The exercise of the power under sub-clause (ii) of clause (44) of Section 2 of the Act is more of an executive than a legislative act. It becomes, therefore, all the
Tag this Judgment! AI Brief & AskBejgam Veeranna, Venkata Narasimhulu and ors. Vs. State of Andhra Prad ...
Andhra Pradesh
Aug-11-1981
Commercial
Essential Commodities Act, 1955 - Sections 3, 3(3-B), 3(5-A), 5 and 7; Andhra Pradesh Rice (Procurement & Ex-Mill) Prices Order, 1975; Evidence Act, 1872 - Sections 115; Public Law; Price Control Order, 1975; Andhra Pradesh Rice (Procurement & Ex-Mill) Prices Order, 1974 - Sections 3(2); Andhra Pradesh Paddy Procurement (Levy) Order, 1972; Andhra Pradesh Paddy (Procurement Prices) (Amendment) Order, 1974; Andhra Pradesh Rice (Procurement Levy) and Restriction on Sale Order, 1967; Constitution of India - Article 226; Finance Act, 1963 - Sections 4; Income-tax Act, 1961; Statute Law
AIR1981AP350
executive in another and therefore derivative and limited. In the Income-tax Officer's case, (supra), Section 4 of the Finance Act, 1963 substituted a new definition for the original definition of Tax Recovery Officer' in the Income-tax Act, 1961 and
Tag this Judgment! AI Brief & AskB. Sankappa Rai and ors. Vs. Central Registrar of Co-operative Societi ...
Karnataka
Jul-05-2004
CivilElection
Multi State Co-operative Socities Act, 2002 - Sections 16, 28 and 84(2); Constitution of India - Articles 226 and 227
ILR2004KAR4298; 2004(7)KarLJ330
: [1970]75ITR174(SC) , wherein it has after interpretation of Section 2(44)(ii) ( as substituted by Section 4 of Finance Act, 1963) has clearly held that by issuing the notification in exercise of the powers conferred under the said provisions,
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 … in addition to the income-tax and super-tax. He first referred to the charging sections in the Income-tax Act. Section 4 charges income-tax and it reads as follows:' 4. Charge of income-tax -- (1) Where any Central Act enacts
Tag this Judgment! AI Brief & AskState of Tamil Nadu Vs. N.K. Venkataravanamma and ors.
Chennai
Mar-30-1976
Property
Indian Stamp Act, 1899 - Sections 57 - Schedule - Article 40; City Municipal Corporation Act, 1919 - Sections 98 and 135; Finance Act, 1963 - Sections 2(8); Madras Local Revenue (Surcharge) Act, 1954; Income-tax Act - Sections 4 and 81
AIR1977Mad47
of the City Municipal Corporation Act. The court concluded by observing thus-"The interpretation put by us on the Finance Act, 1963, does no violence to Section 4 of the Income-tax 1961, under which income-tax at the rates prescribed by
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 … guaranteed by Art. 14 of the Constitution. 2. The Indian Income-tax Act 43 of 1961 was enacted by the Parliament to consolidate and amend the
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