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Hari Krishna Bhargav Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : 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

Reported in : AIR1966SC619; [1966]59ITR243(SC); [1966]2SCR22

Constitution of India, Sections 3 (1), 44, 280, 280-A, 280-E, 280-O, 280-X, 280-X (1) and 280-X (2) of Finance Act, 1964, Provincial Act and Compulsory Deposit Scheme Act, 1963 - petitioner a trader ordered by Income-tax Officer to pay … the Second Schedule.' 3. By s. 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 taxpayers of certain categories are required

Britannia Industries Ltd. Vs. Commissioner of Income Tax, West Bengal, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30 to 36, 37, 37(1), 37(3), 37(4), 37(5) and 80B; Finance Act, 1964 - Sections 37(3); Finance Act, 1970; Finance Act, 1997; Finance Act, 1983 - Sections 37

Reported in : AIR2005SC4333; (2005)198CTR(SC)313; [2005]278ITR546(SC); JT2005(12)SC98; 2005(8)SCALE148; (2006)1SCC646

book in 1964 and underwent several other changes thereafter. Sub-section (3) of Section 37 was inserted by the Finance Act 1964 with effect from 1st April, 1964 and was, thereafter, omitted by the Finance Act 1997 with effect from

Super Spinning Mills Ltd. Vs. Commissioner of Income-tax and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 156, 220 and 220(2); Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 - Sections 3; Finance Act, 1986

Reported in : [2000]244ITR814(Mad)

such circumstances, there is no question of issuing fresh notice of demand as claimed. Further, in view of Section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings), Act, 1964, the original notice of demand issued … Income-tax (Appeals), the Income-tax Officer filed an appeal to the Income-tax Appellate Tribunal, Madras. In the meantime, the Finance Act, 1986, added an Explanation 8 to Section 43(1) with retrospective effect from April 1, 1974. In view of … did not arise ; (ii) that in view of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, the original notices of demand issued by the Income-tax Officer continued to be valid and operative against the

Hajee K. Assainar Vs. Commissioner of Income-tax, KeralA.

Court : Kerala

Subject : Direct Taxation

Reported in : [1971]81ITR423(Ker)

the provisions of section 271(1)(c) of the Act as they stand after the amendments effected therein by the Finance Act, 1964. By the said amendment the word 'deliberately', which originally occurred in clause (c) of sub-section (1), was omitted … cash credit entry was 5-2-1130 (22-9-1954), which was outside the relevant accounting period, namely, the year ending March 31, 1956. The Appellate Assistant Commissioner accepted this contention and held that the sum could be assessed only in

Additional Commissioner of Income-tax Vs. Abhai Maligai

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80G(2) and 88(6)

Reported in : [1978]113ITR737(Mad)

271(1) of the Act by virtue of an amendment of that section effected by Section 40 of the Finance Act, 1964. It is expressly statedin Section 1(2) of the Finance Act, 1964, that Sections 3 to 55 thereof shall

Union of India (Uoi) and ors. Vs. Tata Iron and Steel Co. Ltd., Jamshe ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1964 - Sections 36; Central Excise Rules, 1944 - Rule 8(1); Central Excises Act, 1944 - Sections 3

Reported in : AIR1976SC599; (1976)2SCC123; 1976(8)LC178(SC)

salt which are produced, or manufactured at the rates set forth in the First Schedule.6. Prior to the Finance Act 1964 Items No. 25 and 26 in the First Schedule to the Act mentioned Pig iron and steel ingot … pays Central excise duty on such ingot moulds and bottom stools in accordance with the provisions contained in Section 3 of the Central Excises and Salt Act, 1944 hereinafter refer:- red to as the Act.5. Section 3 of

Sarojini Tea Co. (P.) Ltd. Vs. Collector of Dibrugarh, Assam and Anoth ...

Court : Supreme Court of India

Subject : Property

Acts : Assam Fixation of Ceiling on Land Holdings Act, 1956 - Sections 1 and 12; Limitation Act, 1963 - Sections 5 and 29; Constitution of India - Articles 133, 136, 226, 227, 269, 270 and 271; Assam Land Revenue and Land (Surcharge) Act, 1970 - Sections 3; Assam Local Rates Regulation, 1879 - Sections 3, 4 and 5; Assam Land and Revenue Regulations, 1886; Assam Land Revenue Re-assessment Act, 1936; Finance Act, 1964 - Sections 2, 137 and 138; Madras Land Revenue Surcharge Act, 1954; Madras Land Revenue (Additional Surcharge) Act, 1955; Mysore Land Revenue (Surcharge) Act, 1961; Electricity (Supply) Act, 1948

Reported in : AIR1992SC1264; JT1992(1)SC327; 1992(1)SCALE159; (1992)2SCC156; [1992]1SCR371; 1992(1)LC219(SC)

. : [1972]83ITR346(SC) , a question arose whether the term 'income-tax' as employed in Section 2 of the Finance Act, 1964, would include surcharge and additional surcharge whenever provided. this Court while tracing the concept of surcharge in taxation … by the Assam Land and Revenue Regulation, 1886 (hereinafter referred to as 'the Revenue Regulation'). Clause (3) of Section 3 of the Revenue Regulation defines the expression 'land revenue' in the following terms :-3 (e) 'land revenue' means

Commissioner of Income-tax Vs. Madras Motor and General Insurance Co. ...

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1963; Income Tax Act, 1961 - Sections 99(1); Finance Act, 1968 - Sections 31(3); Companies (Profits) Surtax Act, 1964 - Schedule - Rule 1

Reported in : [1975]99ITR243(Mad)

be exempted from levy of Corporation tax by virtue of the provisions of Section 99(1)(iv) read with the Finance Act, 1964, Paragraph D, Part II. For the same reasons given for the assessment year 1963-64, the Income-tax Officer held … Finance Act, 1968, with retrospective effect. While deleting the provisions of Section 99, Finance Act, 1968, by Section 31(3) omitted the words 'received by it' with effect from 1st April, 1962.14. We, therefore, hold that the assessee

Commissioner of Income-tax Vs. Best and Co. (P.) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40; Finance Act, 1964

Reported in : [1979]119ITR830(Mad)

costs. Counsel's fee Rs. 500. Direct Taxation - applicability - Section 40 of Income Tax Act, 1961 and Finance Act, 1964 - whether any part of remuneration paid in excess of Rs. 5000 from 01.03.1963 to 30.09.1963 could be … part of the remuneration paid in 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 and we would reframe the question

Zilla Parishad, Bhandara Vs. Agricultural Produce Marker Committee, Ti ...

Court : Mumbai

Subject : Constitution

Acts : Central Provinces and Berar Agricultural Produce Market Act, 1935 - Sections 3 and 4; Maharashtra Agricultural Produce Marketing (Regulations) Act, 1963 - Sections 2(1), 3 and 4

Reported in : AIR1974Bom128; 1974MhLJ378

by the Director of Agricultural Marketing and Rural Finance, Maharashtra State Poona-1 dated 16-10-1970 and 15-11-1971 issued under section 3 and 4 of the Maharashtra Agricultural produce Marketing (Regulation) Act, 1963 (Act No. XX of 1964), hereinafter referred