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Britannia Industries Ltd. Vs. Commissioner of Income Tax, West Bengal, ...
Supreme Court of India
Oct-05-2005
Direct Taxation
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
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 … business(computed before making anyallowance under Section 33 [orSection 33A] or in respect ofentertainment expenditure)ii) On the next Rs. 40,00,000/- At the rate of 3 1/2 per centof the profits and gains of thebusiness (computed in themanner aforesaid)iii)
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)
as required by Section 260 of the Income-tax Act, 1961. Direct Taxation - surcharge - Section 2 of Finance Act, 1964, Section 2 (2) of Finance Act, 1963 and Articles 270 and 271 of Constitution of India - assessee is … 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 & AskCommissioner of Income-tax Vs. Kerala Financial Corporation
Kerala
Aug-09-1971
Direct Taxation
Finance Act, 1964 - Sections 2(1); Income Tax Act, 1961 - Sections 4, 95 and 96; State Financial Corporations Act, 1951 - Sections 6 and 43
[1972]84ITR30(Ker)
Clause (i)(a) of the first proviso to Paragraph D of Part II of the First Schedule to the Finance Act, 1964. Section 43 and its first proviso are in these terms : 'For the purposes of the Indian Income-tax Act, … profits of the assessee and the 'subvention' made by the State Government should not be taken into account.4. Section 4 of the Income-tax Act is the charging provision for the levy of income-tax and directs that income-tax shall
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Travancore Chemical and Manufacturing Co. Ltd. Vs. Commissioner of Inc ...
Kerala
Jul-02-1993
Direct Taxation
Companies (Profits) Surtax Act, 1964 - Sections 4; Income Tax Act, 1961 - Sections 2(5), 2(6) and 2(8); Finance Act, 1976; Finance Act (Amendment), 1977
[1994]206ITR118(Ker)
income-tax to which the company may be entitled under the provisions of the said Act or the annual Finance Act, and after excluding from such amount. ...' 4. What is to be reduced is the amount of income-tax … following question of law for the opinion of this court under Section 18 of the Companies (Profits) Surtax Act, 1964 (hereinafter referred to as 'the Surtax Act'), read with Section 256(1) of the Income-tax Act, 1961 :'Was the
Tag this Judgment! AI Brief & AskThe State of Kerala Vs. A.B. Abdul Kadir and ors.
Supreme Court of India
Jul-30-1969
Constitution
Constitution of India - Articles 301 and 304; Cochin Tobacco Act, 1084 - Sections 4; Finance Act, 1960; Provisions of the Luxury Tax on Tobacco(Validation Act), 1964; Central Excises Act, 1944
AIR1970SC1912; (1969)2SCC363; [1970]1SCR700
after the Constitution came into force the State of Travancore-Cochin became a Part B State and by the Finance Act, 1960 the Central Excise and Salt Act 1 of 1944 was extended to the Travancore-Cochin State. Section 13(2) … on tobacco imported from outside the State and therefore the provisions of the Luxury Tax on Tobacco (Validation) Act, 1964 violated the guarantee contained in Articles 301 and 304 of the Constitution. In reaching this conclusion the High … In the year 1909, Cochin Tobacco Act 7 of 1084 (M.E.) was enacted by the Maharaja of Cochin. Section 4 of that Act prohibited the transport, import of export, sale and cultivation of tobacco except as permitted by
Tag this Judgment! AI Brief & AskSarojini Tea Co. (P.) Ltd. Vs. Collector of Dibrugarh, Assam and Anoth ...
Supreme Court of India
Jan-24-1992
Property
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
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 … make provision for imposition of limits on the areas of land that may be held by a person. Section 4 of the Act prescribes the ceiling on the' existing land. Under Section 5 a person holding land in
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Gujarat I Vs. S.P. Bhatt
Gujarat
Mar-08-1973
Direct Taxation
Income Tax Act, 1922 - Sections 28; Income Tax Act, 1961 - Sections 143, 144, 145(2), 147, 234 and 271(1)
[1974]97ITR440(Guj)
furnished inaccurate particulars of such income. It may be pointed out that, prior to its amendment by the Finance Act, 1964, section 271(1)(c) required that the assessee should have concealed the particulars of his income or deliberately furnished inaccurate particulars … his income or furnihsed inaccurate particulars of such income for the purposes of clause (c) of this sub-section.' 4. It is clear on a plain grammatical construction of the language used by the legislature that the condition
Tag this Judgment! AI Brief & AskAhmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat
Supreme Court of India
Apr-07-1981
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 17, 16(3), 27 and 29(1); Finance Act, 1965 - Sections 68, 68(1), 68(2), 68(3), 68(4), 68(5), 68(6) and 68(7); Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Excess Profits Tax Act, 1940; Business Profits Tax Act, 1947; Companies (Profits) Surtax Act, 1964; Finance Act, 1951; Finance Act, 1953
AIR1981SC1562; (1981)21CTR(SC)356; [1981]129ITR314(SC); 1981(1)SCALE694; (1981)3SCC77; [1981]3SCR402
amount disclosed under Section 68 of the Finance Act, 1965 arose not under that Finance Act but under Section 4 of the Income-tax Act, 1961.3. The assessee, who is the appellant in these appeals, had been assessed on … respect of income-tax payable on the concealed income disclosed by the assessee pursuant to Section 68 of the Finance Act, 1965 is deductible under Section 2(m) of the Wealth-tax Act, 1957, in computing the net wealth of the … the assessee for the assessment years 1959-60, 1960-61, 1961-62, 1962-63, 1963-64 and 1964-65.(2) Whether the Tribunal was right in holding that the liability to pay
Tag this Judgment! AI Brief & AskShanti Swarup Bhatnagar Vs. Commissioner of Income Tax
Allahabad
Dec-01-2004
Direct Taxation
Income Tax Act, 1961 - Sections 143, 144, 147, 148, 256(2), 271 and 271(1); Finance Act, 1964 - Sections 40; Income Tax Act, 1922 - Sections 28(1)
(2005)196CTR(All)168; [2005]279ITR451(All)
income is less than 80 per cent of the total assessed income, the Explanation, as inserted by the Finance Act, 1964, was applicable and the onus was on the applicant to prove that the failure to return the correct … the assessee. There shall be no order as to costs. - LAND ACQUISITION ACT, 1894 [C.A. No. 1/1894]. Section 4; [Sushil Harkauli, S.K. Singh & Krishna Murari, JJ] Acquisition of land Held, Court cannot issue a Writ of
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
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 … 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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