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Commissioner of Income-tax Vs. Gurbachan Lal

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 256(1), 256(2), 260 and 271(1); Finance Act, 1964 - Sections 40 and 271(1)(C); Finance Act, 1968; Taxation Laws (Amendment) Act, 1975 - Sections 61; Evidence Act, 1872 - Sections 106

Reported in : (2001)168CTR(Del)266; [2001]250ITR157(Delhi); [2001]116TAXMAN138(Delhi)

avoided under the then existing provisions. Subsequently, further amendments were brought by the Taxation Laws (Amendment) Act, 1975 (section 61 of the said amending Act). Four Explanationns were substituted for the Explanationn introduced by the Finance Act, 1964. … 1976, which have relevance to the present dispute. Originally, the word 'deliberately' existed which was omitted by the Finance Act, 1964, with effect from April 1, 1964. An Explanationn was inserted at the end of sub-section (1) of Section

Greater Bombay Co-op. Bank Ltd. Vs. United Yarn Tex. Pvt. Ltd. and ors ...

Court : Supreme Court of India

Subject : BankingConstitution

Acts : Recovery of Debts due to Banks and Financial Institutions Act, 1993 - Sections 2, 3, 17, 18, 31 and 34; Recovery of Debts due to Banks and Financial Institutions (Amendment) Act, 1965 - Sections 56; Maharashtra Co-operative Societies Act, 1960 - Sections 2(6), 2(10), 2(20), 18A, 36, 43, 44, 50, 55, 64, 72, 73, 78, 81, 83, 84, 88, 91, 91(1), 92, 94, 95, 97, 98, 101, 101(1), 102, 103, 104, 105, 107, 156 and 161; The Multi-State Co-operative Societies Act, 2002 - Sections 3, 22, 39, 40, 74, 83, 84, 99 and 101; Andhra Pradesh Co-operative Societies Act, 1964 - Sections 2, 9, 19, 30A, 31, 31A, 35, 47, 47(2), 50, 51, 52, 61, 61(1), 62, 63, 64, 65, 70, 70(2), 71, 71(1), 71(2), 72, 73, 75, 76 and 77; Banking Regulation Act, 1949 - Sections 2, 3, 5, 6, 20(2), 56 and 56(1); Banking Regulation (

Reported in : AIR2007SC1584; 2007(3)ALT1(SC); [2007]137CompCas63(SC); JT2007(5)SC201; 2007(3)KLT302(SC); 2007(3)MhLj434; 2007(5)SCALE366; (2007)6SCC236; 2007AIRSCW2325; 2007(3)AIRKarR406

Multi-State Co- operative Societies Act, 2002 [for short ''the MSCS Act, 2002'']; and the Andhra Pradesh Co-operative Societies Act, 1964 [for short 'the APCS Act, 1964'].3. The background of facts, which led to the filing of these cases, … the Section transgressing the State's legislative limits. These words being severable are therefore declared invalid.(h) The provisions of Section 61 and 71 {after striking down of the words in Section 71(1)} are restrictively construed as excluding any jurisdiction, … context of enactment of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993. Under the Co- operative Societies Acts, there is a

Commissioner of Income-tax Vs. Kishorekumar Shamji

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1)

Reported in : (2000)161CTR(Ker)225; [2000]244ITR702(Ker)

avoided under the then existing provisions. Subsequently, further amendments Were brought by the Taxation Laws (Amendment) Act, 1975 (section 61 of the said amending Act). Four Explanations were substituted for the Explanation introduced by the Finance Act, 1964. … 31, 1976, and (c) after April 1, 1976. Originally, the word 'deliberately' existed which was omitted by the Finance Act, 1964, with effect from April 1, 1964. An Explanation was inserted at the end of Sub-section (1) of Section

Commissioner of Income-tax Vs. A. Sreenivasa Pai

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(5), 271 and 271(1)

Reported in : (2000)160CTR(Ker)216; [2000]242ITR29(Ker)

avoided under the then existing provisions. Subsequently, further amendments were brought by the Taxation Laws (Amendment) Act, 1975, (Section 61 of the said amending Act). Four Explanations were substituted for the Explanation introduced by the Finance Act, 1964. … 31, 1976, and (c) after April 1, 1976. Originally, the word 'delibe-rately' existed which was omitted by the Finance Act, 1964, with effect from April 1, 1964. An Explanation was inserted at the end of Sub-section (1) of Section

Commissioner of Income-tax Vs. Prathi Hardware Stores

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 69, 69A, 69B, 69C and 271(1)

Reported in : [1993]203ITR641(Orissa)

avoided under the then existing provisions. Subsequently, further amendments were brought by the Taxation Laws (Amendment) Act, 1975 (Section 61 of the said Amending Act). Four Explanations were substituted for the Explanation introduced by the Finance Act, 1964. … 31, 1976, and (c) after April 1, 1976. Originally, the word 'deliberately' existed which was omitted by the Finance Act, 1964, with effect from April 1, 1964. An Explanation was inserted at the end of Sub-section (1) of Section

Commissioner of Income-tax Vs. Geo Sea Foods

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40, 256 and 271(1)

Reported in : [2000]244ITR44(Ker)

avoided under the then existing provisions. Subsequently, further amendments were brought by the Taxation Laws (Amendment) Act, 1975 (section 61 of the said amending Act). Four Explanations were substituted for the Explanation introduced by the Finance Act, 1964. … 1976 ; and (c) after April 1, 1976. Originally, the word 'deliberately' existed which was omitted by the Finance Act, 1964, with effect from April 1, 1964. An Explanation was inserted at the end of Sub-section (1) of Section

Sai Bhaskar Iron Ltd. Vs. A.P.Elect.Regul.Commission and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Srinivasan (1972) 4 SCC526a 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 … of agricultural consumption is complete, as may be notified from Tariff orders from time to time. As per section 61 of the Act of 2003, the Commission has to be guided by the aforesaid provisions. As the Central

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Subject : BankingTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 32(3), 32, 34, 34A, 56, 58, 60, 61, 61(1), 64, 66, 70, 70(2), 71, 71(1), 71(2), 71(3), 73, 76, 77, 78, 80, 115A, 115B, 117, 121 and 133; Andhra Pradesh Co-operative Societies (Amendment) Act, 1970; Andhra Pradesh Co-operative Societies Rules; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36, 36A and 37; Andhra Pradesh Protection of Depositors and Financial Establishments Act, 1999; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969; Banking Companies Act, 1949; Banking Laws (Amendment) Act, 1983 - Sections 42; Banking Laws (Application to Co-operative Societies) Act, 1965; Banking Regulation Act, 1949 - Sections 2, 3,

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

Banks had initiated proceedings for recovery of the dues under the provisions of the Andhra Pradesh Co-operative Societies Act, 1964 [AP Act 7/64] (for short 'the 1964 Act'). In some cases awards were passed Under Section 61 or … for determination in these writ petitions, notice was issued to the Union of India in the Ministry of Finance, Department of Economic Affairs (Banking Division). Sri M. Ratna Reddy, learned counsel representing the Central Government, on instructions,

Ranga Reddy District Sarpanches' Association and Ors. Vs. Government o ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Constitution of India - Articles 1(1), 40, 226, 243E, 243G, 245, 246 and 246(3); Andhra Pradesh Panchayat Raj Act, 1994 - Sections 153, 181, 249 and 250

Reported in : 2004(2)ALD1; 2004(1)ALT659

the Legislation. Section 276 of the Act dealing with Repeal and Savings had repealed The A.P. Gram Panchayats Act, 1964, The A.P. Mandala Praja Parishads, Zilla Parishads, Zilla Pranalika and Abhivrudhi Sameeksha Mandals Act, 1986, The A.P. Local … nature of a writ of mandamus, declaring that Section 31, Section 32(c), Section 43, Section 60, Sub-section (6), Section 61, Sub-sections (1) and (4), Section 62, Section 71, Section 77, Section 137, Section 158, Section 167 Sub-sections (1), … in India, Decentralisation in A.P., Devolution of functions, Recommendations on Functional devolution, Finances, Functionaries, Accountability, Territorial consolidation of Panchayats etc. Pages 13, 14, 15, 16,

Ahmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat

Court : Supreme Court of India

Subject : Direct Taxation

Acts : 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

Reported in : AIR1981SC1562; (1981)21CTR(SC)356; [1981]129ITR314(SC); 1981(1)SCALE694; (1981)3SCC77; [1981]3SCR402

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 … in computing the net wealth of 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 tax on the amount disclosed under