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The Associated Cement Co. Ltd Vs. Director of Inspection
Delhi
Apr-30-1971
Customs
Income tax Act, 1961 - Sections 280ZD(1); Finance Act, 1965 - Sections 80B
ILR1971Delhi556; [1972]84ITR822(Delhi)
the above,we dismiss the petitions, but in the circumstances without costs. Income-tax Act (1961) - Section 280-ZD(1) & Finance Act (1965), Section 80 --Respective scope of--'duty of excise'---special duty levied by Section 80 of the Finance Act 1965 not within
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Girdhari Lal
Delhi
May-02-1974
Direct Taxation
Finance Act, 1965 - Sections 68, 68(1) and 68(3); Wealth Tax Act, 1957 - Sections 2; Income Tax Act, 1961; Income Tax Act, 1922
[1975]99ITR79(Delhi)
assessed of the income-tax paid by the firm on the amounts disclosed voluntarily under Section 68 of the Finance Act, 1965, is a debt under Section 2(m) of the Wealth-tax Act, 1957, on the dates of valuation for the … Tribunal, Delhi Bench (hereinafter referred to as ' the Tribunal ') under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter called ' the Act '):' Whether, on the facts and in the circumstances of the case, the
Tag this Judgment! AI Brief & AskJ.K.K. Angappan and Bros. Vs. Commissioner of Income-tax
Chennai
Dec-05-1972
Direct Taxation
Income Tax Act, 1961 - Sections 220(2); Finance Act, 1965 - Sections 68; Finance (No. 2) Act, 1967 - Sections 1, 46 and 156
[1973]91ITR513(Mad)
Ramanujam, J. 1. The petitioners made a voluntary disclosure of income under Section 68 of the Finance Act, 1965. The tax payable on the income so voluntarily disclosed amounted to Rs. 15,55,500. The said tax was due
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Rambhai Jethabhai Patel Vs. Commissioner of Income-tax, Gujarat-i
Gujarat
Jun-28-1976
Direct Taxation
Income Tax Act, 1961 - Sections 2(30), 2(46), 6(6), 24(7), 113, 113(1), 113(3), 113(4), 113(5), 143, 146, 147, 155, 155(1) and 263; Finance Act, 1965
[1977]108ITR771(Guj)
enacted, section 113 took the place of section 17, sub-section (1), of the Act of 1922. By the Finance Act, 1965, section 113 was deleted from the Act with effect from April 1, 1965, and section 2, sub-section (46), of
Tag this Judgment! AI Brief & AskCloth Traders (P) Ltd. Vs. Additional C.i.T., Gujarat-i Overruled
Supreme Court of India
May-04-1979
Direct Taxation
Income Tax Act, 1961 - Sections 12, 57, 80A to 80D, 80M, 85A, 99, 99(1) and 257; Indian Income tax Act, 1922 - Sections 8, 16, 56A and 60A; Finance Act, 1953; Finance (Amendment) Act, 1965 - Sections 99; Finance (Amendment) Act, 1966 - Sections 85A; Finance (Amendment) Act, 1967; Finance (Amendment) Act, 1968 - Sections 31, 31(2) and 31(3)
AIR1979SC1691; (1979)10CTR(SC)393; [1979]118ITR243(SC); (1979)3SCC538; [1979]3SCR984
upto the close of the assessment year 1964-65 and by an amendment made by Finance Act 10 of 1965, Section 99, Sub-section (1) was omitted and Chapter VI-A and Section 85A were introduced in the present Act with … introduced as Section 56A in the Indian Income-tax Act, 1922 (hereinafter referred to as the Old Act) by Finance Act, 1953. It is not necessary to make any detailed reference to this provision since there is no decided
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. India Textile Agency Ltd.
Kolkata
Jan-14-1977
Direct Taxation
Income Tax Act, 1961 - Sections 5(1), 51 and 256(1); ;English Finance Act, 1965 - Section 47(1) to 47(4); ;Income Tax Act, 1952 - Section 157
[1981]132ITR481(Cal)
18, art. 17).6. We have now to consider the provisions of Section 47(1) and (3) of the English Finance Act, 1965. Section 47(1) is as follows :' Except as otherwise provided by this Part of this Act, corporation tax shall
Tag this Judgment! AI Brief & AskO.C.M. Ltd. Vs. Commissioner of Income-tax and anr.
Allahabad
Mar-04-1982
Direct Taxation
Income Tax Act, 1961 - Sections 237, 242, 263, 264 and 264(1); Finance Act, 1965
(1982)29CTR(All)295; [1982]138ITR689(All); [1982]10TAXMAN209(All)
Ltd. Apart from this, in view of Clause 2(b)(ii) of Pt. II of the First Schedule to the Finance Act, 1965, the petitioner was not liable to pay any super-tax and that being so the deduction of super-tax at … accordingly the petitioner filed a revision before the Commissioner. Pending that revision they also made an application under Section 237 of the I.T. Act before the ITO on the prescribed form for refund of Rs. 11,500. In … writ of certiorari quashing the order of the Commissioner dated 29th April, 1978, and the assessment order dated 10th February, 1967, and also prays for
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
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 assessee … 1. On the basis of a certificate granted under Section 29(1) of the Wealth-tax Act, 1957 (hereinafter referred to
Tag this Judgment! AI Brief & AskJamnaprasad Kanhaiyalal Vs. Commissioner of Income Tax, M.P., Bhopal
Supreme Court of India
May-08-1981
Direct Taxation
Income Tax Act, 1961 - Sections 68, 139, 256 and 257; Voluntary Disclosures of Income and Wealth Act, 1976 - Sections 18; Indian Income Tax Act, 1922; Finance Act, 1965 - Sections 24, 24(1), 24(3), 24(6) and 24(8)
AIR1981SC1759; (1981)23CTR(SC)146; [1981]130ITR244(SC); (1981)3SCC441; [1981]3SCR849
Tax shall be entitled to his costs of the reference. Direct Taxation - disclosure - Section 24 of Finance Act, 1965, Section 68 of Income Tax Act, 1961 and Section 18 of Voluntary Disclosures Of Income and Wealth Act, 1976 … 1. I agree. The acceptance of a disclosure statement made by a declarant under Section 24 of the Finance
Tag this Judgment! AI Brief & AskRattan Lal and ors. Vs. Income Tax Officer Etc. Overruled
Delhi
Mar-01-1974
Direct Taxation
Income Tax Act, 1961 - Sections 68; Finance Act, 1965 - Sections 24
ILR1974Delhi621; [1975]98ITR681(Delhi)
as to costs. Income Tax Act (1961) - Sections 68 & 139 - Finance (No 2) Act-XV of 1965, Section 24 - Declaration of certain sums made in pursuance of Voluntary Disclosure Scheme - said sums standing as … the voluntary disclosure scheme set out in Finance (No. 2) Act of 1965 (Act'No. Xv of 1965).(2) The petition has been filed by three petitioners. … three creditors or depositors, which had been duly declared by them under the voluntary disclosure scheme under the Finance Act and income-tax had been paid in respect thereof and that these amounts were later deposited by the aforesaid
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