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Premier Automobiles Ltd. and ors. Vs. Union of India (Uoi)
Supreme Court of India
Nov-24-1971
Commercial
Constitution of India - Articles 32; Motor Car (Distribution and Sale) Control (Amendment) Order, 1969; Industries (Development and Regulation) Act, 1951 - Sections 15, 15(1), 16, 18G, 18G(1) and 18G(2); Tariff Commission Act, 1951 - Sections 12; Distribution Control Order; Commission of Enquiry Act, 1952; Income Tax Act, 1961; Companies Act, 1956; Payment of Bonus Act, 1965 - Sections 2, 5, 6, 10, 11 and 15; Defence of India Rules - Rule 81(2); The Essential Supplies (Temporary Powers) Ordinance, 1946; Supply and Prices of Goods Act, 1950; The Essential Commodities Act, 1955 - Sections 3(2)
AIR1972SC1690
at present, is compulsorily payable at the rate of 4% under Section 10 of the Payment of Bonus Act, 1965 should be allowed as a part of the cost because the manufacturers have to pay the same even … Products of India Ltd. of the Herald cars the majority decision is the decision of the Court. - FINANCE ACT (32 OF 1994) Sections 65 (19), Explanation (as inserted by Finance Act 2008) & 65 (105): [S.B. Sinha
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Amritsar Vs. Straw Board Manufacturing Co. ...
Supreme Court of India
Apr-28-1989
Direct Taxation
Income Tax Act, 1961 - Sections 33(B) and 80E; Finance Act, 1966; Finance Act, 1965; Industries (Development and Regulation) Act, 1951 - Sections 10
AIR1989SC1490; (1989)77CTR(SC)75; [1989]177ITR431(SC); JT1989(2)SC264; 1989(1)SCALE1151; 1989Supp(2)SCC523; [1989]2SCR772
mentioned at item No. 16 in the Fifth Schedule to the Income Tax Act as substituted by the Finance Act, 1965. The claim of the assessee was rejected by the Income Tax Officer, For the assessment year 1967-68 the … 31 May, 1954 issued to the assessee that the undertaking of the assessee was registered in terms of Section 10 of the Industries (Development and Regulation) Act, 1951, and the details given in the licence declare that it
Tag this Judgment! AI Brief & Askincome-tax Officer, a-ward, Indore Vs. Gwalior Rayon Silk Manufacturin ...
Supreme Court of India
Sep-18-1975
Direct Taxation
Finance Act, 1965 - Sections 3; Income Tax Act, 1961 - Sections 220(2) and 220(3)
[1975]101ITR457(SC)
was granted by the Income-tax Officer, Sub-section (2) of Section 220 of the Act was amended by the Finance Act, 1965, by which the rate of interest was increased from 4% to 6% per annum. In view of this … 4% to 6% per annum. In view of this amendment, the Income-tax Officer by his letter dated January 10, 1966, informed the assessee that on the unpaid balance of tax arrears the respondent would be liable to
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The Income-tax Officer, 'A' Ward, Indore Vs. Gwalior Rayon Silk Manufa ...
Supreme Court of India
Sep-18-1975
Direct Taxation
Income-tax Act, 1961 - Sections 220, 220(1), 220(2) and 220(3); Finance Act, 1965 - Sections 154, 155, 156, 250, 254, 260, 262 and 264; States (Taxation Concessions) Order, 1950; Central Act, 1967
AIR1976SC43; (1975)2SCC721
was granted by the Income-tax Officer, Sub-section (2) of Section 220 of the Act was amended by the Finance Act, 1965 by which the rate of interest was increased from 4 % to 6 % per annum. In view … 6 % per annum. In view of this amendment, the I. -T. Officer by his letter dated Jan 10, 1966 informed the assessee that on the unpaid balance of tax arrears the respondent would be liable to
Tag this Judgment! AI Brief & AskPrem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...
Rajasthan
Sep-06-1978
ExciseCustoms
Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio
1981(8)ELT440(Raj); 1978(11)WLN481
goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the powers
Tag this Judgment! AI Brief & AskPioneer Trading Syndicate Vs. Commissioner of Income-tax
Allahabad
Jul-04-1979
Direct Taxation
Finance (No. 2) Act, 1965 - Sections 24(9), 24(10), 24(11) and 24(15)
(1979)12CTR(All)349; [1979]120ITR5(All); [1979]2TAXMAN469(All)
company, at the rates specified in Paragraph A, and..... of Part I of the First Schedule to the Finance Act, 1965 (X of 1965), as if such amount were the total income of the declarant, so, however, that- (i) … rival submissions will depend upon the interpretation of the various provisions of the Finance (No. 2) Act of 1965. Section 24 of this Act was headed as 'voluntary disclosure of income'. It consists of sixteen sub-sections. Sub-section (1) … the assessee's books the following credit entries : Rs.(i) Sri Jagat Ram 10,000(ii) Smt. Gita Singh 18,600 2. The assessee had purchased a motor car
Tag this Judgment! AI Brief & AskController of Estate Duty Vs. K. Govindarajulu
Chennai
Feb-23-1995
Direct Taxation
Income Tax Act, 1961 - Sections 28; Gift Tax Act, 1958 - Sections 4 and 5
[1995]216ITR309(Mad)
clause (o) to section 33(1) of the Estate Duty Act with effect from April 1, 1965, by the Finance Act, 1965, the deceased having died on October 5, 1974 ?' 2. The gift, it is alleged, was made on … the facts and in the circumstances of the case, the Appellate Tribunal, while agreeing with the view that section 10 of the Estate Duty Act would be applicable to this case, was justified in concluding that section 33(1)(o)
Tag this Judgment! AI Brief & AskState of Karnataka and ors. Vs. Thirumala Distilleries
Karnataka
Sep-23-2004
Excise
Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India
2004(6)KarLJ194
99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act, 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was said, … respondent. In the case of United Breweries Limited and Anr. v. State of Karnataka and Anr., W.P. No. 1024 of 1987, DD: 4-2-1992, this Court has held that in the absence of actual manufacture, the provisions to
Tag this Judgment! AI Brief & AskGeorge Da Costa Vs. Controller of Estate Duty in Mysore, Bangalore
Supreme Court of India
Oct-28-1966
Other Taxes
Estate Duty Act, 1953 - Sections 2(16), 5 and 10; Customs and Inland Revenue Act, 1881 - Sections 38(2); Customs and Inland Revenue (Amendment) Act, 1889 - Sections 11; Finance Act, 1965
AIR1967SC849; [1967]63ITR497(SC); [1967]1SCR1004
was not justified. We are unable to accept this argument as correct. The amendment brought about by the Finance Act, 1965 was effective only from April 1, 1965 and was not retrospective. We think that the insertion of the … included in the estate of the deceased as property passing of deemed to pass on his death under section 10 of the Act ?' 3. The High Court answered the question in the affirmative, holding that the appellant
Tag this Judgment! AI Brief & AskVanaja Textiles Ltd. Vs. Commissioner of Income-tax
Kerala
Oct-29-1993
Direct Taxation
Income Tax Act, 1961 - Sections 36(1) and 40A(7); Payment of Bonus Act, 1965
(1994)118CTR(Ker)372; [1994]208ITR161(Ker)
48) : 'The benefit was essentially of a revenue character because the company became able more easily to finance its day-to-day transactions, and more efficiently to carry on its day-today manufacture'.42. We may now refer to what … to an employee in a factory or other establishment to which the provisions of the Payment of Bonus Act, 1965, do not apply can be claimed as a deduction under Section 36(1)(ii) of the Income-tax Act, 1961, only … our opinion, we propose to consider with reference to Income-tax References Nos. 105 of 1989 and 106 of 1989. We do so, since these income-tax
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