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Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act 1922 - Sections 18A, 23, 23A, 25, 25A, 29, 31, 33, 33B, 34, 35, 44, 60(1), 131 to 136, 140 to 146, 147, 148, 149, 150, 153, 156 to 158, 185, 187 to 189, 282 to 284 and 288; Constitution of India - Article 226; Income-tax Act, 1961 - Sections 297, 297(1), 297(2) and 298; General Clauses Act - Sections 6; Income-tax (Removal of Difficulties) Order, 1962; Finance Act, 1950 - Sections 3, 11, 12, 13 and 13(1); Payment of Bonus Act, 1965 - Sections 37

Reported in : AIR1968SC162; [1967]66ITR680(SC); [1967]3SCR833

B States) (Removal of Difficulties) Order, 1950, made under s. 12 of the Finance Act, 1950, was upheld. Section 12 read as follows : 'If any difficulty arises in giving effect to the provisions of any of the … 'Now the question is in what sence has the work 'assessment' been used in section 13(1) of the Finance Act, 1950. Two circumstances may be noticed at once. The long title says that the Finance Act, 1950, is … cover the validity of the section itself. Furthermore, the terms of s. 37 of the Payment of Bonus Act, 1965 are different and the Bonus Act is not a taxing law. 27. In the result the appeal fails

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : 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

Reported in : 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 … give rise to any part of cause of action within Rajasthan as averred by the petitioner in para 12 of the writ petition. He supported the aforesoid preliminary objection by referring to the decision in Dr. Surjuprasad

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

special agreement to be employee of the Central Government obviously from the date of commencement of the Act.34. Section 12 of the Act of 1965 provided provision for formation of Government Company for management of undertaking. Section 12 … the company was formed as well as considered the provisions of Metal Corporation of India (Acquisition of Undertaking) Act, 1965 and Metal Corporation of India (Acquisition of Undertaking) Act, 1966 and Metal Corporation (Nationalization and Misc. Provisions) Act, … for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken.

income-tax Officer, a-ward, Indore Vs. Gwalior Rayon Silk Manufacturin ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1965 - Sections 3; Income Tax Act, 1961 - Sections 220(2) and 220(3)

Reported in : [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 … the Income-tax Officer under Sub-section (3) of Section 220 does not amount to any final settlement or agreement. 12. There is yet another view of the matter. In the present case the assessee himself wanted extension of

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

11-AC of the Finance Act,1994 was also imposed by the said order. 12. As regards the stay application, by an order dated 1.5.2007 passed in … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … (e) M/s. J.K. Cotton Spinning and Weaving Mills Co. Ltd. Vs. Sales Tax Officer, Kanpur and Anr., (AIR 1965 SC 1310); (f) CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs.

Kalyani Mathivanan Vs. K v Keyaraj and Ors

Court : Supreme Court of India

Subject : Education

shall be the ex-officio Chairman of the Court, Executive Council, Academic Council, Finance Committee and Selection Committees and shall, in the absence of the Chancellor … contended that she is qualified for appointment as Vice-Chancellor of the University as per the Madurai Kamaraj University Act, 1965 (hereinafter referred to as the 'University Act, 1965'). It was further contended that the UGC Regulations, 2010 are … the co-ordination and determination of standards in Universities and for that purpose, to establish a University Grants Commission. Section 12 deals with the 'function of the Commission', relevant of which is quoted hereunder:"2. It shall be the general

Commissioner of Gift-tax, Gujarat Vs. Executors and Trustees of the Es ...

Court : Gujarat

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 3, 6, 6(3), 15(3) and 46; ;Wealth Tax Act, 1957 - Sections 3

Reported in : [1975]100ITR447(Guj)

were not published or communicated to the stock exchange. Under section 44, sub-section (1), clause (3) of the Finance Act, 1965, except where in consequence of special circumstances price so quoted were by themselves not a proper measure of … property would fetch if sold in the open market at the time of the death of the deceased.' 12. The case before the House of Lords arose in connection with the estate duty payable on the estate

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

increasingly stringent conditions) until a general abolition of the relief (for surtax purposes) by section 12 of the Finance Act 1965. The general rule now (for all income tax purposes, though subject to some limited exceptions) is that in

Shree Synthetics Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

Reported in : (1997)61ITD253Indore

Finance Act, 1994, w.e.f.1-4-1995 to specifically include them for extending the benefit of the lower holding period of 12 months for the purpose of computing capital gains on sale thereof. Shri Goyal further argued that Explanation to … I.T. Act are concerned. Referring to the provisions of section 80M and the amendment brought about by the Finance Act, 1993, w.e.f. 1-4-1994, the CIT observed that if for the purpose of relief under section 80M, units of

Madras Labour Union Vs. Binny Ltd. (Buckingham and Carnatic Mills) and ...

Court : Chennai

Subject : Company

Acts : Securities Contracts (Regulation) Act, 1956 - Sections 3(1); Sick Industrial Companies Act, 1985 - Sections 12(3), 15(1), 16(1) and 17(3)

Reported in : [1996]87CompCas438(Mad); 1995(1)CTC73; (1995)ILLJ588Mad

Sardar Singh Raghuvanshi : (1975)ILLJ399SC , wherein the Oil and Natural Gas Commission, Life Insurance Corporation and Industrial Finance Corporation were held to be 'authorities' within the meaning of article 12 of the Constitution. The ruling will … To overcome the difficulties, Lord Gardiner (the Lord Chancellor) in pursuance of section 3(1)(e) of the Law Commission Act, 1965, requested the Law Commission 'to review the existing remedies for the judicial control of administrative acts and commissions