Advanced Search Results

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

'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 … dated July 7, 1962, No. 82-Customs, dated March 1, 1963, No. 171-Customs, dated July 27, 1963 and No. 136-Customs dated October 3, 1964. In the said Notifications so amended, Aluminium' Rods Electrolytic Aluminium Wires and Electroltyic Aluminium

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

Court : Mumbai

Subject : Service Tax

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. … as expeditiously as possible and preferably within a period of six months. 13. By the impugned judgment and order dated 6.1.2012 passed by the Tribunal,

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 … fails within a reasonable time to comply with any recommendation made by the Commission under section 12 or section 13, 2[or contravenes the provision of any rule made under clause (f) or clause (g) of sub-section (2) of

Ajay Kumar Gupta Dochania Vs. M/S. Bhagyanagar Silk Mills Pvt. Ltd, a ...

Court : Andhra Pradesh

Subject : Land Acquisition

circumventing it. (Francis Bennion on Statutory Interpretation, 2nd Edn., p. 711; Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd., ((1996) 1 SCC 642)). The legislature is presumed to have enacted a reasonable statute. … the main objects; (ii) other objects of the company not included in sub-clause (i).Prior to the Companies (Amendment) Act, 1965, Section 13(1)(c) required the memorandum of every company merely to state its objects. In the case of a company,

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

was introduced nearly 40 years ago in a relatively simple code set out in Part III of the Finance Act 1965. The legislation has since become very much more complicated. One feature of the tax which has survived unchanged … the relevant settlement and the 1995-6 tax year as the relevant year. 13. The next question is whether the settlor had an interest in that … retain an interest before procuring the trustees to dispose of them. 5. This stratagem is dealt with by Section 77(1) of the Taxation of Chargeable Gains Act 1992 ("the Act"). This provides that where (i) in any

Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the meaning of Section 2(m) of … 15,03,404 14,69,947 11,32,092 8,56,940 8,39,071 1961-62 2016 20-10-1960 15,58,933 14,86,992 12,25,912 8,88,592 8,57,698 1962-63 2017 8-11-1961 16,41,454 15,56,438 13,39,520 9,36,387 8,86,732 1963-64 2018 28-10-1962 17,40,600 16,82,106 14,22,182 9,95,874 8,31,845 1964-65 2019 17-10-1963 17,91,193 16,86,522 15,15,292 10,26,230 9,47,003

Commissioner of Wealth-tax Vs. Girdhari Lal

Court : Delhi

Subject : Direct Taxation

Acts : Finance Act, 1965 - Sections 68, 68(1) and 68(3); Wealth Tax Act, 1957 - Sections 2; Income Tax Act, 1961; Income Tax Act, 1922

Reported in : [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 … within the time allowed under Section 22 of the Indian Income-tax Act, 1922 (XI of 1922), or Section 139 of the Income-tax Act, 1961 (XLIII of 1961), or (b) which he has failed to disclose in a

Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(2) and 269A; Finance Act, 1961 - Sections 2(5)(1); Finance (Amendment) Act, 1964 - Sections 5; Finance (Amendment) Act, 1965 - Sections 2(5); Income Tax (Determination of Export Profits) Rules, 1964 - Rule 2; Income Tax (Determination of Export Profits)(Amendment) Rules, 1964 - Rule 2

Reported in : (1981)25CTR(Guj)263

s. 2(5)(a)(i) of the Finance Act, 1964, for the assessment year 1964-65 and under s. 2(5)(a)(i) of the Finance Act, 1965, for the assessment year 1965-66. Both these provisions are in identical terms. The question which is raised in … would uphold the finding of the revenue authorities that the assessee is not entitled to any relief under section 2(5)(i) of the Finance Act, 1963.' 7. The learned Judicial Member agreed with the conclusions reached by the … under sub-r. (4) of r. 2 to compute such profits and gains. 13. We are unable to agree with Mr. Shah. The question of computation

Shri Bhagwandas JaIn Vs. Addl. Commissioner of Wealth-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 3; Indian Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Finance Act, 1965 - Sections 68

Reported in : [1979]116ITR347(MP)

the disclosed income included on assessment nor at the rate of 60% prescribed under Section 68 of the Finance Act, 1965, was deductible in arriving at the net wealth of the assessee '2. The assessee is a HUF, which … arise from its consolidated order in Wealth Tax Appeals Nos. 70 to 78 (Ind.) of 1969-70, dated December 13, 1971, to the High Court for its opinion, viz.:'Whether, on the facts and in the circumstances of the