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Commissioner of Income-tax Vs. Central Bank of India Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(10), 2(24), 45, 52, 52(2), 85A, 108, 115 and 119

Reported in : (1990)92BOMLR31; [1990]185ITR6(Bom)

and the Memorandum explaining its provisions.13. Mr. Dalvi then drew our attention to the Explanatory Notes to the Finance Act, 1965, issued under Circular No. 3-P dated, October 11, 1965. It is not disputed that this Circular was issued … S.P. Bharucha J.1. This is a reference made at the instance of the Revenue, under the provisions of section 256(1) of the Income-tax Act, 1961. It raises, in regard to the assessment year 1967-68, the following question … the Revenue, under the provisions of section 256(1) of the Income-tax Act, 1961. It raises, in regard to the assessment year 1967-68, the following question

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

the judge in reaching his decision.The Finance Act 1965Capital gains tax was introduced by Part III of the Finance Act 1965. Section 19(1) provided :'Tax shall be charged in accordance with this Act in respect of capital gains, that is

Balkrishna Binani Vs. Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 3 and 4; Wealth Tax Act, 1957 - Sections 2

Reported in : (1979)9CTR(Bom)62; [1980]121ITR442(Bom)

facts and in the circumstances of the case any part of the tax paid u/s 68 of the Finance Act, 1965, was a 'debt owed' on the relevant valuation dates within the meaning of s. 2(m) of the Wealth-tax … no such liability for payment of tax on the concerned valuation dates as the liability under the charging section of the Income-tax Acts could only be attracted if the income disclosed could be said to have formed … opinion by the Income-tax Appellate Tribunal u/s 27(1) of the Wealth-tax Act, 1957, is as follows : 'Whether on the facts and in the circumstances

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 … held that the petitioner's application for refund was founded on the statutory duty to refund as mentioned in Section 19. In Firm A.T.B. Mehtab Majid and Co. v. State of Madras and Anr., AIR 1963 S.C. 928, a

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. … Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise

Kirby (inspector of Taxes) Vs. Thorn E. M. I. Plc.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1990]183ITR503(Cal)

to be considered are those for assessing chargeable gains of capital gains tax under Part III of the Finance Act 1965. Section 19(1) provides:'Tax shall be charged in accordance with this Act in respect of capital gains, that is to

A.P.S.E.B. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)85TTJ(Hyd.)30

has not made any change in Section 85A. Implicitly, therefore, it refers to the earlier circular explaining the Finance Act, 1965, para 19 whereof we have already analysed." The interpretation in that case was that no part of that

A.P.S.E.B. Vs. Joint Commissioner of I.T.,

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

has not made any change in Section 85A. Implicitly, therefore, it refers to the earlier circular explaining the Finance Act, 1965, paragraph 19 whereof we have already analysed." The interpretation in that case was that no part of that

V. Pattabhiraman Vs. the Assistant Commissioner of Urban Land Tax,

Court : Chennai

Subject : Constitution

Acts : Madras Urban Land Tax Act, 1966 - Sections 1(2); Government of Ireland Act, 1920; Finance Act, 1965 - Sections 3; C.P. Motor Spirit Act, 1939; Government of India Act, 1935; Bombay Finance (Amendment) Act, 1939; Madras District Municipalities Act - Sections 81(3); Madras City Land Revenue Act, 1851; Madras Buildings (Lease and Rent Control) Act, 1960 - Sections 4; Madras Urban Land Tax Act, 1963; Madras City Tenants' Protection Act, 1921; Punjab Urban immovable Property Tax Act; Bombay Municipal Boroughs Act, 1925; Uttar Pradesh Large Land Holdings Tax Act, 1957; Devolution Rules, 1920; Schedule Taxes Rules; Madras Urban Land Tax Rules, 1963 - Rule 4; Constitution of India - Articles 13, 14, 19, 19(1), 19(5), 22(7), 31, 31(2), 31(5), 39, 226, 246, 246(1), 261, 265, 276, 276(1)

Reported in : AIR1971Mad61

Section 1 (2) of Madras Urban Land Tax Act, 1966, Government of Ireland Act, 1920, Section 3 of Finance Act, 1965, Motor Spirit Act, 1939 and Bombay Finance (Amendment) Act, 1939 - when validity of tax impugned as violative … virtue of the opinions of the majority of the full Bench, Section 6 of Madras Act XII of 1966 must be struck down, as violative of Articles 19(1) and 14 of the Constitution of India. It follows

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 … referred to us for our opinion by the Income-tax Appellate Tribunal under Section 27(1) of the W.T. Act, 1957, is as follows :' Whether, on the facts and in the circumstances of the case, any part of