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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

'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 … the chapter is 'Deductions and Assessment'. The section which deals with assessment merely as computation of income is section 23; but several sections deal not with computation of income, but determination of liability, machinery for imposing liability and

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 … the respondents are extra cted below :'Notification No. 30-Cus., dated 10-3-62 :-In exercise of the powers conferred by Section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to

JaIn Bros. and ors. Vs. the Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(2), 3, 22, 22(2), 23, 23(5) and 26A; Finance Act, 1956 - Sections 14, 14(1), 14(2), 14(3), 14(4) and 23(5); Income Tax Act, 1961 - Sections 271, 271(1), 271(2), 274, 274(1), 275, 276 and 297(2); General Clauses Act - Sections 3(42); Payment of Bonus Act, 1965 - Sections 33

Reported in : AIR1970SC778; [1970]77ITR107(SC); (1969)3SCC311; [1970]3SCR253

computing the total income of the firm at Rs. 4,75,368. In view of the amendment made by the Finance Act of 1956 in Section 23(5) of the Act of 1922 the tax payable by the firm as also … Mill Mazdoor Union : (1966)IILLJ546SC hardly affords any parallel. There are retrospective operation of the Payment of Bonus Act 1965 which came into force in May 29, 1965 was made by Section 33, the provisions of which were

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 … the arrangement. I think that this analysis (which Keene LJ said he had initially found persuasive) is correct. 23. Carnwath LJ made a rather different point when he said, at para 108, that this was the first

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under … 1-4-1965 relevant for the assessment year in question in that case, viz., 1965-66. It may not be quoted as an authority and applied to the … absolutely essential in that context.11. This leaves us to consider the meaning of 'total income' as found in Section 23(2). Section 23(2) deals with computation of income from house property. The stipulation was that the said income from

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. … were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest

Ratanlal Mohta and Sons Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 149

Reported in : [1984]148ITR246(Cal)

a director of the abovecompany along with his relations and employees, made disclosures under Section 68 of the Finance Act, 1965, and under Section 24 of the Finance (No. 2) Act,1965, declaring loans for Rs. 4,50,000, out of the … District 24-Parganas, being respondent No. 2, who at the material time was one H. V. Upadhyay, under Section 23(3) read with Section 23(5)(a) of the Indian I.T. Act, 1922 (hereinafter referred to as the 'said 1922 Act'),

D. Narasimha Reddy Hotels (P) Ltd., a Company Registered Under the Ind ...

Court : Andhra Pradesh

Subject : ConstitutionMunicipal Tax

Acts : Andhra Pradesh Municipalities Act, 1965 - Sections 130; Andhra Pradesh Municipalities Rules - Rule 22; Assessment of Tax Rules, 1969 - Rules 3 and 14(2); Constitution of India - Articles 22, 226 and 227; Taxation and Finance Rules - Rule 23

Reported in : 1991(1)ALT665

commencing from 1-4-1983. A special notice was issued by the Commissioner under Rule 11 of the Taxation and Finance Rules (Schedule II), (hereinafter referred to as 'the Rules' of the Aadhra Pradesh Municipalities Act on 5-5-1983 fixing … purpose and object of this provision. It may be noted that before the enactment of the A.P. Municipalities Act, 1965, the Municipal Council was the appellate authority to hear the appeals against taxation under relevant provisions of the … noticed that Schedule II is part of the A.P. Municipalities Act itself. Section 130 of the A.P. Municipalities Act occurring in Chapter II relating to … pleaded for assessment of tax by refixing the capital value at Rs. 23.06 lakhs as against the total construction cost of Rs. 42 lakhs. Before

Mcdowell and Co. Ltd. Vs. Commercial Tax Officer

Court : Supreme Court of India

Subject : Direct TaxationSales Tax

Reported in : AIR1986SC649; (1985)2CompLJ137(SC); (1985)47CTR(SC)126; 1985(5)ECC259; [1985]154ITR148(SC); 1985(1)SCALE788; (1985)3SCC230b; [1985]3SCR791; [1985]59STC277(SC); 1986(1)LC595

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, … principle there is nothing wrong in accepting the said commencement as the date of valuation. Sections 4 and 23 of the Land Acquisition Act are protected by Art. 31(5) (a) of the Constitution. Only ss. 5-A and

Nanjappa Textiles and ors. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(1), 139(2), 139(4), 139(5), 143, 144, 271, 271(1) and 271(4A)

Reported in : [1985]153ITR109(Mad)

of the original return, the assessee had made a voluntary disclosure of suppressed income under. 68 of the Finance Act, 1965, and in the revised return offered a further income over and above that which was voluntary disclosed earlier. … law in holding that the return filed on October 5, 1968, could be construed as a return under section 139(5) and the assessment made on September 22, 1969, for the assessment year 1964-65 is not barred by … followed by the Tribunal was the subject-matter of reference in T.C. No. 230 of 1975 (Nanjappa Textiles v. CIT) which was heard alone with this