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Ahmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 17, 16(3), 27 and 29(1); Finance Act, 1965 - Sections 68, 68(1), 68(2), 68(3), 68(4), 68(5), 68(6) and 68(7); Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Excess Profits Tax Act, 1940; Business Profits Tax Act, 1947; Companies (Profits) Surtax Act, 1964; Finance Act, 1951; Finance Act, 1953

Reported in : AIR1981SC1562; (1981)21CTR(SC)356; [1981]129ITR314(SC); 1981(1)SCALE694; (1981)3SCC77; [1981]3SCR402

respect of income-tax payable on the concealed income disclosed by the assessee pursuant to Section 68 of the Finance Act, 1965 is deductible under Section 2(m) of the Wealth-tax Act, 1957, in computing the net wealth of the assessee … 1. On the basis of a certificate granted under Section 29(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), the appellant has filed these appeals against

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 … with assessment in case of discontinued business, section 25A with assessment after partition of Hindu undivided families and section 29, 31, 33 and 35 deal with the issue of demand notices and the filing of appeals and for

Commissioner of Wealth-tax Vs. Bansidhar Poddar

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1965 - Section 68; ;Wealth-tax Act, 1957 - Section 2; ;Income Tax Act

Reported in : [1978]112ITR957(Cal)

necessary first to consider the provisions of Section 4 of the Income-tax Act, 1961, sectioa 68 of the Finance Act, 1965, Section 2(m) of the Wealth-tax Act, 1957, and the decision of the Supreme Court in the case of Kesoram

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. … tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on

Indian Steel and Wire Products Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1965; ;Income Tax Act, 1961 - Section 80E

Reported in : [1977]108ITR802(Cal)

within item 1 of the list of articles specified in Part III of the First Schedule under the Finance Act, 1965, and, therefore, it was entitled to the extra rebate for the assessment year 1965-66. For the assessment years … Dipak Kumar Sen, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, initiated at the instance of the assessee in respect of the assessment

State of Karnataka Vs. B Govindraj Hegde,

Court : Karnataka

Subject : Land Acquisition

NO.3374/2016: BETWEEN:1. THE STATE OF KARNATAKA BY ITS PRL. SECRETARY DEPARTMENT OF FINANCE & EXCISE, VIDHANA SOUDHA, BENGALURU-01 2.THE COMMISSIONER OF EXCISE IN KARNATAKA, II … short facts of the case appear to be that in the State of Karnataka, there is Karnataka Excise Act, 1965 (hereinafter referred to as ‘the Act’ for the sake of convenience) which came into force on 30th September … week of the following month.5. The license may be suspended or cancelled in accordance with the provisions of Section 29 of the Act and licensee or his employee shall be liable for prosecution for breach of any of

Rail Vihar Kalyan Sahkari Awas Samiti Ltd. and anr. Etc. Etc. Vs. Stat ...

Court : Allahabad

Subject : PropertyConstitution

Acts : Uttar Pradesh Co-operative Societies Act 1965; Stamp Act, 1899 - Sections 2(6), 29, 38(2), 47A, 62 and 64; Transfer of Property Act, 1882 - Sections 54, 105 and 108; Uttar Pradesh Industrial Area Development Act, 1976 - Sections 7 and 14; Indian Contract Act

Reported in : AIR2005All86; 2005(1)AWC682

NOIDA. District Gautam Nagar v. State of U.P. the petitioners are housing societies, registered under the Cooperative Societies Act, 1965. The members of the two societies detailed in Annexures 1 and 2 of the writ petition are serving … sub-lease deed on which the liability of the payment of stamp duty shall be on the sub-lessee under Section 29 of the Stamp Act, 1899. All the allottees/owners according to him were required to obtain possession after execution … of that power of judicial review. Government is the guardian of the finances of the State. It is expected to protect the financial interest of

B. Govindraj Hegde Vs. State of Karnataka, Department of Finance and E ...

Court : Karnataka

Subject : Land Acquisition

the name of Governor of Karnataka Sd/- Under Secretary to Government (In-charge) Finance Department (Excise) 4. The applicants who had filed the impleading applications (persons … Foreign liquor) Rules, 1968, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in Notification No. FD 14 PES 2013 dated 20-01-2014 in Part-IV-A of the … of the following month. 5. The license may be suspended or cancelled in accordance with the provisions of Section 29 of the Act and licensee or his employee shall be liable for prosecution for beach of any of

Commissioner of Income-tax Vs. English Electric Company Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 80I; Income Tax (Amendment) Act, 1968; Finance Act, 1972; Finance (No. 2) Act, 1980

Reported in : (1980)17CTR(Mad)312; [1981]131ITR277(Mad)

on the question set out already.3. Section 80E was introduced in the statute by Section 14 of the Finance Act of 1966. Before the introduction of this provision, under the Finance Act of 1965, in the case of … to Section 80E and since in the instant case it is income from business the same as per Section 29 will have to be computed in accordance with Sections 30 to 43A which would include Section 41(2). It

B Govindaraj Hegde, 53 Yrs Vs. State of Karnataka - By Its Prl. Secret ...

Court : Karnataka

Subject : Land Acquisition

Bangalore 27 State of Karnataka - by its Prl. Secretary Department of Finance & Excise Vidhana Soudha, Bangalore Dt. of Judgment: Friday, 22.07.2016 WP197882015 B … Foreign liquor) Rules, 1968, was published as required by sub-section (1) of section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in Notification No.FD14PES2013dated 20-01-2014 in Part-IV-A of the Karnataka Gazette (Extra Ordinary) No.FD41dated … the Excise Officer concerned, within the first week of the following month. in accordance with the provisions of Section 29 of the Act and licensee or his employee shall be liable for prosecution for beach of any of