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Gopal Das Gupta Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131 and 135

Reported in : [1971]80ITR200(Cal)

that originally the words 'Inspecting Assistant Commissioner' did not appear in Sub-section (1). By Section 38 of the Finance Act, 1965, the name of the Inspecting Assistant Commissioner was inserted between the Appellate Assistant Commissioner and the Commissioner. In

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. … Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd.,

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 … blurred double vision. In Chamberlain v IRC (1943) 25 TC 3 , for instance, the court (in applying section 38(2) of the Finance Act 1938) had to identify "the property comprised in the settlement" and to decide whether

George Da Costa Vs. Controller of Estate Duty in Mysore, Bangalore

Court : Supreme Court of India

Subject : Other Taxes

Acts : Estate Duty Act, 1953 - Sections 2(16), 5 and 10; Customs and Inland Revenue Act, 1881 - Sections 38(2); Customs and Inland Revenue (Amendment) Act, 1889 - Sections 11; Finance Act, 1965

Reported in : AIR1967SC849; [1967]63ITR497(SC); [1967]1SCR1004

was not justified. We are unable to accept this argument as correct. The amendment brought about by the Finance Act, 1965 was effective only from April 1, 1965 and was not retrospective. We think that the insertion of the … included in the estate of the deceased as property passing of deemed to pass on his death under section 10 of the Act ?' 3. The High Court answered the question in the affirmative, holding that the … [1898] 2 Q.B.D. 534 with regard to an analogous provision under s. 38(2) of the Customs and Inland Revenue Act, 1881, as amended by s.

Union of India (Uoi) and ors. Vs. Gopal Das Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 131, 131(2), 135, 142, 143; Constitution Of India - Article 226; Code Of Civil Procedure

Reported in : [1987]167ITR39(SC)

Objects and Reasons in respect of clause 38 therein which subsequently was enacted as section 38 of the Finance Act, 1965, effecting the aforesaid amendment in section 131. By relying on that Statement of Objects and Reasons, it was

Dat PeThe and anr. Vs. District Collector, Ernakulam and ors.

Court : Kerala

Subject : Labour and Industrial

Acts : Revenue Recovery Act, 1890 - Sections 3; Goa, Daman and Diu Industrial Development Act, 1965 - Sections 38; Constitution of India - Article 12

Reported in : AIR1976Ker37

provisions governing its working, and in particular to Section 38 of the Goa, Daman and Diu Industrial Development Act, 1965, which reads as follows:--'38. Recovery of sums due to the Corporation as arrears of land revenue.-- AH sums … All LJ 789) we are at a loss to know as to what the constitution of the Rehabilitation Finance Administration was; and we find that the question whether the amounts due to the Administration was or was

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

Monie Ardeshir Baria and Piloo F. Antia, Executrices of the Estate of ...

Court : Mumbai

Subject : Direct Taxation

Acts : Estate Duty Act - Sections 22, 44 and 64(1); Estate Duty (Amendment) Act, 1958; Trusts Act - Sections 63; Custom and Inland Revenue Act, 1881; Customs and Inland Revenue Act, 1889; New South Wales Act - Sections 100

Reported in : [1977]106ITR203(Bom)

reading of the Custom and Inland Revenue Act, 1881, the Customs and Inland Revenue Act, 1889, and the Finance Act, 1894. Under section 38(2) of the Act of 1881 it was provided as under : '38. Grant of … appeals by its consolidated order dated 30th April, 1964, as subsequently rectified by its order dated 23rd April, 1965. According to the Tribunal, the first three amounts out of the several amounts enumerated earlier, i.e., the amounts

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

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … relation to the assessment year commencing on the 1st day of April, 1965, and any subsequent assessment year means income-tax chargeable under the provisions of … Income-tax, Eighth Edition (revised by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & Pithisaria's 'Income-tax Law' Fourth Edition, 1990 Vol.1 at page