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Commissioner of Income-tax Vs. India Textile Agency Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(1), 51 and 256(1); ;English Finance Act, 1965 - Section 47(1) to 47(4); ;Income Tax Act, 1952 - Section 157

Reported in : [1981]132ITR481(Cal)

18, art. 17).6. We have now to consider the provisions of Section 47(1) and (3) of the English Finance Act, 1965. Section 47(1) is as follows :' Except as otherwise provided by this Part of this Act, corporation tax shall … which is to be included in the total income of a shareholder resident in India by virtue of Section 51 of the Act of 1961.5. We cannot accept the contentions of Mr. Pal on the facts and in

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

case, the Supreme Court held that the Special Excise Duty which was levied under Section 80 of the Finance Act, 1965 cannot be regarded as having been levied under the Excise Act. In the judgment reported in 1986 (25) … amendments of Rules 9 and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

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,

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,

Century Club Vs. Commissioner of Service Tax

Court : Karnataka

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(25), 65(51), 65(52) and 65(105); Mysore Sales Tax Act - Sections 2I; Karnataka Societies Registration Act; Karnataka Shops and Establishments Act, 1963; Karnataka Shops and Commercial Establishments Act; Constitution of India - Articles 14 and 29; Mysore Societies Regulation No. III of 1904

Reported in : 2010[17]STR337

not come within the definition of service rendered under any one of the above referred provisions of the Finance Act, 1994. Therefore it does fall within the definition of health and fitness service and club or association service. … would arise for consideration.4. The second ground of attack of the impugned order, by placing strong reliance upon Sections 65(25a) and 65(51) and Section 65(52) that the appellant club does not come within the definition of service

Assistant Commissioner of Vs. Mipa Investment Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1992)43ITD60(Mum.)

the dividend income of a shareholder in a Foreign Company was only the net dividend, but the English Finance Act, 1965 amended this position. Under the amended law vide Section 47(1) to (4) of the English Finance Act, 1965 … was liable to be included in the total income of a shareholder resident in India by virtue of Section 51 of Income-tax Act. 1961.6. This plea was, however, not accepted in India Textile Agencies' case (supra) by the

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. … 318.); (c) Mehra Brothers Vs. Joint Commercial Officer, Madras, ((1991) 1 SCC 514); (d) Banco Products (India) Ltd. Vs. Commissioner of C.Ex., Vadodara-I, (2009(235) ELT

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises

Alleppy Co. Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1965 - Sections 147

Reported in : [1979]116ITR169(Ker)

whether a company was mainly engaged in the business of manufacture in accordance with the provisions of the Finance Act, 1965, had not been considered at all by his predecessor-ITO; and, therefore, he revised the assessment holding that the … of goods as the income from these operations came to less than 51 per cent. (annexure G). Against the said order the assessee preferred an … of the case, the Tribunal is right in law in holding that the reopening of the assessment under Section 147(b) is valid ?'2. For the assessment year 1965-66, the assessee, a company, was assessed by the ITO

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

his death) the will of a testator who died domiciled and ordinarily resident overseas. Section 24(11) of the Finance Act 1965 provided that in such a case the earlier provisions of the section should apply "as if the variations … because he was more concerned about the lack of "commercial sanity": para 85). Moses LJ also agreed (para 51: "[t]he deemed expense incurred as a result of the deemed manufactured payments could only be incurred by DCC