Advanced Search Results

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. … 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 behalf of the Appellant has

Tarachand Koyal Vs. Maheswar Choudhury

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 54; Income Tax Act, 1961 - Sections 137

Reported in : [1974]96ITR133(Orissa)

1961 Act was to be found in Section 137(1), This section was omitted from the statute by the Finance Act of 1964 with effect from April 1, 1964.5. Under the 1961 Act, disclosure of information respecting assesses was … learned trial judge to make the impugned order in view of the provisions of the Income-tax Act.3. Under Section 54 of the Income-tax Act of 1922, the prohibition against disclosure of information was provided thus:'(1) All particulars contained

Pentakota Surya Appa Rao and ors. Vs. Pentakota Seethayamma and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 54; Income Tax Act, 1961 - Sections 137 and 138; Evidence Act, 1872 - 74(1); Finance Act, 1964; General Clauses Act - Sections 6

Reported in : [1976]103ITR222(AP)

any proceedings under the Income-tax Act and they should be treated as confidential, is omitted now under the Finance Act, 1964, however, the Finance Act amended Section 138 of the Act. Now, as it is amended, under Section … of India Rules was omitted by the Defence of India (Amendment) Rules, 1965, However, prosecution thereunder was launched on March 17, 1968, i.e., after the … who appeared for the petitioners, has argued that though Section 137 of the Income-tax Act, 1961, which replaced Section 54 of the Indian Income-tax Act, 1922, prohibiting disclosure of information in the particulars contained in the income-tax returns

Commissioner of Wealth-tax Vs. Girdhari Lal

Court : Delhi

Subject : Direct Taxation

Acts : Finance Act, 1965 - Sections 68, 68(1) and 68(3); Wealth Tax Act, 1957 - Sections 2; Income Tax Act, 1961; Income Tax Act, 1922

Reported in : [1975]99ITR79(Delhi)

assessed of the income-tax paid by the firm on the amounts disclosed voluntarily under Section 68 of the Finance Act, 1965, is a debt under Section 2(m) of the Wealth-tax Act, 1957, on the dates of valuation for the

The Central India Electric Supply Co. Ltd. Vs. Income Tax Officer, Com ...

Court : Delhi

Subject : Income Tax

Acts : Income-tax Act - Section 148; Finance Act, 1978 - Section 155(7)(a)

company was not entitled to the benefit of exemption under Section 54-E as it was inserted by the Finance Act, 1979 w.e.f. 01.04.1979. It was also observed that the case of the assessee company was not covered under … for short, the Tribunal ) in terms whereof the appeal of the assessee relating to the assessment year 1965-66 and the appeal filed by the Revenue relating to the assessment year 1979-80 were partly allowed, while the

Punjab Distilling Industries Ltd. Vs. Commissioner of Income-tax, Punj ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 2, 2(6A), 12(1A), 16(2), 16(3) and 23A(1); Indian Companies Act, 1913 - Sections 55(1), 56, 60, 61, 61(4), 62 and 100 to 103; Finance Act, 1956; Indian Income-tax (Amendment) Act, 1939 - Sections 2(6A); Government of India Act, 1935 - Sections 100; Income-tax Act, 1961 - Sections 2(22) and 8; Company Law; Income-tax Law

Reported in : [1965]3SCR1; 1965AIR1862

Matched in: Citation [1965]3SCR1; 1965AIR1862

Harbans Motor Stores and ors. Vs. the Sales Tax Commissioner and anr.

Court : Delhi

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 5A; Constitution of India - Article 14

Reported in : ILR1973Delhi341

validity of notification. No. F. 4(33)-54-Fin(E), dated 30th June, 1965, issued under the signatures of the Under Secretary, Finance (Expenditure) Delhi Administration, is challenged. This notification was issued under Section 5A of the Bengal Finance (Sales Tax) … (Expenditure) Delhi Administration, is challenged. This notification was issued under Section 5A of the Bengal Finance (Sales Tax) Act, 1941, and was intended to fix the point at which sales tax would be payable on the sale

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

Subject : Sales Tax

Taxes Act, came into force with effect from 01.04.2014. Thereafter, it assumed a modified form when the Kerala Finance Act, 2014 was enacted on 23.07.2014, with effect from 01.04.2014. With effect from 01.04.2015, the levy of turnover tax … therefore, the levy itself must fail. [See: Municipal Council, Khurai and Another v. Kamal Kumar and Another [AIR 1965 SC 1321]; M/s.Govind Saran Ganga Saran v. Commissioner of Sales Tax and others [AIR 1985 SC 1041]; Cochin … 6A. Payment of turnover tax on textile articles:- Notwithstanding anything contained in section 6, every dealer whose total turnover of the previous year is above … synthetic filament yarn, including woven fabrics obtained from materials of HSN heading 54045407(b)Woven fabrics of artificial filament yarn, including woven fabrics obtained from material of

Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 154; ;Finance Act, 1965

Reported in : [1981]130ITR710(Cal)

that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits and … claiming such rebate. 4. On or about the 27th February, 1970, respondent No. 1 completed the assessment under Section 143(3) of the I.T. Act, 1961, whereby the overall total income of the appellant was computed at Rs.

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