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M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Subject : BankingTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 32(3), 32, 34, 34A, 56, 58, 60, 61, 61(1), 64, 66, 70, 70(2), 71, 71(1), 71(2), 71(3), 73, 76, 77, 78, 80, 115A, 115B, 117, 121 and 133; Andhra Pradesh Co-operative Societies (Amendment) Act, 1970; Andhra Pradesh Co-operative Societies Rules; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36, 36A and 37; Andhra Pradesh Protection of Depositors and Financial Establishments Act, 1999; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969; Banking Companies Act, 1949; Banking Laws (Amendment) Act, 1983 - Sections 42; Banking Laws (Application to Co-operative Societies) Act, 1965; Banking Regulation Act, 1949 - Sections 2, 3,

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

for determination in these writ petitions, notice was issued to the Union of India in the Ministry of Finance, Department of Economic Affairs (Banking Division). Sri M. Ratna Reddy, learned counsel representing the Central Government, on instructions, … to Banking Companies. The Amendment Act 23 of 1965 known as the Banking Laws (Application to Co-operative Societies) Act, 1965 made applicable the Banking Companies Act, 1949, with certain modifications, to a defined and specified class of Co-operative … (for short 'the 1964 Act'). In some cases awards were passed Under Section 61 or certificates issued Under Section 71 of the 1964 Act. In … bank or a Federal society;(d) any amount payable towards fees under Section 58;(e) any amount ordered under Section 60 to be repaid to a society

Commissioner of Income-tax, Gujarat I Vs. Ahmedabad Manufacturing and ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 30, 34, 37, 40, 147 and 148; Finance Act, 1965

Reported in : [1977]106ITR159(Guj)

purpose of taxation. He further held that rebate under clause 1(b)(ii) of Paragraph F of Schedule I of Finance Act, 1965, had been wrongly allowed at the rate of 35 per cent. in the original assessment order but on … the case, the Tribunal was justified in law in upholding the Appellate Assistant Commissioner's order cancelling reassessment under section 147(b) read with section 148 of the Income-tax Act, 1961 ?' 2. We are concerned in this case

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

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 … Vaiswaner Trading Company v. State of Gujarat, reported in [1964] 15 STC 586 (Guj). In this case the Gujarat High Court was considering the Bombay

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. … of the Additional Duties of Excise (Goods of Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of

International Spirits and Wines Association of India Vs. The State of ...

Court : Supreme Court of India

Subject : Land Acquisition

is that the impugned rule is ultra vires, the power of the Finance Commissioner under Section 59 of the Punjab Excise Act, 1914 (hereinafter referred … 8 11. In Khoday Distilleries vs. State of Karnataka (II) (supra), a similar provision under the Karnataka Excise Act 1965 fell for consideration therein: “71(1): The State Government may, by notification and after previous publication, make Rules to … on Khoday Distilleries Ltd. vs. State of Karnataka (II) (1996) 10 SCC304 to submit that the interpretation of Section 58 (2)(e) and 59(a) of the Act by the High Court was flawed. Rule 24 (i-eeee) was ultra vires

Vandana Gupta and Others Vs. Kuwait Airways Ltd. and Others

Court : Delhi

Subject : Arbitration

of the tribunal. Reliance has been placed on the cases Booz Allen and Hamilton Inc. Vs. SBI Home Finance Limited and Ors (2011) 5 SCC 532 and on Rashtriya Ispat Nigam and Another Vs. Verma Transport Co., … Somasundara Reddiar Vs. K.M.S. Roadways (P) Ltd. vs. Jayankondan and Ors AIR 1965 Mad.58; D.L. Miller and Co. Ltd. Vs. Daluram Goganmull AIR 1956 Cal. … Ms. Jagwati (now deceased through LR) have filed the present petitions under Section 14 of Arbitration and Conciliation Act, 1996 (hereinafter called the Arbitration Act) for declaring that the mandate of the Arbitral Tribunal (hereinafter called the

Jerome (Appellant) Vs. Kelly (Her Majesty's Inspector of Taxes (Respon ...

Court : House of Lords

Subject : Land Acquisition

trusts has been part of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from similar … of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from similar provisions in … give rise to this appeal, the relevant provisions were sections 46 and 58 of the Capital Gains Tax Act 1979. 5. The facts are stated

Collector of Customs Vs. Sarabhai International

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1990)LC361Tri(Delhi)

duty of Customs that would have been payable on such raw materials or consumable stores under the Indian Finance Act 198__but for the said Notification of the Central Government.In terms of this condition the respondents according to the … licence declaring the units in the KAFTZ to operate as public or private bonded warehouse in terms of Section 58 of the Customs Act, 1962 was issued. The units established in KAFTZ could not, according to the Assistant

Birla Bombay P. Ltd. Vs. Commissioner of Income-tax, Bombay City I

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(10), 15C, 84, 80J, 85A and 99(1)

Reported in : (1979)12CTR(Bom)4; [1980]121ITR142(Bom); [1979]1TAXMAN143(Bom)

the levy of super-tax and this was brought about by the provisions contained in s. 99(1)(iv). By the Finance Act, 1965, the said provisions were omitted; this was in pursuance of the policy to abolish super-tax and introduce one … tax on inter-corporate dividends in the hands of the assessee has been properly allowed under the provisions of section 85A of the Income-tax Act, 1961 ?' 2. The assessee is a private limited company and we are … of tax on dividends for the assessee could be worked out at 58.65% after allowing for the tax exempted dividend of Rs. 16,836. The manner