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Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the meaning of Section 2(m) of

Balkrishna Binani Vs. Commissioner of Income Tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 3 and 4; Wealth Tax Act, 1957 - Sections 2

Reported in : (1979)9CTR(Bom)62; [1980]121ITR442(Bom)

Matched in: Citation (1979)9CTR(Bom)62; [1980]121ITR442(Bom)

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the powers … The State of Rojastlum, AIR 1964 Raj. 17, wherein a Division Bench of this Court held that Artcile 62 of the Limitation Act, 1908 governs suit for money had and received, not only where the defendant may

The Associated Cement Co. Ltd Vs. Director of Inspection

Court : Delhi

Subject : Customs

Acts : Income tax Act, 1961 - Sections 280ZD(1); Finance Act, 1965 - Sections 80B

Reported in : ILR1971Delhi556; [1972]84ITR822(Delhi)

Xxi 'B entitled 'Tax Credit Certificates' covering sections 280Y to 280ZE was introduced in the Income-tax Act by section 62 of the said Finance Act, 1965 sub-sections (1) and (2) and (6) of section 280Zd, which deals with … the above,we dismiss the petitions, but in the circumstances without costs. Income-tax Act (1961) - Section 280-ZD(1) & Finance Act (1965), Section 80 --Respective scope of--'duty of excise'---special duty levied by Section 80 of the Finance Act 1965 not within

Associated Cement Companies Ltd. Vs. Director of Inspection, Customs a ...

Court : Delhi

Subject : Direct Taxation

Reported in : [1972]84ITR811(Delhi)

Chapter XXIIB entitled 'Tax Credit Certificates' covering sections 280Y to 280ZE was introduced in the Income-tax Act by section 62 of the said Finance Act, 1965. Sub-sections (1), (2) and (6) of section 280ZD, which deals with tax … by section 280ZE read with section 280ZD of the Income-tax Act, 1961, which had been inserted by the Finance Act, 1965. For the year 1965-66, with which we are concerned, the excise duty for cement levied under the Central

Commissioner of Income Tax Vs. Jodhpur Co-operative Marketing Society

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 37 and 37(1); Charitable Endowments Act, 1890; Co-operative Societies Act

Reported in : (2004)189CTR(Raj)516; [2005]275ITR372(Raj); 2004(5)WLC285

of reserve fund and its subsequent dealing goes to show that reserve fund required to be created under Section 62 of the Rajasthan Co-operative Societies Act, 1965 r/w Rule 68 of the Rules of 1966 applies only in … cannot otherwise be repaid or significantly to use the reserve fund as finance of the society for its own purpose in case of scarcity of … the Rajasthan Co-operative Society Rules, 1966 (in short the Rules of 1966) framed under the Rajasthan Cooperative Societies Act, 1965 (in short the Act of 1965} requires the society to transfer 25 per cent of its net profits

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

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 10, 10(20), 10(26AAB) and 260A; Finance Act, 2002; Cantonments Act, 1924 - Sections 3; General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) Act, 1998 - Sections 5, 22(1), 22(2), 62 65, 88, 88(1), 88(2) and 88(3); Delhi Development Act, 1957; Payment of Bonus Act, 1965 - Sections 32; Constitution of India (Seventy-third Amendment) Act, 1992; Constitution of India (Seventy-fourth Amendment) Act, 1992; Constitution of India - Articles 243, 243P, 243 and 243ZF

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

were enjoying exemption from income tax under Section 10(20) of the 1961 Act prior to its amendment by Finance Act, 2002 w.e.f. 1.4.03.10. Prior to the amendment by Finance Act, 2002, Section 10(20) of the Income-tax Act, 1961 … 'Delhi Development Authority' is a 'local authority' as its employees stood outside the purview of Payment of Bonus Act, 1965. Under Section 32(iv) of the Payment of Bonus Act, 1965 it is stated that nothing in the said … the fact that the Government exercises control, does not take away the statutory power of the appellant(s) under Section 62 of the 1998 Act.14. Learned Counsel next contended that it is true that the words 'other authority' appearing

Rambhai Jethabhai Patel Vs. Commissioner of Income-tax, Gujarat-i

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(30), 2(46), 6(6), 24(7), 113, 113(1), 113(3), 113(4), 113(5), 143, 146, 147, 155, 155(1) and 263; Finance Act, 1965

Reported in : [1977]108ITR771(Guj)

enacted, section 113 took the place of section 17, sub-section (1), of the Act of 1922. By the Finance Act, 1965, section 113 was deleted from the Act with effect from April 1, 1965, and section 2, sub-section (46), of

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