Advanced Search Results

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

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

was introduced nearly 40 years ago in a relatively simple code set out in Part III of the Finance Act 1965. The legislation has since become very much more complicated. One feature of the tax which has survived unchanged … retain an interest before procuring the trustees to dispose of them. 5. This stratagem is dealt with by Section 77(1) of the Taxation of Chargeable Gains Act 1992 ("the Act"). This provides that where (i) in any year

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 … Maneklal Harilal Spg. & Mfg. Co. Ltd. : [1977]106ITR24(Guj) (Income-tax Reference No. 77 of 1974, decided on November 24, 1975). There also the question was … 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

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)

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 … 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 … order, has been passed or obtained.(2) Every order or decision made under Section 60, Section 71, Section 76 Section 77 or Section 78 for the recovery of any amount may be executed in the following manner:--(a) by the

Universal Electrics Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32(1); ;Electricity Act

Reported in : [1992]196ITR860(Cal)

the same as we have mentioned in Para F of Part I of the First Schedule of the Finance Act, 1965, and similar is the position under Section 80E of the Income-tax Act, 1961. Column A provides the type

Parvatibai and Another Vs. Maharashtra Revenue Tribunal and Others

Court : Mumbai

Subject : Property

Acts : Maharasthra Agricultural Lands (Ceiling on Holdings) Act, 1961 - Sections 2(32), 3, 12, 17 and 47(1); Bombay General Clauses Act, 1904 - Sections 2(26) and 3(31); Maharashtra Regional and Town Planning Act, 1966 - Sections 2(15); Nagpur Improvement Trust Act, 1936 - Sections 4, 16, 24C, 25, 27, 36, 52, 59, 68, 70, 73, 76, 77, 83, 84 and 88; Maharashtra Land Revenue Code, 1966 - Sections 2(5A); Payment of Bonus Act, 1965 - Sections 32; City of Nagpur Corporation Act, 1948; Local Authorities Loans Act, 1914; Delhi Development Act, 1957 - Sections 23 and 37

Reported in : AIR1995Bom19; 1994(2)MhLj1398

Chapter VII of the Act provides in respect of the taxation while Chapter VIII provides for the finance. Section 77 provides that the duty imposed by the Indian Stamp Act, 1899 on the instruments of transfer of the … to whether the Delhi Development Authority was a local authority within the purview of the Payment of Bonus Act, 1965. Section 32 of the Act provided that no provision of Payment Bonus Act was applicable to the employees employed

Sadha Singh Vs. State of U.P. Thru. Secr. Audyogik Vikas and ors.

Court : Allahabad

Subject : Land Acquisition

by its members under Clause (a) of sub-section (1) of Section 77 of the Uttar Pradesh Co-operative Societies Act, 1965 shall not be taken into account in computing the 5.0586 hectares (12.50 acres) land held by it.) (2)

M/S Fidelity Business Services India Pvt Ltd Vs. Assistant Commissione ...

Court : Karnataka

Subject : Land Acquisition

Section 115-Q of the Act, particularly, the Explanation below Section 115-Q of the Act which stands amended by Finance Act 2018, with effect from M/s. Fidelity Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income-Tax, & Anr. … its equity shareholders after the 31st day of March, 1964, [and before the 1st day of April , 1965].;]. (ii) any advance or loan made to a shareholder [or the said concern]. by a company in the … own shares by the Company in accordance with the provisions of Section 77-A of the Companies Act, 1956 is chargeable to income tax as Distribution

Bfc Officers' Welfare Trust No. Vi Vs. Income-Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (1997)63ITD169(Mum.)

of the Act made in this regard.22. With a view to discourage creation of such trusts, etc. the Finance Act, 1984, brought certain changes in the statute. Sec. 40A(9) was enacted. It places a ban, with retrospective effect … per the scheme contemplated under proviso (b) to sub-s. (2) of s. 77 of the Companies Act, 1956. This reads as under : Sec. 77. … the trust came back to the company.12. Our attention was invited on s. 40A(11) of the Act. This section also enacts the overriding provision and entitles the assessee, who has, before 1st March, 1984, paid any sum

Bfc Officers Welfare Trust No. Vi and ors. Vs. Income-tax Officer.

Court : Mumbai

Subject : Direct Taxation

Reported in : (1997)59TTJ(Mumbai)645

of the Act made in this regard.22. With a view to discourage creation of such trusts, etc. the Finance Act, 1984, brought certain changes in the statute. Sec. 40A(9) was enacted. It places a ban, with retrospective effect … per the scheme contemplated under proviso (b) to sub-s. (2) of s. 77 of the Companies Act, 1956. This reads as under :Sec. 77. Restrictions … the trust came back to the company.12. Our attention was invited on s. 40A(11) of the Act. This section also enacts the overriding provision and entitles the assessee, who has, before 1st March, 1984, paid any sum