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The Madurai Kamaraj University Administrative Staff Welfare Associatio ...

Court : Chennai

Subject : Constitution

Acts : Constitution of India - Article 226; Maduraj Kamaraj University Act, 1965 - Sections 9 and 20

Reported in : 2003(2)CTC54

and that the implementation of the Memorandum of Agreement was suspended till a decision is taken by the Finance Committee as per the orders of the Vice-Chancellor, Subsequently, the Finance Committee was constituted and the said Committee … of the University. Referring to Clauses (2) and (7) and Section 9(2) (1) of the Madurai Kamaraj University Act, 1965, hereinafter referred to as 'the Act', it is stated that the Syndicate is. the ultimate authority to .fix

Pioneer Trading Syndicate Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1965 - Sections 24(9), 24(10), 24(11) and 24(15)

Reported in : (1979)12CTR(All)349; [1979]120ITR5(All); [1979]2TAXMAN469(All)

company, at the rates specified in Paragraph A, and..... of Part I of the First Schedule to the Finance Act, 1965 (X of 1965), as if such amount were the total income of the declarant, so, however, that- (i) … rival submissions will depend upon the interpretation of the various provisions of the Finance (No. 2) Act of 1965. Section 24 of this Act was headed as 'voluntary disclosure of income'. It consists of sixteen sub-sections. Sub-section (1) … declaration in subsequent proceedings in relation to persons other than the declarant. 9. The answer to these rival submissions will depend upon the interpretation of

Flores Gunther Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1987)22ITD504(Hyd.)

invoked. The learned Commissioner found that an Explanation was newly added under Section 9(l)(ii) by the provisions of Finance Act, 1983, with retrospective effect from 1-4-1979 which reads as under : For the removal of doubts it is

Manilal Gafoorbhai Shah Vs. Commissioner of Income-tax, Gujarat

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9, 11, 24, 24(1), 24(2), 24(4), 24(9), 132, 139, 142, 143, 146 and 148; Finance Act, 1965 - Sections 24

Reported in : [1974]95ITR624(Guj)

Mehta, J.1. This reference involves the interpretation and effect of the Finance (No. 2) Act of 1965 (Act No. 55 of 1965), which is hereinafter referred to as the Act, … (No. 2) Act of 1965 had already come into force having received the President's assent on 11th September, 1965. Section 24 of this Act enabled every person, who had failed to furnish a return of his income in … (S. Y. 2021) on the ground that an undisclosed income of Rs. 90,000 has escaped assessment during the course of the original assessment, which was

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

the company was formed as well as considered the provisions of Metal Corporation of India (Acquisition of Undertaking) Act, 1965 and Metal Corporation of India (Acquisition of Undertaking) Act, 1966 and Metal Corporation (Nationalization and Misc. Provisions) Act, … affidavit and a few correspondences and stated on oath that they could not trace out the relevant order. Section 9 of the Act of 1976 empowers the government to give the undertaking to the overnment Company and it … for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken.

T.S. Balaram, Income Tax Officer, Company Circle Iv, Bombay Vs. Volkar ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(31), 113, 154 and 154(1); Income Tax Act, 1922 - Sections 2(9), 17(1) and 35; Finance Act, 1965; Constitution of India - Article 226

Reported in : AIR1971SC2204; [1971]82ITR50(SC); (1971)2SCC526; [1972]1SCR30

but that section has now been omitted with effect from April 1, 1965 as a result of the Finance Act, 1965.9. From what has been said above, it is clear that the question whether Section 17(1) of the

The Income-tax Officer, 'A' Ward, Indore Vs. Gwalior Rayon Silk Manufa ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 220, 220(1), 220(2) and 220(3); Finance Act, 1965 - Sections 154, 155, 156, 250, 254, 260, 262 and 264; States (Taxation Concessions) Order, 1950; Central Act, 1967

Reported in : AIR1976SC43; (1975)2SCC721

was granted by the Income-tax Officer, Sub-section (2) of Section 220 of the Act was amended by the Finance Act, 1965 by which the rate of interest was increased from 4 % to 6 % per annum. In view … the Revenue on a decision of the Orissa High Court in Biswanath Ghosh v. Income-tax Officer, Ward, B 95 : 1974 Tax LR 326 (Orissa) where a Division Bench of that Court observed as follows:As we find

Jamnaprasad Kanhaiyalal Vs. Commissioner of Income Tax, M.P., Bhopal

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 139, 256 and 257; Voluntary Disclosures of Income and Wealth Act, 1976 - Sections 18; Indian Income Tax Act, 1922; Finance Act, 1965 - Sections 24, 24(1), 24(3), 24(6) and 24(8)

Reported in : AIR1981SC1759; (1981)23CTR(SC)146; [1981]130ITR244(SC); (1981)3SCC441; [1981]3SCR849

Tax shall be entitled to his costs of the reference. Direct Taxation - disclosure - Section 24 of Finance Act, 1965, Section 68 of Income Tax Act, 1961 and Section 18 of Voluntary Disclosures Of Income and Wealth Act, 1976 … Officer (ITO, for short) noticed in the books of account of the asssesee five Cash credits of Rs. 9,250 each in the names of five sons of Kanhaiyalal, as detailed below :Rs. Sailendrakumar 5 yrs. 9,250/- Satishkumar

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. … aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9. The appellant filed its reply to the demand cum penalty notice and

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … Hon'ble Supreme Court in the case of S. S. Gadgil v. M/s. Lal and Co., reported in AIR 1965 SC 720 (Para 12 and 13) as well as in the case of J.P. Jani, ITO v. Induprasad … (A) Your Lordships may be pleased to declare the impugned Summons dated 9/12/2014, impugned Notices dated 18/12/2014 and impugned Letters dated 18/12/2014, 29/12/2014 and 12/1/2015