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Chapman Vs. Houston Welfare Rights Organization

Court : US Supreme Court

Subject : Service Tax

three judges under section 2284 of this title." (Emphasis added.) [ Footnote 32 ] See Lynch v. Household Finance Corp., 405 U. S. 538 , 405 U. S. 540 , 405 U. S. 543 ; Examining Board … held, inter alia, that the complaint stated a cause of action under 42 U.S.C. § 1983 (which provides that every person who, under color of … APPEALS FOR THE FIFTH CIRCUIT Syllabus Under 28 U.S.C. § 1343(3), federal district courts have jurisdiction over civil actions "authorized by law" claiming a deprivation, under color of state law, of rights "secured by the Constitution of

Commissioner of Income Tax Vs. Dhall Enterprises and Engineers (P) Ltd ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1) and 42; Finance Act, 1995; Finance Act, 1966; Finance Act, 1983; Finance (No. 2) Act, 1991; Income Tax Rules, 1962 - Rule 5

Reported in : [2006]287ITR435(Guj)

by the assessee for the purposes of his business or profession. This proviso was originally inserted by the Finance Act, 1966, and the value of the actual cost of machinery or plant was fixed at Rs. 750 (Rupees seven … respect of any plant or machinery the cost of which gets amortised in one or more years, under Section 42 of the IT Act relating to the special provision for deduction in respect of business of prospecting for

JaIn Shudh Vanaspati Ltd. Vs. State of U.P. and ors.

Court : Allahabad

Subject : Sales TaxConstitution

Reported in : [1983]53STC54(All)

In that case Sections 3A and 5A were introduced in the Bihar Sales Tax Act by the Bihar Finance Act, 1966, with effect from 1st April, 1967, imposing purchase tax. By a notification jute was made liable to purchase … he is unable to produce the documents specified in Clauses (i), (ii) and (iii) of Sub-section (3) of Section 42 stands in danger of having his goods forfeited. Power under Sub-section (3) of Section 42 cannot be said

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

Indian technical know-how, abroad was first introduced in the form of s. 85C of the Act by the Finance Act, 1966, w.e.f. 1st April, 1966. At the time of its introduction, this section provided for tax at the rate … the issue reference to the Bench : ---------------------------------------------------------------------- ITA No. Name of the case Counsel's name ---------------------------------------------------------------------- 1. 4203/Mum/98 P. N. Writer & Co. Shri A. M. Shah 2. 4102, Mum/96 Tata Sons Ltd. Shri Dinesh Vyas

Hans Raj Bagrecha Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Sales Tax Rules - Rule 31B; Bihar Sales Tax Act, 1959 - Sections 3A and 5A; Bihar Finance Act, 1966; Constitution of India - Article 301; Central Sales Tax Act, 1956 - Sections 15;

Reported in : 1972(0)BLJR56; (1971)1SCC59; [1971]2SCR412; [1971]27STC4(SC)

Sales Tax Act, 1959, as originally enacted did not provide for levy of purchase tax. By the Bihar Finance Act, 1966, with effect from April 1, 1967, among others the following sections were incorporated in the Bihar Sales Tax … of Bihar declared 'jute' as a commodity liable to purchase tax at the rate specified in the notification.4. Section 42 of the Bihar Sales Tax Act by the first sub-section provided :No person shall transport from any railway

State of Bihar and ors. Vs. Harihar Prasad Debuka and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 301 to 305; Bihar Finance Act, 1981 - Sections 31(2); Bihar Finance (Amendment) Act, 1984

Reported in : AIR1989SC1119; 1989(2)BLJR85; 1989(1)SCALE464; (1989)2SCC192; [1989]1SCR796; [1989]73STC353(SC); 1989(1)LC684(SC)

Ors. (supra) under Section 5 A of the Bihar Sales Tax Act 1959 as amended by the Bihar Finance Act, 1966 the purchase tax on goods declared under Section 3 A was to be levied at the point of … and 5 A the State Government issued a Notification dated December 26, 1967 purporting to exercise power under Section 42 of the Bihar Sales Tax Act, 1959 read with Rule 31B of the Bihar Sales Tax Rules, 1959

Arjan Singh and Others Vs. State of Punjab and Others

Court : Punjab and Haryana

Subject : Land Acquisition

to the following effect:- "We may also notice Sub-section (2A) of Section 254, which was inserted by the Finance Act, 1999. The same reads as under: "(2A) In every appeal, the Appellate Tribunal, where it is possible, may … not mandatory - Shiveshwar Prasad Sinha v. District Magistrate of Monghyr, AIR 1966 Pat 144, Nomita Chowdhry v. State of West Bengal [1999] 2 Cal … Act without finalizing the scheme as contemplated under Chapter-IV of the Act and also that the notification under Section 42 of the Act was published without issuing or serving notices thereof to all the land owners. As per

Commissioner of Wealth Tax, Gujarat-ii, Ahmedabad Vs. Arvind Narottam ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act - Sections 21 and 21(1)(2); Finance Act - Sections 42(2)

Reported in : AIR1988SC1824; (1988)72CTR(SC)94; [1988]173ITR479(SC); JT1988(3)SC423; 1988(2)SCALE401; (1988)4SCC113a; [1988]Supp2SCR266

'just and reasonable' clause and by the words 'as near as may be' in Section 42(2) of the Finance Act.9. It is vehemently urged by Dr. Gauri Shanker that the approach to be adopted in this case

Oberoi Clarks Vs. Excise Taxation Officer

Court : Delhi

Subject : Excise

Acts : Punjab Excise Act, 1914 - Sections 58(3)

Reported in : 7(1971)DLT172

principle. In that case. dealing with the relevant provisions of the Income Tax Act as amended by the Finance Act, it was held that the legislature had not conferred the said power to the executive by express language … 1914) as in force in the areas added to Himachal Pradesh under section 5 of the Punjab Reorganization Act 1966 (31 of 1966) and by virtue of powers of the Financial Commissioner under section 9 of the said … (11) A Full Bench of the Punjab High Court invalidated the delegation of powers of State Government under section 42 of the East Punjab Holdings (Consolidation and Prevention of Fragmentation) Act (50 of 1948) on the ground that

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … Development Board (“KIADB”). He urged that KIADB was formed under Section 5 of the Karnataka Industrial Areas Development Act, 1966 (“KIAD Act”) and it functions on “no profit-no loss” basis as is evident from the preamble48, the aims … for the development and growth of industrial towns and for their establishment. 42 (1976) 1 SCC46643 (1976) 3 SCC16733 49. It was lastly argued that