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J.K.K. Angappan Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : General Clauses Act, 1897 - Sections 6; Income Tax Act, 1961 - Sections 280K, 280R, 280T and 280X; Finance Act, 1966

Reported in : [1974]94ITR397(Mad)

6 of General Clauses Act, 1897, Sections 280K, 280R, 280T and 280X of Income Tax Act, 1961 and Finance Act, 1966 - petition for issuance of writ of prohibition prohibiting respondent from recovering amount of annuity deposit under Income-tax … It is contended that Chapter XXII-A dealing with annuity deposit was inserted in the Income-tax Act, 1961, by Section 44 of the Finance Act of 1964 with effect from 1st April, 1964, that under the said scheme of

Tushar Tanna Vs. the Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 2(13) and 10; Finance Act, 1966 - Sections 2(44)

Reported in : 2006(1)BomCR579; (2005)107BOMLR1027; (2006)203CTR(Bom)426; [2006]284ITR453(Bom)

assessee apart from its usual business import and export.15. Further Section 2(44) inserted in the Act by the Finance Act of 1966, with effect from 1st April 1966, which excludes the certificates in question from the purview of

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

Court : Rajasthan

Subject : Service

Division Bench of this Court has opined that HZL under the Metal Corporation of India (Acquisition of Undertaking) Act, 1966 though is a Government company, but is not a State in the definition of Article 12 of the … by transfer of a Government owned corporation. It is an autonomous body. 44. The facts of the present case already considered above are quite different … of a Zinc smelter near Udaipur 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. Construction work had come to a … respondent-HZL and consequently, the respondent-HZL is no longer Public Sector Undertaking under Section 617 of the Companies Act, 1956. This order has been passed by

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 case of CIT vs. Simpson & Co. (1980) 122 ITR 283 (Mad) at p. 286-7.Simpson vs. Jones 44 Tax Cases. 599 : "Before adopting any proposed construction of a passage susceptible of more than one meaning,

B.M. Mundkur Vs. Life Insurance Corporation of India and ors.

Court : Chennai

Subject : FamilyProperty

Acts : Special Marriage Act; Indian Succession Act - Sections 33; Insurance Act, 1938 - Sections 44 and 44(2); Life Insurance Corporation Act, 1956 - Sections 49(1)

Reported in : AIR1977Mad72

Central Government and made applicable to the Life Insurance Corporation, as per the notification of the Ministry of Finance, No. GSR 734 dated 23-8-1958, that as per the modified section the nominee of the agent was entitled … upon it to pay his share of the commission, but the said Corporation sent a reply stating that Section 44 of the Insurance Act, 1938, had been modified by the Central Government and made applicable to the Life

Commissioner of Income-tax Vs. National Insurance Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44, 80AA and 80M; ;Insurance Act, 1938

Reported in : (1986)54CTR(Cal)172,[1986]159ITR314(Cal)

treating its entire income as income from business cannot be imported into the calculation of tax under the Finance Act. Merely because the income of a general insurance company has to be computed in a particular manner, it … justified in holding that the assessee company which carried on business in general insurance and was assessable under Section 44 of the Income-tax Act, 1961, was entitled to relief under Section 80M ? 2. Whether, on the facts

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … of a Division Bench of the Karnataka High Court reported in AIR 1966 Mysore 118 in the matter of Coffee Board, Bangalore v/s. Janab Dada … fact that the parties have signed the same, and therefore, in terms of the requirements as mentioned in Section 44 of the said Act, the Lower Appellate Court was right in referring the parties to arbitration. [h] That

Maco Door and Window Hardware (Uk) Limited (Respondents) Vs. Her Majes ...

Court : House of Lords

Subject : MRTP

said, unless section 18(2) had the wide meaning he contends for. Section 18(3) was originally introduced by the Finance Act 1982 so as to reverse the decision of the Court of Appeal in Vibroplant Ltd v Holland (1981) … trade. 8. Authority for both constructions can be found. In Saxone Lilley and Skinner Ltd v IRC (1967) 44 TC 122 this House had to consider the meaning of “a part of a trade” in a statutory

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … exercised and the limitations on the exercise of such powers are contained in Section 46 of the M.R.T.P. Act, 1966, read with reg. 64(b) of the Development Control Regulations for Greater Mumbai, 1991, These two provisions are to … Mohatta Nagar Co-op.Hsg.Society Ltd. v. M/s.Vishram Khimji and Sons, 1994 (1) Bom.C.R. 444; Mr.SudhirShetty v. Mr.Dharma V. Desle [Appeal No.844/2003 in Arbitration Pet. No.171/2003 (unreported)];

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 617; Coal Mines (Nationalization) Act, 1973 - Sections 2, 3, 3(1), 4, 4(2), 5, 5(1), 5(2), 6, 10(1), 11, 11(1), 11(2), 64, 64(4), 68 and 69; Coal Bearing Areas (Acquisition and Development) Act, 1957 - Sections 2, 3(1), 9, 9(1), 10, 10 (1), 10(2), 11, 11(1) and 11(2); Land Acquisition Act; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 2, 5(1), 7(2), 13 and 18; Mines and Minerals (Regulation and Development) Rules; Mines and Minerals (Regulation and Development) Act, 1948; International Airports Authority Act, 1971 - Sections 12, 12 (1), 12(3), 21 to 24 , 31, 33 and 34; Madhya Pradesh Municipalities Act, 1961 - Sections 123, 124 and 127A(2); Madhya Pradesh Municipal Corporation Act. 1956 - Sections 136; Madhya Pradesh Panchayats

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

the Authority are discussed. In report paragraph 14 Chapter V dealing with finance, accounts and audit are mentioned. It is also noticed that balance of … situated within industrial zone of a draft or final regional plan prepared under Maharashtra Regional and Town Planning Act, 1966, or within agricultural zone of any plan and the Development Control (Regulations) Act or Rules framed thereunder permit … use of land to any nonagricultural purpose. Procedure to be followed for seeking such permission is prescribed under Section 44. An application is required to be submitted in the prescribed format, along with all necessary documents and giving