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M/S. Prakash Trading Co. Vs. Commissioner of Income-tax, Gujarat
Supreme Court of India
Feb-20-1996
Direct TaxationCommercial
Finance Act, 1966 - Sections 2(5); Finance Act, 1967 - Sections 2(4) and 256; Industries (Development and Regulation) Act, 1951
1996IIAD(SC)341; AIR1996SC3387; [1996]220ITR1(SC); JT1996(2)SC465; 1996(2)SCALE337; (1996)7SCC685; [1996]2SCR849
cakes exported or sold to exporters by it under Section 2(4)(ii) and (iii) and Section 2(4)(c) of the Finance Act, 1967 read with Item No. 28 of the First Schedule to the Industries (Development and Regulation) Act, 1951 for
Tag this Judgment! AI Brief & AskMetal Rolling Works Pvt. Ltd. Vs. Commissioner of Income-tax
Mumbai
Jul-14-1982
Direct Taxation
Income Tax Act, 1961 - Sections 10(3) and 28; Finance Act, 1966 - Sections 2(5); Finance Act, 1967 - Sections 2(4)
(1982)31CTR(Bom)116; [1983]142ITR170(Bom)
Finance Act, 1966, and Rs. 1,71,982 for the assessment year 1967-68, under Section 2(4)(a)(i) or (ii) of the Finance Act, 1967 ' 2. The facts giving rise to the reference are as follows i The assessee is a private
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Gujarat-iii Vs. Prakash Trading Co.
Gujarat
Aug-31-1977
Direct Taxation
Finance Act, 1966 - Sections 2(5); Finance (Amendment) Act, 1967 - Sections 2(4); Industries (Development and Regulation) Act, 1951; Income Tax Act, 1961 - Sections 261
[1980]124ITR334(Guj)
cakes exported or sold to exporters by it under section 2(4)(a)(ii) and (iii) and section 2(4)(c) of the Finance Act, 1967, read with item No. 28 of the First Schedule to the Industries (Development and Regulation) Act, 1951, for
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J.B. Advani and Co. P. Ltd. Vs. Commissioner of Income-tax
Mumbai
Apr-12-1991
Direct Taxation
Finance Act, 1966 - Sections 2(5); Finance (Amendment) Act, 1967
[1992]193ITR781(Bom)
as to costs. Direct Taxation - manufacturing activities - Section 2 (5) of Finance Act, 1966, Finance (Amendment) Act, 1967 and Section 154 of Income Tax Act, 1961 - assessee-company engaged in export of tea - assessee claimed … manufacturing activity so as to bring it within the purview of section 2 (5) (a) (ii) of the Finance Act, 1966. Accordingly, the Tribunal confirmed the order of the Additional Commissioner. 5. Placing reliance on the Calcutta High
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. CochIn Co. (Pvt.) Ltd.
Kerala
Feb-25-1980
Direct Taxation
Finance (No. 2) Act, 1967 - Sections 2(4) and 2(7); Income Tax Act, 1961 - Sections 154
[1980]126ITR522(Ker)
of a deduction by way of rebate on export profit under Section 2(4)(a)(i) of the Finance (No. 2) Act, 1967, that such rebate will be given on production by the assessee of necessary particulars. Treating the assessee as
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Delhi Vs. Woodward Governor India P. Ltd.
Supreme Court of India
Apr-08-2009
Direct Taxation
Income Tax Act, 1961 - Sections 28, 29, 30 to 43D, 48, 50, 56, 143, 143(1), 143(2), 144, 145, 145(1), 145(2) and 145(3); Finance Act, 2002; Companies Act - Sections 209; Finance Act, 1967
(2009)223CTR(SC)1; [2009]312ITR254(SC); JT2009(5)SC378; 2009(5)SCALE198; (2009)13SCC1; [2009]179TAXMAN326(SC); 2009(3)LC1519(SC); [2009] 5 SCR 738
increase/decrease of liability subsequently arising due to exchange fluctuation. Consequently, Section 43A was introduced in the Act by Finance Act, 1967 w.e.f. 1.4.1967 in the above terms to provide for adjustment in the actual cost of assets pursuant to … the assessee(s) incurring loss on revenue account. In that category, we are concerned with the provisions of Sections 28, 29, 37(1) and 145 of the Income-tax Act, 1961 ('1961 Act'). In the second category of cases, we
Tag this Judgment! AI Brief & Askincome-tax Appellate Tribunal Vs. B. Hill and Co. (P.) Ltd.
Allahabad
Mar-05-1982
Direct Taxation
Finance Act, 1965 - Sections 2(5); Finance Act, 1966 - Sections 2(5); Finance Act, 1967 - Sections 2(4); Finance Act, 1964; Finance Act, 1968; Finance Act, 1969; Income Tax Act, 1961 - Sections 2(18), 31, 37, 108 and 256
(1982)29CTR(All)301; [1983]142ITR185(All)
super-tax on the amount of such profits and gains included in the total income.' Section 2(4)(a)(i) of the Finance Act, 1967 : '2(4)(a). In respect of any assessment for the assessment year commencing on the first day of April,
Tag this Judgment! AI Brief & AskAddl. Commissioner of Income-tax Vs. Farrukhabad Cold Storage (P.) Ltd ...
Allahabad
Sep-16-1976
Direct Taxation
Finance Act, 1966 and 1967 - Sections 2(7)
[1977]107ITR816(All)
Section 2(7)(d) of the Finance Acts of 1966 and 1967. The word 'industrial company' was defined in the Finance Act of 1966 and has been similarly defined in the Finance Act of 1967. Section 2(7)(d) of the Finance
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Rajkot Vs. Gujarat Siddhi Cement Ltd.
Supreme Court of India
Oct-17-2008
Direct Taxation
Income Tax Act, 1961 - Sections 32A, 33, 35(1), 35A, 36(1), 41(1), 43, 43A, 43A(1), 43A(2), 48, 50 and 260A; Finance Act, 2002; Finance Act, 1967 - Sections 43A; Direct Tax Laws (Amendment) Act, 1987; Foreign Exchange Regulation Act, 1947 - Sections 2
(2008)220CTR(SC)217; [2008]307ITR393(SC); 2008(13)SCALE742
substituted by the Finance Act, 2002 w.e.f. 1.4.2003. Prior to its substitution Section 43A as inserted by the Finance Act, 1967 w.e.f. 1.4.67 and amended by Direct Tax Laws (Amendment) Act, 1987 w.e.f. 1.4.1989 contained Sub-section (2). The said
Tag this Judgment! AI Brief & AskAdditional Commissioner of Income-tax Vs. Gordon Woodroffe and Co. (Ma ...
Chennai
Nov-01-1976
Direct Taxation
Finance Act 1963, 1964, 1965, 1966 and 1967 - Sections 2(5)
[1977]110ITR880(Mad)
- Section 2 (5) of Finance Act, 1963, 1964, 1965, 1966 and 1967 - whether profits earned by assessee in export of hides and skins … assessment years 1963-64 to 1966-67 are export profits entitled for the rebate under the relevant provisions of the Finance Act '2. As the question itself implies, the reference relates to the assessmentyears 1963-64 to 1966-67 and the question … assessment years 1963-64 to 1966-67 was claimed by the assessee as export profits entitled for the rebate under Section 2(5)(i) of the Finance Act, 1963, and Section 2(5)(a)(i) of the subsequent Finance Acts. The Income-tax Officer, while accepting
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