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Commissioner of Income-tax Vs. N.J. Pavri

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(10); Finance Act, 1974; Payment of Gratuity Act, 1972 - Sections 4

Reported in : [1999]237ITR472(Bom)

Act of 1974 came into force only with effect from April 1, 1975. He contended that since in 1968 Section 10(10), as it then stood, gave full exemption to gratuity received from the statutory corporation, the Finance Act, … is less ;'5. A bare reading of the above section as it stood before the amendment by the Finance Act, 1974, shows that gratuity payable to the employees of the Government, local authority or a statutory corporation was

Rambhai L. Patel Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(30), 6(6), 10, 10(4A), 92, 93, 168, 256(2), 263 and 271(1); Finance Act, 1968; Finance Act, 1982; Foreign Exchange Regulation Act, 1947 - Sections 73; Foreign Exchange Regulation (Amendment) Act, 1973 - Sections 2; Non-resident (External) Account, Rules, 1970

Reported in : [2001]252ITR846(Guj)

such where it is not possible to ascribe any other meaning to the words 'not resident'.9. When the Finance Act, 1968, amended and altered the exemption originally granted by Section 10(4A) of the Act with effect from April 1,

Asstt. Cit Vs. Choice Trading Corporation Ltd

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Land Acquisition

Reported in : (2002)76TTJ(Coch.)892

a hotel would not constitute "manufacture or processing of goods" within the meaning of section 2(6)(d) of the Finance Act, 1968. A company which carries on such activity will not fall within the definition of an "industrial company" under … viz., the shares which she would otherwise have had to sell. Out of the total amount of Rs. 10 lakhs promised to be donated for setting up an engineering college, assessee paid Rs. 5.5 lakhs. Remaining Rs.

Assistant Commissioner of Income Vs. Choice Trading Corporation Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Land Acquisition

Reported in : (2004)90ITD1(Coch.)

a hotel would not constitute "manufacture or processing of goods" within the meaning of Section 2(6)(d) of the Finance Act, 1968. A company which carries on such activity will not fall within the definition of an "industrial company" under … viz., the shares which she would otherwise have had to sell. Out of the total amount of Rs. 10 lakhs promised to be donated for setting up an engineering college, assessee paid Rs. 5.5 lakhs. Remaining Rs.

Commissioner of Income-tax Vs. New India Industries Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 6, 9, 10, 12, 14, 17, 17(1), 17(3), 22, 28, 30, 31, 32, 32(1), 33, 34, 35, 36, 36(1), 37, 37(1), 38, 38(2), 39, 40, 41(1) and 80J

Reported in : (1992)106CTR(Guj)374; [1993]201ITR208(Guj)

2 of Part A of the Fourth Schedule.' The aforesaid sub-clause (iii) came to be omitted by the Finance Act, 1968, with effect from April 1, 1969, and, therefore, for the relevant assessment years, i.e., 1968-69 to 1971-72 newly … way of gratuity or the value of any travel concession of assistance referred to in clause (5) of section 10 or passage money or the value of any free or concessional passage referred to in sub-clause (i) or

S.K. Engineering Vs. the Joint Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)103ITD97(Bang.)

invoking the provisions of section 40A(2) of the Act. Section 40A was inserted in the Income-tax Act under Finance Act, 1968. The section imposes restriction and limitation on deductibility of expenses paid to certain categories of person. In the … unreasonable part of the expenditure. The first such provision was sub-section (4A) which was inserted in 1956 in Section 10 of the 1922 Act for disallowance of excessive and unreasonable expenditure resulting in remuneration and perquisites to directors

Commissioner of Income-tax Vs. Casino (Pvt.) Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1968 - Sections 2(6)

Reported in : [1973]91ITR289(Ker)

from raw materials, constitutes ' manufacture or processing of goods ' within the meaning of section2(6)(d) of the Finance Act, 1968, and that the assessee is an ' Industrial company ' within the meaning of the definition contained in … Subramonian Poti, J.1. This is a reference to this court under Section 256(1) of the Income-tax Act, 1961, arid the question referred to us is :' Whether, on the facts … cent, on so much of the income as does not exceed Rs. 10,00,000 and on the balance, if any, at 60 per cent. If the

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

under Sections 269 to 271, Act, 1959. read with Rule 10, U. P. Nagar Mahapalika Water Supply Rules. 1968) to install 'Meter' and realise charges for water consumed on actual consumption of water. See para 31 of … Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was

Government of Maharashtra and Ors. Vs. Deokar's Distillery

Court : Supreme Court of India

Subject : Commercial

Acts : Bombay Prohibition Act, 1949 - Sections 11, 12, 13, 49, 58, 58A, 114, 114(1) and 143(2); Maharashtra Civil Services (Revised Pay) Rules, 1998; Constitution of India - Articles 162 and 309; Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966 - Rules 15(1), 16(2), 17(12) and 17(43); Maharashtra Country Liquor Rules, 1973 - Rules 3(1), 4(2), 6(12)and 6(36); Maharashtra Foreign Liquor (Storage in Bond) Rules, 1964 - Rule 7; Maharashtra Foreign Liquor (Storage and Supply) Regulation, 1964; Andhra Pradesh Distillery Rules, 1970; Andhra Pradesh Excise Act, 1968 - Sections 28(2); Central Excise Act, 1944 - Sections 4; Central Excise Rules - Rule 10A; Sale of Goods Act, 1930 - Sections 62; Finance Act, 1901 - Sections 10 and 10(1); Finance Act, 1940 - Sections

Reported in : AIR2003SC1216; 2003(4)ALLMR(SC)316; JT2003(3)SC86; 2003(3)SCALE124; (2003)5SCC669; [2003]2SCR852; 2003(2)LC1427(SC); MANU/SC/0216/2003

v. Mulhern and Co. (Limited) [Vol.XVII (1900-1901) The Times Law Reports 730] Sub-section (1) of Section 10 the Finance Act, 1901 interpretation whereof fell for consideration was in the following terms:'Where any new Customs import duty or Excuse … respondent to pay their salaries and allowances etc. in pursuance of Section 28(2) of the Andhra Pradesh Excise Act, 1968. The respondent-Distillery having failed to get any redress filed writ petition challenging the demand on various grounds. The

State of Kerala Vs. George Jacob

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; ;Kerala Stamp Act, 1959 - Sections 2, 2(12), 3, 9, 17, 27, 33, 35, 40, 60 and 64 ;Registration Act, 1908 - Sections 23, 25, 31, 32, 35, 47, 49, 61, 74, 88 and 89; ;Transfer of Property Act, 1882 - Sections 53A, 54 and 59; ;Code of Civil Procedure (CPC) - Sections 64 - Order 38, Rule 10; ;Transfer of Property (Amendment) Supplementary Act, 1929 - Sections 10; ;Theft Act, 1968 - Sections 20(2); ;Indian Stamp Act, 1899 - Sections 2(14) and 2(17); ;Government of India Act, 1935 - Sections 175(3)

Reported in : AIR2006Ker111; 2005(4)KLT709

by a common judgment. The short facts required for the disposal of these cases are as follows.2. By Finance Act, 2005 (Act 10 of 2005), with effect from 1-4-2005, the Legislature amended the schedule to the Kerala Stamp … all formalities necessary to give validity to a document. Rv. Beck, (1985) 1 All ER 571 (CA) [Theft Act, 1968, Section 20(2)].'According to the learned Government Pleader, since the words are capable of different meanings depending on the context,