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Commercial Tax Officer and ors. Vs. Vishnu Agencies (P.) Ltd.

Court : Kolkata

Subject : Sales Tax

Reported in : [1975]36STC527(Cal)

are as follows:3. Respondent No. 1, Messrs. Vishnu Agencies Private Ltd., is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and a licensed stockist and dealer of cement, which is a controlled commodity and … 1207, Indian Steel and Wire Products Ltd. v. State of Madras A.I.R. 1968 S.C. 478, Andhra Sugars Ltd. v. State of Andhra Pradesh A.I.R. 1968 … other body corporate, every director, manager, secretary or other officers or agents thereof on the conditions prescribed therein. Section 9 provides that any person making any false statement or information will become punishable under the said Act. Section

Hansraj Aggarwal Vs. Addl. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1), 142(2A), 143(2), 144 and 271(1); Finance Act, 1968

Reported in : [1979]119ITR688(MP)

filed on April 9, 1968, i.e., after the substitution of new Clause (iii) in Section 271(1)(c), by the Finance Act, 1968, w.e.f. April 1, 1968, the IAC held that penalty had to be computed by reference to the amount

Commissioner of Income-tax Vs. Rajah Dhanrajgiriji

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 24 and 24(1)

Reported in : (1985)45CTR(AP)53; [1985]154ITR719(AP)

obligation, it would not be a case of creating a charge voluntarily. 9. It is evident that the Finance Act, 1968, amended clause (iv) by … from out of the income arising from the house property till the assessment year 1968-69. But after the Finance Act, 1968, amended clause (iv) of sub-s. (1) of s. 24 of the I.T. Act the ITO disallowed the said … on the facts and the in the circumstances of the case, the interest as claimed is deductible under section 24(1)(iv) of the Income tax Act ?' 2. The assessee was deriving income from different sources including house

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 … or buildings and making income by letting them on hire would legitimately fall under the specific provision of section 9 of the old Act, equivalent to section 22 of the Act of 1961, i.e., 'income from house property'.

Dy. Accountant General (Admn) Office of the Accountant General, Kerala ...

Court : Kerala

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 4, 5, 439 and 494; ;Essential Services Maintenance Ordinance, 1968

Reported in : AIR1970Ker158; 1970CriLJ966

the 28th December, Parliament thought it necessary to replace the Ordinance by an Act, the Essential Services Maintenance Act, 1968, and, by Section 9(2) thereof, to continue the order as if it were an order made under the … provided for penalties for persons participating in any such prohibited strike as well as for persons instigating and financing such strikes. On the same day the Central Government issued an order under Section 3 of the Ordinance,

M/S. Style (Dress Land) Etc. Etc. Vs. Union Territory Chandigarh and a ...

Court : Supreme Court of India

Subject : Tenancy

Acts : Capital of Punjab (Development and Regulation) Act, 1952 - Sections 3, 7 and 22

Reported in : AIR1999SC3678; JT1999(6)SC67; (1999)123PLR504; 1999(5)SCALE74; (1999)7SCC89; [1999]Supp1SCR591

reassessment of rent made by the Engineering Department, Chandigarh Administration. During the year 1970 Govt. of India through Finance Secretary Memo dated 25.5.1970 informed that the market rent or the rent calculated under FR 45 with Departmental … at a paltry rent of Rs. 525 with effect from 10th May, 1968. Whereas the respondent Union Territory have steadily enhanced the rent from time … in the absence of the rules, required to be framed under the Capital of Punjab (Development & Regulation) Act, 1952, the respondent Administration had no jurisdiction to enhance the rent. Alternatively, conceding that such power existed, they … constituted local body did not take over the administration of the city. Section 3 of the Act provides:3. Power of Central Government in respect of … Sethi, J.1. Delay condoned in SLP(C) 12188/99 (CC 902/99). 2. Leave granted.3. Sector 17 is a commercial

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the Act') is the question involved … of Section 65(19) of the Act and not Sub-clause (i) thereof.(ii) As United Nations-Central Product Classification (UN-CPC) Heading 96920 contains `gambling and betting' services and covers `organization of lotteries' and, thus, the activities of organizing lotteries being

Additional Commissioner of Income-tax, Gujarat Vs. Cloth Traders (P.) ... Overruled

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(45), 5, 14, 14(2), 56, 57, 66, 85A, 99 and 99(1)

Reported in : [1974]97ITR140(Guj)

the Act by the Finance Act of 1965, as from 1st April, 1965. By section 31 of the finance Act, 1968, the words 'received by it' found in the first part of the section have been omitted with retrospective … of dividends within India. 8. A company which satisfies all these conditions becomes eligible for deduction under this section. 9. The second part of the section says that the deduction shall be from the income-tax with which the

The Union of India (Uoi) and ors. Vs. the Elphinstone Spinning and Wea ...

Court : Mumbai

Subject : ExciseCustom

Acts : Central Excise Act, 1944 - Sections 3, 7, 8, 9, 9A and 9(1); Central Excise Rules, 1944 - Rules 2, 8(1), 9A, 9A(1), 9A(2), 9A(3), 9A(7), 9A(8) and 9A(9); Provisional collection of Taxes Act, 1931; ;Constitution of India - Article 226; Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975;Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975

Reported in : 1978(2)ELT680(Bom)

whether the said item 22B was new head of excise duty created for the first time by the Finance Act of 1968 or was a reclassification of the said Item 19. Rege J. negatived the contention of the … of such duty or duties is secured by bond or otherwise'. Rule 9 prescribes the time and manner of payment of duty. Sub-rule (1) of … to the relevant provisions of the said Act and the rules as they stood at the material time. Section 2 is the definition section. Clause (d) of that section defines the term 'excisable goods' as meaning goods

Additional Commissioner of Income-tax Vs. Chandravilas Hotel

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 56, 139, 140A, 142, 143, 144, 145, 145(1), 145(2), 147, 260(1), 271, 271(1) and 274

Reported in : [1987]165ITR300(Guj)

has been invoked by the Appellate Assistant Commissioner in imposing penalty on the assessee, was inserted by the Finance Act, 1964, with effect from April 1, 1964. This Explanation was substituted by four Explanation by the Taxation Laws … of such income for the purpose of clause (c) of this sub-section.' 9. The said Explanation came up for interpretation before this court in CIT … assessee worked out to 24 per cent. The sales during the previous year relevant to the assessment year 1968-69 were shown at Rs. 23,49,434 and the gross profit disclosed by the assessee worked out to 28 per … Income-tax Officer refused to accept the book results and computed profits under section 145(2) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act').