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income-tax Officer Vs. Joseph and ors.

Court : Kerala

Subject : CompanyDirect Taxation

Acts : Income Tax Act, 1922 - Sections 18(3D), 18(6) and 51; Income Tax Act, 1961 - Sections 2(22), 2(35), 194, 276 and 276B; Companies Act, 1956 - Sections 205(3); Constitution of India - Article 20(1); Income Tax Rules - Rule 30(1); Finance Act 1969

Reported in : [1972]83ITR362(Ker)

Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to the credit of the department all the tax collected on the dividend distributed among the … Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to the credit … without reasonable cause or excuse .... (d) to deduct and pay tax as required by the provisions of Chapter XVII-B or under Sub-section (2) of Section 226 .. .. '13. So, to fasten guilt upon the accused

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

in 1968 and the nationalisation of fourteen major Indian commercial Banks in 1969 was to ensure that adequate proportion of commercial Bank credit goes to … overcome the above difficulties, it was felt necessary to amend the Act.13. Chapter II of the Act of 1974 prescribes rights of agriculturists to alienate … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships … statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

necessary to see the legal provisions and various circulars which have relevance to the present case.4. In 1994 Chapter V of the Finance Act, 1994 was enacted in order to tax services rendered by service providers in … to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service … Ranjana Desai, J.1. The 1st petitioner is the Indian National Ship Owners' Association which is registered as

Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance Act, 1969, insofar as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative competence … articles on the contrary is quite clear that this was not the intention of the Constituent Assembly v. Chapter I of Part XI of the Constitution deals with 'Distribution of Legislative Powers.' Article 246 in this Chapter … High Court of Punjab & Haryana in Civil Writ No. 2291 of 1970, which was heard by a Bench of five Judges. Four Judges held

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Constitution

Acts : Expenditure Tax Act; Bombay Finance Act, 1932 Sections 20, 21 and 22; Gift Tax Act, 1958; Madras Urban Land Tax Act, 1966; Bombay City Civil Court Act, 1948; Gold (Control) Act, 1868; Bombay Finance (Amendment) Act, 1939; Finance Act, 1969 Sections 2, 3, 4, 5, 5(1), 6, 7 and 24; Wealth Tax Act, 1957 - Sections 2 and 3; Federation Act ; Urban Immovable Property Tax Act ; Madras Agriculturists Relief Act, 1938; Income Tax Act, 1922 - Sections 3, 4, 5 and 7(1); Government of India Act, 1935 91, 92, 99, 100, 100(1) and 104; Gujarat Municipalities Act - Sections 99; Punjab Urban Immovable Property Tax Act, 1940; Bombay Municipal Act, 1888 - Sections 22; Constitution of India - Articles 1, 14, 19, 19(1), 39, 99, 198-A, 217, 223, 231, 245 to 255 and 302-325

Reported in : AIR1972SC1061a

1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance Act, 1969, insofar as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative competence … articles on the contrary is quite clear that this was not the intention of the Constituent Assembly v. Chapter I of Part XI of the Constitution deals with 'Distribution of Legislative Powers.' Article 246 in this Chapter … High Court of Punjab & Haryana in Civil Writ No. 2291 of 1970, which was heard by a Bench of five Judges. Four Judges held

The State of Punjab Vs. Union of India

Court : Punjab and Haryana

Subject : Constitution

Acts : Constitution of India - Articles 131, 226, 246 and 248; Wealth-tax Act, 1957 - Sections 2; Finance Act, 1969

Reported in : [1971]80ITR248(P& H)

other by a private person (C. W. 2673 of 1970), challenging the validity of Section 24 of the Finance Act, 1969, so far as the same amended relevant provision of Wealth Tax Act, 1957, and included the capital value … or withheld not be these Lists but by the various articles of the Constitution appearing not only in Chapter I of Part XI of the Constitution, but elsewhere also at numerous places, e.g., Arts. 2, 3, 10, … Harbans Singh, C.J. 1. This order will dispose of two writ petitions, one filed by the

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

of the Finance Act. While so, the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause (zzzzv) to clause 105 of Section … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … S.C. Dharmadhikari, J. 1. Rule. 2. The Respondents waive service. By consent of parties, Rule is

Vishal International Production Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)46ITD312(Delhi)

ultimate analysis concluded that the assessee was not an "Industrial Company" as defined in Section 2(7)(c) of the Finance Act, 1980.4. Being aggrieved with the action of the CIT (Appeals), the assessee took up the matter before the … and also on account of "realisation on extra prints". (c) That CBDT Circular No. 24 dated 23rd July, 1969 stated in positive terms that production of films tantamounted to an activity of manufacture and processing of goods. … income of the previous year (as computed before making any deduction under Chapter VTA of the Income-tax Act) is not less than fifty one per … 1. These appeals are directed against the" separate orders passed by the CIT

Sunil Chandra Nawn Vs. Union of India and ors.

Court : Kolkata

Subject : Direct Taxation

Reported in : (1976)5CTR(Cal)180

stood prior to and after the 1969 amendment. The Supreme Court was considering whether Section 24 of the Finance Act, 1969 which incorporated amendments to the relevant provisions of the Wealth Tax Act, 1957, having the effect of including … purpose of the different taxes have been mentioned, according to Counsel for the petitioner, in the provisions of Chapter I, Part XII, of the Constitution dealing with Finance, Property, Contracts and Suits, etc. The Articles subsequent to … application the question that arises for consideration, is whether the Income-tax Act, 1961 contains levies on capital assets and therefore to that extent Wealth Tax

Bhasir Oil Mills Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Vegetable Oils Cess Act, 1983 - Sections 2(2) and 3; Board Act - Sections 3(4), 9(1) and 9(2); Constitution of India - Article 226; Central Excise Act, 1944

Reported in : 1989(24)LC513(Bombay); 1990(47)ELT305(Bom)

development of the oilseeds industry and vegetable oils industry. Chapter III of the Act makes provisions for raising finances for carrying out the purposes of the Board. There is however no provision for raising finance by levying … the Supreme Court in the case of State of Punjab and Ors. v. Chandu Lal Kishori Lal AIR 1969 S.C. 1703. It is held by the Supreme Court in the said judgment that the seeds separated by … consideration.2. Briefly the facts are that in Writ Petition No. 2049 of 1985, the petitioners Nos. 1 to 6 are Owner's of Oil Mills, who