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Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...
Andhra Pradesh
Sep-22-1981
Direct TaxationExcise
Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)
1983(12)ELT457(AP); [1982]136ITR120(AP)
20 per cent of the total amount to chargeable on such goods; and...' 19. Section 31 of the Finance Act, 1969, also is in similar terms. Based on the language, learned counsel argued that the special duty contemplated under … Thirty five paise perkilogram.(4) all other kinds of paper and paperboard not otherwise specified. Fifty paise per kilogram----------------------------------------------------------------------- 13. Section 2(d) of th Excise Act defines 'excisable goods' as 'goods specified in the First Schedule as being
Tag this Judgment! AI Brief & AskCommissioner of Gift-tax Vs. C. Muthukumaraswamy Mudaliar
Chennai
Sep-23-1974
Direct Taxation
Gift Tax Act, 1958 - Sections 15(2), 15(4), 17 and 17(1); Gift Tax (Amendment) Act, 1962
[1975]98ITR540(Mad)
April 1, 1969, will be that laid down under the law in force before its amendment by the Finance Act, 1969, namely, 2% of the wealth-tax payable for every month during which there was failure, without reasonable cause, to … Ramanujam, J.1. The following question has been referred to this court under Section 26(1) of the Gift-tax Act, 1958 :'Whether, on the facts and in the circumstances of the case, the … out of the assessee's: (1) failure to furnish a return under Sections 13(1) 13(2) and under Section 16; (2) failure without reasonable cause to comply
Tag this Judgment! AI Brief & AskController of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma
Karnataka
Oct-26-1984
Direct Taxation
Estate Duty Act, 1953 - Sections 7(1), 7(2), 34(1) and 34(2)
ILR1984KAR1368; [1985]151ITR197(KAR); [1985]151ITR197(Karn); 1984(2)KarLJ396
most of such property, the exception was repealed altogether as respects deaths after 15th April, 1969, by the Finance Act, 1969, subject in each case to limited savings for policies and annuity contracts effected before 20th March, 1968. The … to be implied. One can only look fairly at the language used.' 13. In construing the the provisions of the Act, our Supreme Court in … of the case, it was for the Tribunal an error of law to hold that the provisions of section 7(1) of the Estate Duty Act are not applicable to the case (2) Whether, on the facts and
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Pokardas and Brothers and anr. Vs. the State of Gujarat
Gujarat
Sep-16-1981
Sales Tax
Bombay Sales Tax Act, 1959 - Sections 5(1) and 5(2); ;Central Sales Tax Act, 1956 - Sections 14 and 15; Gujarat Sales Tax Act, 1969 - Sections 5(1), 18, 66, 66(1), 69 and 69(1); ;Kerala General Sales Tax Act, 1963 - Sections 5A(1) and 8; Uttar Pradesh Trade Tax Act, 1948 - Sections 3A, 7 and 31
[1982]51STC88(Guj)
condition governing this exemption prescribed under the said schedule. Meanwhile it should also be recalled that by the Finance Act, 1969, which received the President's assent on 13th May, 1969, item No. 19 of the Excise Act which provided … Co. Ltd. : [1958]34ITR143(SC) . The Supreme Court was required to consider in that case the effect of section 13 of the Indian Income-tax (Amendment) Act, 1953, which inserted a proviso to section 18A (5) of the Income-tax
Tag this Judgment! AI Brief & AskThanthi Trust Vs. Central Board of Direct Taxes and Others
Chennai
Dec-19-1994
Direct Taxation
Income Tax Act, 1961 - Sections 2, 2(15), 11, 11(1), 11(4), 11(4A), 12, 13, 13(1), 13(1) and 119
[1995]213ITR639(Mad)
11 for the assessment years 1979-80 to 1983-84, relying on section 13(1)(bb) of the Act. 9. By the Finance Act, 1983, the following sub-section (4A) was introduced in section 11 of the Act, with effect from April 1, … purposes, and the assessee-trust filed a return declaring a net income of Rs. 11,39,300 for the assessment year 1969-70 and claiming exemption in respect thereof under section 11 of the Income-tax Act, 1961. The Income-tax Officer rejected
Tag this Judgment! AI Brief & AskK.J. Joseph and ors. Vs. Income-tax Officer, a Ward
Kerala
Apr-04-1979
Direct Taxation
Finance Act, 1974 - Sections 2(2), 2(6), 2(7) and 2(8); Constitution of India; Income Tax Act - Sections 4, 10(1), 66 and 110; Finance Act, 1973
[1980]121ITR178(Ker)
of a closely divided seven-judge court. The question related to the constitutional validity of Section 24 of the Finance Act, 1969, which amendedthe W.T. Act. As a result of the amendment, the capital value of agricultural land was included … income exceeds five thousand rupees, then, in calculating income-tax under the first proviso to Sub-section (5) of Section 132 of the Income-tax Act or in charging income-tax under Sub-section (2) of Section 174 or Section 175 or
Tag this Judgment! AI Brief & AskCommissioner of Wealth Tax, Amritsar Vs. Suresh Seth Overruled
Supreme Court of India
Apr-07-1981
Direct Taxation
Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 14(3), 15, 16, 17, 18, 18(1) and 27(1); Wealth Tax (Amendment) Act, 1964 - Sections 18; Finance Act, 1969; Constitution of India - Articles 20(1) and 136; Indian Mines Act, 1923 - Sections 39; Factories Act, 1948; General Clauses Act - Sections 6
AIR1981SC1106; (1981)21CTR(SC)349; [1981]129ITR328(SC); 1981(1)SCALE729; (1981)2SCC790; [1981]3SCR419; 1981(13)LC555(SC)
Matched in: Citation AIR1981SC1106; (1981)21CTR(SC)349; [1981]129ITR328(SC); 1981(1)SCALE729; (1981)2SCC790; [1981]3SCR419; 1981(13)LC555(SC)
Tag this Judgment! AI Brief & AskNava Bharat Enterprises (P) Ltd. Vs. Commissioner of Income-tax, Andhr ...
Andhra Pradesh
Dec-27-1982
Direct Taxation
Income Tax Act, 1961 - Sections 37, 37(1), 37(2A), 37(3) and 103; Income Tax Rules, 1962 - Rule 6C(3)
[1983]143ITR805(AP)
was not an industrial company for the assessment year 1969-70 within the meaning of section 2(6)(c) of the Finance Act, 1969, and as such not entitled to the benefit of lower rate of tax ?' 2. The assessee is … under Chapter VI-A of the Income-tax Act) is not less than fifty-one per cent, of such total income.' 13. The assessee's case before the Tribunal appears to be that it was engaged in the manufacture of goods
Tag this Judgment! AI Brief & AskThe Commissioner of Income-tax, M.P., Nagpur and Bhandara Vs. Parmanan ...
Madhya Pradesh
Dec-01-1977
Direct Taxation
Finance Act, 1960 - Sections 2(6); Income Tax Act, 1922 - Sections 2(6AA), 14(2) and 16(1)
AIR1978MP80; [1979]119ITR219(MP); 1978MPLJ355
in the case of each partner by including the special surcharge of Rs 32,400 in accordance with the Finance Act, 1960 (Act No. 13 of 1960). On behalf of the assessee it had been contended that the exemption … Commissioner of Income-tax, Madhya Pra-desh v. Kalekhan Jumman Khan by legal representative Mohammad Hanif, M.C.C. No. 80 of 1969 decided on 5-11-1970 (Madh Pra), the question had to be answered in the negative when it came up … J.S. Verma, J.1. This reference made under Section 66 (1) of the Income-tax Act, 1922, is to answer the following
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Delhi-ii Vs. Eternal Science of Man's Soci ...
Delhi
Aug-29-1980
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 11, 11(1), 11(2), 12, 12(1), 12(2), 13, 13(1), 13(2), 13(3) and 13(4)
ILR1980Delhi1559
deals with the income of trusts and institutions from voluntary contributions. The section before its amendment by the Finance Act of 1972 with effect from 1st April, 1973, stood as follows : '12. Income of trusts or institutions … References Nos. 226 and 227 of 1977 and the assessment years are 1969-70 and 1970-71. All these assesseds are charitable institutions. 2. The question in … the assessment year 1971-72 and Rs. 34,305 for the assessment year 1972-73 by holding that the provisions of section 13(2)(h) are not applicable to the assessed-trust Daulat Ram Public Mission, New Delhi. '1. Whether, on the facts and
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