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Commissioner of Income-tax, Bombay Vs. Tiecicon P. Ltd.
Supreme Court of India
Sep-03-1987
Direct Taxation
Finance Acts, 1969 and 1970 - Sections 2(6)(d), 2(6)(c)
[1987]168ITR744a(SC); 1988Supp(1)SCC481; 1988(Supp)SCC487
in the building under consideration, it was an “industrial company” within the meaning of Section 2(6)(d) of the Finance Act, 1968 and Section 2(6)(c) of the Finance Acts, 1969 and 1970, as it could be said to have
Tag this Judgment! AI Brief & Askincome-tax Officer Vs. Joseph and ors.
Kerala
Jun-01-1971
CompanyDirect Taxation
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
[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 … Joseph and V. Devassia, no liability can be fastened on them. ' Principal officer ' is defined under Section 2(35) of the Income-tax Act, 1961, as follows:' ' Principal officer ', used with reference to a local authority
Tag this Judgment! AI Brief & AskM. Rangaswamy Vs. Commissioner of Wealth-tax
Chennai
Sep-25-1995
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 5, 5(1) and 28
[1996]221ITR39(Mad)
Legislature in enacting a particular provision. We have already referred to the Explanatory Notes on Clauses to the Finance Act, 1969. From the above, it is seen that what was intended to be exempted was the growing crops, fruits … and grass on such land;....' (unnecessary portions and provisions omitted). 7. It is also necessary to set out section 2(e) of the Act, which reads hereunder : '(e) 'assets' includes property of every description, movable or immovable, but
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Commissioner of Income-tax, Bombay Vs. Oricon P. Ltd.
Mumbai
Oct-03-1983
Direct Taxation
Finance Act, 1969 - Sections 2(6)
(1984)38CTR(Bom)212; [1985]151ITR296(Bom)
bear their own costs of the reference. Direct Taxation - rate of taxation - Section 2 (6) of Finance Act, 1969 - whether assessee-company chargeable to tax at rate 55% or 65% as it had got executed some work
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)
goods by the assessee and accordingly not entitled to the tax concession provided under Section 2(5)(a)(i) of the Finance Act, 1969 (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal way right
Tag this Judgment! AI Brief & AskUnion of India (Uoi) Vs. Shri Harbhajan Singh Dhillon
Supreme Court of India
Oct-21-1971
Constitution
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
AIR1972SC1061a
not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970
Tag this Judgment! AI Brief & AskThe State of Punjab Vs. Union of India
Punjab and Haryana
Sep-28-1970
Constitution
Constitution of India - Articles 131, 226, 246 and 248; Wealth-tax Act, 1957 - Sections 2; Finance Act, 1969
[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 … 'net wealth' on the corresponding valuation date of every individual, Hindu undivided family and company. Clause (m) of Section 2 defined 'net wealth'. Relevant part of the definition necessary for the purpose of the controversy before us is
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Radha Nagar Cold Storage (P.) Ltd.
Kolkata
Jun-04-1980
Direct Taxation
Finance Act, 1968 - Section 2(6); ;Finance Act, 1969 - Section 2(6)
(1980)18CTR(Cal)166,[1980]126ITR66(Cal)
company within the meaning of Section 2(6)(d) of the Finance Act, 1968, or under Section 2(6)(c) of the Finance Act, 1969 ?'2. The assessee-company has been engaged in the business of running a cold storage plant. Its income consists
Tag this Judgment! AI Brief & AskN.N. Subramania Iyer Vs. Union of India (Uoi) and anr.
Kerala
Jun-14-1973
Direct Taxation
Wealth Tax Act, 1957 - Sections 2 and 18(1); Finance Act, 1969 - Sections 24; Kerala Land Reforms Act, 1963 - Sections 72, 72A, 72F, 72H and 72I
[1974]97ITR228(Ker)
the effect that the compensation payable for the said lands was agricultural property, that Section 24 of the Finance Act, 1969, which amended Section 2(e) of the Wealth-tax Act by including agricultural land in the definition of 'assets' was
Tag this Judgment! AI Brief & AskSirpur 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 … 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 subject to
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