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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 … in all these appeals. Complaints were brought against the respondents-office bearers of the 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 … company had declared dividend amounting to Rs. 27,000 and odd on December 20, 1961, and distributed the same on February 1, 1962, after deducting Rs.

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 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

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

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 … of enquiry had not been even hinted in any of the decisions of this Court during the last 20 years of its existence and there must accordingly be something wrong with this test. He urged that insofar

Lokanath Bhoi Vs. Gaya Prasad Bhoi and Two ors.

Court : Orissa

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 115; India Succession Act, 1925 - Sections 384 and 388; Orissa Civil Court's Act, 1984 - Sections 16, 18 and 20

Reported in : AIR2004Ori176; 98(2004)CLT328

ratio laid down by the apex Court in the case of R.S.D.V. Finance Co. Pvt. Ltd. v. Shree Vailabh Glass Works Ltd., AIR 1993 Supreme … whom an appeal shall lie against a judgment or order arising out of a proceeding under Indian Divorce Act, 1969, the Guardians and Wards Act, 1890, the Hindu Minority and Guardianship Act, 1956 and the Indian Lunacy Act, … is superseded by the above noted proviso to Sub-section (2) of Section 388. For that reason perhaps in Section 20 of the Act, 1934 though it has been provided as to before whom an appeal shall lie against

Commissioner of Wealth Tax, Amritsar Vs. Suresh Seth Overruled

Court : Supreme Court of India

Subject : Direct Taxation

Acts : 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

Reported in : AIR1981SC1106; (1981)21CTR(SC)349; [1981]129ITR328(SC); 1981(1)SCALE729; (1981)2SCC790; [1981]3SCR419; 1981(13)LC555(SC)

to maximum of 50% of the wealth-tax payable under Section 18(1)(a) before its amendments on 1.4.69 by the Finance Act, 1969 : Rs. 115/-(ii) For the period from 1.4.69 to 18.3.71 : Penalty at 1/2% of the net wealth … be imposed cannot be enhanced at all under our Constitution by any subsequent legislation by reason of Article 20(1) of the Constitution which declares that no person shall be subjected to a penalty greater than that which

Nava Bharat Enterprises (P) Ltd. Vs. Commissioner of Income-tax, Andhr ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(1), 37(2A), 37(3) and 103; Income Tax Rules, 1962 - Rule 6C(3)

Reported in : [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 … sum of Rs. 5,000 as entertainment expenditure; (iii) with respect to Cochin branch, in respect of which Rs. 20,045 was claimed, he allowed only Rs. 2,000 as business expenditure and held the balance to be entertainment expenditure;

State of Kerala Vs. Attesee (Agro Industrial Trading Corporation)

Court : Supreme Court of India

Subject : Sales Tax

Acts : Constitution of India - Articles 269, 286, 286(2) and 286(3)

Reported in : AIR1989SC222; 1989(19)ECC60; 1988(38)ELT720(SC); JT1988(4)SC250; 1988(2)SCALE1597; 1989Supp(1)SCC733; [1988]Supp3SCR601; [1989]72STC1(SC)

sheets, bed-spreads, counter-panes and table cloths, but do not include any such fabricItem 19 was amended by the Finance Act, 1969. After amendment, it reads thus:19. Cotton fabrics'Cotton Fabrics' means all varieties of fabrics manufactured either wholly or partly … and rayon or artificial silk fabrics as defined in item nos. 19, 20, 21 and 22 respectively of the First Schedule to the Central Excises … or reference arises for consideration in these appeals arising out of certain assessment to sales tax in Kerala. Section 9 of the Kerala General Sales Tax Act, 1963 which came into force on 1.4.1963 granted exemption from

S. Ananda and ors. Vs. State of Tamil Nadu and ors.

Court : Chennai

Subject : Labour and Industrial

Acts : Tamil Nadu Pension Rules - Rule 44; Indian Contract Act, 1872 - Sections 14(5), 20 and 22; Madras State Subordinate Service General Rules - Rule 9; Punjab Municipal Act - Sections 236

Reported in : (1983)IILLJ277Mad

their option and had become the servants of the Corporation, the Government has issued G.O. Ms. No. 284, Finance dated 31st March, 1980 suspending the earlier G.O. Ms. No. 731, Industries (Special) dated 21st May, 1974. The … a further order in G.O.Ms. No. 1571, Industries (Special) dated 16th December, 1969, the Government evolved the following procedure as the basis for the exercise … the terms and conditions contained in G.O.Ms. No. 731, Industries, dated 21.5.1974 is void and unenforceable as per Section 20 of the Indian Contract Act, 1872 because it has been passed by a mistake and is not based

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

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 … of enquiry had not been even hinted in any of the decisions of this Court during the last 20 years of its existence and there must accordingly be something wrong with this test. He urged that insofar

Nava Bharat Enterprises (P.) Ltd. Vs. Commissioner of Income-tax, A.P.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1983)34CTR(AP)92; [1983]143ITR804(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 ?'The assessee is a private … sum of Rs. 5,000 as entertainment expenditure; (iii) with respect to Cochin branch, in respect of which Rs. 20,045 was claimed, he allowed only Rs. 2,000 as business expenditure and held the balance to be entertainment expenditure;