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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 … the aforesaid two items for the financial year 1968-69 is 9,76,674.26 kg. and for the financial year 1969-70 21,23,129.19 kg. and in the financial years 1968-69 and 1969-70, the deficit under Item 17(3) is 3,15,801.19 kg. and

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 … what was intended.35. Entry 91 in the draft Constitution corresponds to the present Entry 97, List I. Article 217 of the draft Constitution corresponds to Article 246 of the Constitution. Article 223 of the draft Constitution corresponds

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 … what was intended.35. Entry 91 in the draft Constitution corresponds to the present Entry 97, List I. Article 217 of the draft Constitution corresponds to Article 246 of the Constitution. Article 223 of the draft Constitution corresponds

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 … rayon or artificial silk fabrics as defined in item nos. 19, 20, 21 and 22 respectively of the First Schedule to the Central Excises and … 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

Controller of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma

Court : Karnataka

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 7(1), 7(2), 34(1) and 34(2)

Reported in : 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 … Controller of Estate Duty, Bangalore ('ACED'), who by his order dated February 21, 1969 (annexure-A), inter alia, held that a sum of Rs. 1,46,711, being … 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

income-tax Officer Vs. Shri Krishna Bhandar Trust

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1989)29ITD15(Kol.)

to the highest slab of income in the case of an association of persons as specified in the Finance Act of the relevant year. In support of the contention that the assessees before us should be assessed in … case of Trustees of H.E.H. Nizam's Family (supra) were dealing with a case under the Wealth-tax Act, 1957. Section 21 of the WT Act is analogous to Section 41(1) of the Indian Income-tax Act, 1922. The only difference … Gujarat High Court was an individual and the assessment year involved was 1969-70. The assessee was a beneficiary under nine different trusts. She was the

Gulf States Utilities Co. Vs. Fpc

Court : US Supreme Court

Subject : Land Acquisition

cities opposed the authorization on the ground that the proceeds of the bond issue would be used to finance or refinance certain anticompetitive activities in violation of the antitrust laws, the Federal Power Act, and the Public … Cf. California Transport v. Trucking Unlimited, 404 U. S. 508 (1972). The REA loan was effected, however, in 1969. But by that time, the loan was sufficient only for the generating facilities exclusive of the lines. Cities, … Federal Power Act, and the Public Utility Holding Company Act of 1935. Section 204(a) empowers the FPC to authorize a security issue only if the … specific obligation under § 11(a) of the Clayton Act, 15 U.S.C. § 21(a), to enforce § 7 of that Act, as well as a responsibility

Sheo NaraIn Jugdish NaraIn Vs. the State of Uttar Pradesh and anr.

Court : Allahabad

Subject : Sales Tax

Reported in : [1974]33STC488(All)

1939-40 made on the assessee was quashed by the Income-tax Appellate Tribunal on the ground that the Indian Finance Act, 1939, was not in force during the assessment year in Chhota Nagpur where the assessee was carrying on … year 1967-68 the petitioner was, by an assessment order dated 16th August, 1969, assessed to a sales tax of Rs, 8,071.16 on a turnover of … Chandra, J.1. These writ petitions challenge the validity of two assessment orders dated 16th March, 1973, passed under Section 21 of the U.P. Sales Tax Act for the assessment years 1967-68 and 1968-69.2. For the assessment year 1967-68

Assistant Commissioner of Income Vs. Concord Commercials (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)94TTJ(Mum.)913

or in mining would fall within the purview of "industrial company" as defined in Section 2(6)(c) of the Finance Act, 1969, notwithstanding the fact that its income from the specified activity is less than 51 per cent of its … under their control as clarified in CBDT Circular No. 204, dt. 24th July, 1976 [(1977) 110 ITR (St) 21, 32). (iii) The law stated in Explanation to Section 73 does not endorse the intention of a company

Bengal Saws and Steel Products Ltd. and Another Vs. Union of India

Court : Delhi

Subject : Company

Acts : Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2, 5, 20, 21 and 26

Reported in : [1987]61CompCas120(Delhi); ILR1985Delhi584

razor blade strips from stainless steel instead of carbon steel amounts to substantial expansion within the meaning of section 21 of the Monopolies and Restrictive Trade Practices Act, 1969. We may notice here sections 20 and 21 of … of its intention to make such expansion, stating therein the scheme of finance with regard to the proposed expansion, whether it is particulars with any … capacity. HLM is registered under section 26 read with section 20(b)(i) of the Monopolies and Restrictive Trade Practices Act, 1969, as a single dominant undertaking in respect of razor blades. 2. The crucial question that arises for determination