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Union 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 … Act is defined in Section 2(q) to mean the last day of the previous year as defined in Section 3 of the Income-tax Act, if an assessment were to be made under this Act for that year. We
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Krishnakant Somabhai and Co.
Gujarat
Mar-07-1993
Direct Taxation
Income Tax Act, 1961 - Sections 256(2) and 273
[1994]207ITR905(Guj)
assessment for the assessment year commencing on April, 1, 1970, also. Before section 273 was substituted by the Finance Act, 1969, from April 1, 1970, there was no provision providing for penalty for non-compliance with sub-section (3) of section
Tag this Judgment! AI Brief & AskThe Commissioner Sales Tax Vs. S/S Trutuf Safety Glass Industries
Allahabad
Jul-21-2005
Sales Tax
Uttar Pradesh Sales Tax Act - Sections 3, 3A, 3AAAA, 3D, 4B, 4B(1), 4B(2) and 9; Excise Act; Finance Act, 1969; Uttar Pradesh Trade Tax Act; Uttar Pradesh Sales Tax Rules; Central Provinces and Bearer Sales Tax Act, 1947
[2006]148STC477(All)
observed so. The relevant portion of the paragraph is quoted below: -'It must be assumed that while enacting Finance Act 1969, Parliament was aware of the constructions placed by this Court on these words in CWT v. Smt. MuthuKrishna … Prakash Krishna, J.1. The present revision arises out of proceedings under Section 4-B of the U.P. Sales Tax Act (hereinafter referred to as the Act) for the assessment year 1986-87. … of notified goods mentioned in annexure-3 of the notification No. 7551 dated 31st of December, 1976. The Assessing Authority by the order dated 22.12.1987 granted
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Commissioner 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)
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
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 … 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 … officers of the company during the relevant period. A sum of Rs. 3,237 was deducted towards the tax under Section 194 of the Income-tax Act,
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 … W.P. No. 7092 of 1974 filed by it for the issue of a writ of certiorari or mandamus. 3. The statement of case, in brief, as per the averments of the writ petitioner i : The Finance
Tag this Judgment! AI Brief & AskUnion of India Vs. Harbhajan Singh Dhillon
Supreme Court of India
Oct-21-1971
Media and CommunicationConstitution
Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248
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 … Act is defined in Section 2(q) to mean the last day of the previous year as defined in Section 3 of the Income-tax Act, if an assessment were to be made under this Act for that year. We
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 … considered to be ordinarily immovable property, crops or yield from such are only treated as movable property (vide section 3 of the Transfer of Property Act, 1882, and section 2(7) of the Sale of Goods Act, 1930). Normally,
Tag this Judgment! AI Brief & AskMadras Aluminium Co. Ltd. and anr. Vs. Union of India (Uoi)
Chennai
Nov-27-1979
Excise
Indian Tariff Act, 1934 - Sections 2A; Central Excise Act, 1944 - Sections 3(1) and 26B(2); Finance Act, 1969 - Sections 30; Indian Contract Act - Sections 72; Limitation Act, 1908 - Schedule - Article 96; Customs Act - Sections 27; Finance Act, 1970 - Sections 32; Orissa Sales tax (Amendment) Act, 1958 - Sections 9B, 9B(32) and 14A; Constitution of India - Articles 19(1), 19(6), 226, 265 and 301; Central Excise Rules - Rules 9, 10, 11, 27 and 173J
1990LC607(Madras); 1980CENCUS50D; 1981(8)ELT478(Mad)
ingots, bars, blocks, slabs, billets, shots and pellets.'The following sub-item (aa) was introduced by Section 30(xxi) of the Finance Act, 1969 with effect from 1-3-1969 :-'(aa) Wire bars, wire rods and castings not otherwise specified.'By Section 32 of the
Tag this Judgment! AI Brief & AskAgro-industrial Trading Corporation Vs. State of Kerala
Kerala
Aug-10-1977
Sales TaxExcise
Kerala General Sales Tax Act, 1963 - Sections 3(1), 5A and 9; Central Sales Tax Act, 1956 - Sections 14; Finance Act, 1969; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3 and 4; General Sales Tax Act, 1125; Calcutta Improvement Act, 1911 - Sections 71; Calcutta Improvement (Amendment) Act, 1921; Land Acquisition Act, 1894 - Sections 26(2) and 54; General Clauses Act - Sections 6A, 8 and 8(1); Foreign Exchange Regulations Act, 1952 - Sections 23A; Customs Act; Sea Customs Act, 1878 - Sections 19, 19(1) and 178A; Sea Customs (Amendment) Act, 1955; Madras General Sales Act, 1959; Madras General Sales (Amendment) Act, 1974; Bombay Sales Tax Act, 1959; Punjab Pre-emption Act, 1913 - Sections 3(1); Punjab Alienation of Land Act, 1900; Imports and
1988(38)ELT618(Ker)
definition of 'Cotton Fabrics', in Item 19 of the Central Excises and Salt Act as amended by the Finance Act, 1969 into Item 4 of Schedule III of the Madras General Sales Tax Act. Schedule III had therefore to … for exemption from Sales Tax was based on the provisions of Sections 3 and 4 of the Additional Duties of Excise (Goods of Special Importance) … In accordance with the above constitutional provision, the Central Sales Tax Act, 1956, was passed by Parliament, the Section 14 declares goods of special importance In Interstate trade or commerce. Sub-clause (ii-a) of the said Section is:'Cotton
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