Advanced Search Results

B.S.N.L. Vs. Telecom Regulatory Auth.of India and ors.

Court : Supreme Court of India

Subject : Service Tax

Restrictive Trade Practices Commission established under sub-section (1) of section 5 of the Monopolies and Restrictive Trade Practices Act, 1969; (b) the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a Consumer Disputes … audio text services, video text services, video conferencing, radio paging and cellular mobile telephone.16. In February 1993, the Finance Minister in his Budget speech announced Government’s intention to encourage private sector involvement and participation in Telecom to

M. Rangaswamy Vs. Commissioner of Wealth-tax

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 5, 5(1) and 28

Reported in : [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 … Whether, on the facts and in the circumstances of the case, the assessee-individual is entitled to deduction under section 5(1)(iv)(a) in respect of the exempted asset, namely, agricultural land held by the firm in which the assessee is

Pokardas and Brothers and anr. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : 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

Reported in : [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 … valorem.'' water-proofing, rubberising, shrink-proofing, organdie, processing or any other process or any two or more of these processes. Section 5 of the amending Act makes a special provision as to the duties of excise on cotton fabrics 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 … the rate or rates specified in the Schedule.4. Section 4 includes certain assets as belonging to the assessee.5. Section 5 gives certain exemptions in respect of certain assets. We need only reproduce Section 5(iva):5(iva). Agricultural land belonging to

Commissioner of Income-tax Vs. Radha Nagar Cold Storage (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1968 - Section 2(6); ;Finance Act, 1969 - Section 2(6)

Reported in : (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 … assessee-company as an industrial company engaged in the processing of goods and charge income-tax at the rate of 55%.4. Being aggrieved by the orders of the AAC, the revenue preferred appeals before the Tribunal. The Tribunal was

Ramesh Jayantilal Shah Vs. Additional First Assistant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1985)12ITD622(Mum.)

like this before us has been brought to duty by special provisions made by Section 34 by the Finance Act, 1969. However, these provisions are not found in India.13 and 14. [These paras are not reproduced here as they … validity of the section. But, according to him, the section is rendered unworkable. He first submitted that neither Section 5 nor even Section 7 of the Act, which are the charging sections in the Act, covered the property

Commissioner of Income-tax Vs. Krishnakant Somabhai and Co.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(2) and 273

Reported in : [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 … the amount of tax, if any, payable by him pay by way of penalty, a sum - ...' 5. The opening words of section 273 make it abundantly clear that the said provision was made applicable to

income-tax Appellate Tribunal Vs. B. Hill and Co. (P.) Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : 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

Reported in : (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

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 … and in the circumstances of the case, the Tribunal was right in law upholding the penalties of Rs. 5382/- and Rs. 7759/- levied by the department on the assessee under Section 18(1)(a) of the Wealth-tax Act, 1957,

Bharat Textile and Proofing Industries and ors. Vs. State of Karnataka ...

Court : Karnataka

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 2, 5, 5(2), 14 and 15; Central Sales Tax Act, 1956 - Sections 8, 14 and 15; Gujarat Sales Tax Act, 1969 - Sections 5(1); Karnataka Sales Tax Act, 1957 - Sections 3A

Reported in : [1988]71STC10(Kar)

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 19 of the Excise Act which provided for … Tax Act, 1959, was put on the statute book with effect from 25th September, 1959, it provided under section 5(1) that notwithstanding anything contained in the Act but subject to the conditions or exceptions, if any, set out