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Commissioner of Income-tax Vs. Pulikkal Medical Foundation Pvt. Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(22) and 10(22A); Taxation Laws (Amendment) Act, 1970

Reported in : [1994]210ITR299(Ker)

the judgments interpreting Section 10(22A) have considerable relevance in interpreting Section 10(22A). Section 10(22A) was inserted by the Finance Act, 1970, with effect from April 1, 1970. The Notes on Clauses of the Bill relating to the insertion of

E. Krishna and ors. Vs. Director General, Indian Council of Medical Re ...

Court : Andhra Pradesh

Subject : Labour and Industrial

Acts : Constitution of India - Article 12; Industrial Disputes Act - Sections 9-A

Reported in : (1993)IILLJ239AP

contract labour as such but has provided for its abolition by the Central Government in appropriate cases under Section 10 of the Contract Labour (Regulation and Abolition) Act, 1970. This decision is not applicable to the facts of … to the barest minimum necessary with the concurrence of the Ministry of Finance. It further directed that regularisation of services of casual workers will continue … approach the Labour Commissioner. As there is an efficacious alternative remedy under the Contract Labour (Regulation & Abolition) Act, 1970, a writ petition is not maintainable. He also contends that the writ petitions are liable to be dismissed

income Tax Officer, Shillong and ors. Vs. R. TakIn Roy Rymbai and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(45), 5, 6, 10, 10(1), 10(26) and 80A to 80U; Indian Income-tax Act, 1922 - Sections 4(3); Constitution of India - Articles 14, 46, 136, 226, 342(1), 342(2), 366 and 366(25);Finance Act, 1955; Finance Act, 1938 - Sections 3; Taxation Laws (Amendment) Act, 1970; North Eastern Areas (Re-organization) Act, 1971

Reported in : AIR1976SC670a; [1976]103ITR82(SC); (1976)1SCC916; [1976]3SCR413; 1976(8)LC295(SC)

(3) of Indian Income-tax Act, 1922, Finance Act, 1955, Section 3 of Finance Act, 1938, Taxation Laws (Amendment) Act, 1970, North Eastern Areas (Re-organization) Act, 1971 and Articles 14, 46, 136, 226, 342 (1), 342 (2), 366 and … contain any provision specifically, exempting members of the Scheduled Tribes from the levy of income-tax. It was the Finance Act 1955 that first incorporated in the Income-tax Act, 1922, provisions for exemption of the Tribal people of the … a common question in regard to the inter-predation and constitutional validity of Sub-clause (a) of Clause (26) of Section 10 of the Income-tax Act, 1961 (for short, called the 1961 Act). The appeals will be disposed of by

Kil Kotagiri Tea and Coffee Estate Co. Ltd. Vs. Commissioner of Income ...

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(30); Finance Act, 1984; Taxation Laws (Amendment) Act, 1970

Reported in : [2000]241ITR444(Ker)

included for the purpose of deduction. The provision for grant of deduction existed and the insertion by the Finance Act, 1984, with effect from April 1, 1985, was clarificatory in nature. Learned counsel for the Revenue submitted that … the assessee submitted that under Section 10(30) of the Act, which was inserted by the Taxation Laws (Amendment) Act, 1970, with retrospective effect from April 1, 1969, subsidy received from the Tea Board under any scheme was allowed

M/S. L and T Komatsu Ltd., Bangalore, Rep. by Its Assistant General Ma ...

Court : Karnataka

Subject : Land Acquisition

dated 11.4.1997 reflects the policy of the Government and it is in accordance with law. 11. The Union Finance Minister in his budget placed before the Parliament in 2001 has laid stress to lift all restrictions on … notification dated 1.8.2001 by which the notification issued under Section 10(1) of the Contract Labour (Regulation and Abolition) Act, 1970 (for short hereinafter referred to as ‘the Act’) came to be rescinded and also the declaration granted by

Commissioner of Income-tax Vs. Pooranchand.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (1995)121CTR(Raj)479; [1995]212ITR88(Raj)

was held not leviable.Section 2(1A) of the Act defines agricultural income. Section 2(14) defines capital asset. By the Finance Act, 1970, agricultural lands were excluded from the definition of the term 'capital asset', but this exclusion is not applicable … cost shown of Rs. 23,118, which was determined at Rs. 7,800 by the Appellate Assistant Commissioner, and Rs. 10,400 by the Income-tax Appellate Tribunal. The Income-tax Officer found that the assessee had concealed the concealed the particulars

Madras Aluminium Co. Ltd. and anr. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : 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

Reported in : 1990LC607(Madras); 1980CENCUS50D; 1981(8)ELT478(Mad)

(aa) in item 27 of the First Schedule to the Central Excises and Salt Act, 1944 by the Finance Act of 1969.8. By show cause notice dated 14-9-1974, the Assistant Collector of Central Excise called upon Malco to … High Court of Gujarat by its judgment dated 18-3-1972 in Special Civil Appln. Nos. 909 to 911 of 1970 (Prem Conductors Pvt. Ltd. v. Asstt. Collector of Customs) held that 'in respect of electrolytic aluminium rods other … Item No. 27- Aluminium-Extruded rods-which will pay duty at the rate of 10 % ad valorem or Rs. 300 per tonne whichever is less plus … is fed into a series of rollers having reducing diameter. The cross section of the emerging rod is now approximately circular and the diameter is

Manick Chandra Sardar and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Service

Acts : Constitution of India - Articles 14, 39 and 226

Reported in : (1991)2CALLT45(HC)

Southern Railway v. Union of India (supra) relates to Section 10 of the Contract Labour (Regulation and Abolition) Act, 1970. Here the catering cleaners working on contract system in the catering establishments in various Railway Junctions of the … status of permanent employees in accordance with the Memorandum No. 6059-F dated 25th June, 1979 issued by the Finance Department (Audit Branch), Government of West Bengal. It is their further case that they rendered services till the

M/S New Okhla Industrial Development Authority Vs. Commissioner Income ...

Court : Supreme Court of India

Subject : Land Acquisition

has held that Noida is not a local authority within the meaning of Section 10(20) as amended by Finance Act, 2002. The Delhi High Court after hearing all the parties allowed the writ petitions. The Delhi High Court

Bihar Institute of Mining and Mine Surveying Vs. Commissioner of Incom ...

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15)

12A of the said Act lays down registration of trusts. Section 2(15), before its amendment made by the Finance Act, 1983, which came into effect on April 1, 1984, reads thus : ''Charitable purpose' includes relief of the … running the said institution, the same would come within the purview of Section 12A of the Income-tax Act. 10. Mr. Debi Prasad, learned S. C. C. G., on the other hand, submitted that the word 'education' must