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Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Once again, the provisions of Section 18 of the Wealth-tax Act. were amended by Section 24 of the Finance Act, 1969, and Clauses (i) and (ii) of the Wealth-tax (Amendment) Act, 1964, were substituted by the following Clauses … 1968-69 notwithstanding the fact that the Wealth-tax Officer granted time for filing the wealth-tax returns till March 20, 1970, pursuant to the application made by the assessee for such extension on March 10, 1970?' 4. It would

Aphali Pharmaceuticals Ltd. Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Companies Act; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2, 3 and 19(2); Medicinal and Toilet Preparations (Excise Duties) (Amendment) Act, 1961; Drugs Act, 1940 - Sections 3; Finance Act (No. 2), 1962 - Sections 18; Seventh Schedule to the Government of India Act, 1935; Drugs (Amendment) Act, 1955; Drugs and Cosmetics (Amendment) Act, 1964 - Sections 33A; Drugs Control Act, 1950; Patent Act, 1970; Trade and Merchandise Marks Act, 1958 - Sections 81; Drugs (Amendment) Act, 1961; Finance Act, 1964; Drugs Rules; Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 - Rule 8, 64, 65 and 66; Drugs Control Ordinance, 1949; Indian Patents and Designs Act, 1911

Reported in : AIR1989SC2227

item 3(i) of the Schedule as amended by the Amendment Act of 1961.5. By Section 18 of the Finance Act, 1962, the Act was further amended by substitution of an Explanation No. 1 to the Schedule of the … force. 'Patent' means a patent granted under the Indian Patents and Designs Act, 1911, and now the Patent Act, 1970. A patent medicine will, therefore, mean medicine in respect of which a patent is in force. 'Proprietary' means

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … FA 2004 and 107 FA 2007 (issues 20 and 21); and that section 33(2A) of the Taxes Management Act 1970 ("TMA") (issue 23), which excludes relief under that section where Case V corporation tax has been paid under … the system of advance corporation tax ("ACT") and to the taxation of dividend income from non-resident sources under section 18 (Schedule D, Case V) of the Income and Corporation Taxes Act 1988 ("the ICTA") ("the DV provisions"). The

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

for repayment is available. The leading examples are to be found in section 33 of the Taxes Management Act 1970 as to income tax and capital gains tax and the Finance Act 1998, Schedule 18, para 51 as … 2003, this provision no longer applies to mistakes of law in tax cases: see section 320 of the Finance Act 2004.) DMG says that it did not discover its mistake until the ECJ gave judgment (after the commencement

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

1965. Thereafter, penalty was levied under Section 18(1)(a)(i) of the Act as amended by Section 24 of the Finance Act of 1969 (hereinafter called the '1969 Amendment').5. The assessee appealed to the AAC of Wealth-tax. The AAC held … 16(4) of the Act. They were also not complied with. In the circumstances, he completed on October 31, 1970, the assessments for all the aforesaid assessment years under Section 16(5) of the Act. He made the.assessments as

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court : Guwahati

Subject : Direct Taxation

1965. Thereafter, penalty was levied under section 18(1)(a)(i) of the Act as amended by section 24 of the Finance Act of 1969 (hereinafter called the "1969 Amendment").The assessee appealed to the AAC of the Wealth-tax. The AAC held … 16(4) of the Act. They were also not complied with. In the circumstances, he completed on October 31, 1970, the assessments for all aforesaid assessment years under section 16(5) of the Act. He made the assessment as

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

1965. Thereafter, penalty was levied under Section 18(1)(a)(i) of the Act as amended by Section 24 of the Finance Act of 1969 (hereinafter called the '1969 Amendment').5. The assessee appealed to the AAC of Wealth-tax. The AAC held … 16(4) of the Act. They were also not complied with. In the circumstances, he completed on October 31, 1970, the assessments for all the aforesaid assessment years under Section 16(5) of the Act. He made the.assessments as

The State of Punjab Vs. Union of India

Court : Punjab and Haryana

Subject : Constitution

Acts : Constitution of India - Articles 131, 226, 246 and 248; Wealth-tax Act, 1957 - Sections 2; Finance Act, 1969

Reported in : [1971]80ITR248(P& H)

other by a private person (C. W. 2673 of 1970), challenging the validity of Section 24 of the Finance Act, 1969, so far as the same amended relevant provision of Wealth Tax Act, 1957, and included the capital … Act. This return is to be filed 'before the thirtieth day of June of the corresponding assessment year'. Section 18 provides for the penalty for failure to furnish the return without any reasonable cause and for furnishing an

R.R. Delavai Vs. the Indian Overseas Bank and Others

Court : Chennai

Subject : ConstitutionBanking

Acts : Constitution of India - Articles 12, 72, 151, 174, 226, 355 and 356; Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 - Sections 3 to 9, 10 to 20, 11, 12, 13 , 14, 16, 17, 18, 19, 20 and 20; Evidence Act, 1872 - Sections 114; Banking Regulation Act, 1949 - Sections 34A, 35A, 45D, 45T and 46A; Consumer Protection Act, 1986; Republic of Singapore and the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1979; Consumer Protection Act; Companies Act, 1956; Banking Companies (Acquisition and Transfer of Undertaking) Act, 1970 - Sections 9 and 42; Income-tax Act, 1961; Industrial Disputes Act, 1947 - Sections 11

Reported in : AIR1991Mad61; [1994]81CompCas446(Mad)

is the Union of India represented by the Additional Secretary, Ministry of Finance. 2. In the affidavit filed in support of the petition, the petitioner … the Companies Act, 1956. By virtue of S. II of the Banking Companies (Acquisition and Transfer of Undertaking) Act, 1970 (Act 5 of 1970), every corresponding new bank shall to deemed to be an Indian company and a … of stores and stock kept in any office or department of the Union or of a State. 26. Section 18 of Act 56 of 1971 confers powers of inspection etc., in connection with the performance of his duties

Tarak Nath Paul Vs. Commissioner of Wealth-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Section 18

Reported in : (1983)32CTR(Cal)61,[1983]142ITR468(Cal)

as it stood prior to its amendment with effect from 1st April, 1969, by Section 24(2)(c) of the Finance Act, 1969. We must mention here that bythe amendment referred to therein, the WTO has power to impose penalty … & Co. for this purpose. The valuation report was received in September, 1970. Meanwhile, the assessee had filed an application for extension of time for … years under reference were filed after a long delay and for this default the WTO imposed penalties under Section 18(1)(a) of the W.T. Act, 1957. Being aggrieved by the of oresaid order of the WTO, the assessee went