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Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

Corporation Taxes Act 1988 as amended by the Finance Act 1995. 42. The very first of these enactments, section 20 of the Finance Act 1922, was aimed at revocable and short-term dispositions of income, and primarily (though not … this case only became of practical importance when separate taxation of husband and wife was introduced by the Finance Act 1989. That did not mean, however, that Parliament was necessarily willing to allow one spouse to reduce his … for the benefit of minor children, by then contained in section 437 of the Income and Corporation Taxes Act 1970. In September 1980 two brothers, Graham and Garry Wildin, who each had two minor children, started negotiations with

Jayant Verma . Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

was concerned with a challenge to the constitutional validity of Section 20 of the Kerala Debt Agriculturists Relief Act, 1970, which entitled debtors to recover properties sold to purchasers in execution of decrees. This Court, after referring to … national importance. Entry 12 of List II reads as under:-“12. Libraries, museums and other similar institutions controlled or financed by the State; ancient and historical monuments and records 86 other than those declared by or under law

Prayag Upnivesh Evam Awas Nirman Sahkari Samiti Ltd. Vs. Inspecting As ...

Court : Allahabad

Subject : Direct Taxation

Reported in : [1986]17ITD536(NULL)

defintion of transfer, the acquisition proceedings when though started well, could not be continued in view of the Finance Act, 1981. He also submitted that no opportunity was afforded to Shri Virendra Saran regarding the acquisition proceedings against … Act, 1976 had come on the statute book on 28-1-1976, the permission of the Governor of U.P. under section 20 of that Act was obtained for this transfer on 5-9-1980. Thereafter on 10-10-1980, the sale deed was executed

income-tax Officer Vs. Joseph and ors.

Court : Kerala

Subject : CompanyDirect Taxation

Acts : 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

Reported in : [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 … that the present appeals--Appeals Nos. 43 and 44/71 have been preferred.4. Criminal Appeals Nos. 210 and 211 of 1970 are appeals preferred by the same Income-tax Officer against the finding of the lower court that since Section … company had declared dividend amounting to Rs. 27,000 and odd on December 20, 1961, and distributed the same on February 1, 1962, after deducting Rs.

Hindusthan Motors Ltd. Vs. Monopolies and Restrictive Trade Practices ...

Court : Kolkata

Subject : MRTP

Acts : Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2, 12, 30(2) and 30(3); ;Constitution of India - Article 226

Reported in : AIR1973Cal450,77CWN711

contended that in order to attract Section 2(g)(iii) the control contemplated must be de jure control capital wise, finance wise or management wise; accordingly it was argued that the said Commission must limit itself in its inquiries … of the Committee of Directors of the company for the calendar years 1970 and 1971. 3. Reports of Sri B. M. Birla on his foreign … new undertaking which, when established, would become an inter-connected undertaking of an undertaking to which Clause (a) of Section 20 applies, except under, and in accordance with, the previous permission of the Central Government. (2) Any person or … A summons under Section 12 of the Monopolies and Restrictive Trade Practices Act, 1969 (Act 54 of 1969, hereinafter referred to as the said Act)

Vidarbha Irrigation Development Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102ITD1(Mum.)

10(20A) omitted by the Finance Act, 2002, w.e.f. 1-4-2003.Prior to its omission, clause (20A), as inserted by the Finance Act, 1970, w.r.e.f. 1-4-1962, reads as under : 10(20A) any income of an authority constituted in India by or under … Tapi River Valley. Assessee's counsel submitted, these activities results into development and improvement of villages, towns and cities.29. Section 20 of the VIDC Act empowers the assessee-Corporation, from time to time, to determine and levy water charges for

Herbertsons Ltd. Vs. Crag Martin Distillery Private Limited

Court : Mumbai Goa

Subject : Intellectual Property

submitted that under Section 20 of the Act of 2000, the provisions of Chapter XVII of the Patents Act, 1970, apply to the registered design, as they apply to patents. Thus, the plaintiff is entitled to bring an … theNegative 15. At the trial, the plaintiff examined Mr. A. Raghunathan (PW-1), who is its Executive Vice President, Finance and Accounts, while the defendant examined Mr. P.C. George Joseph (DW-1), who is one of its Director. Both

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

Court : UK Supreme Court

Subject : Land Acquisition

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 … 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

Y.D. Nanje Gowda Vs. Union of India and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957; Income Tax Act, 1961 - Sections 64; Finance Act, 1974 - Sections 14; Finance (Amendment) Act, 1976 - Sections 27; Constitution of India - Article 14

Reported in : ILR1985KAR955; [1985]152ITR618(KAR); [1985]152ITR618(Karn)

has challenged Item No. 2 of Part I of the First Schedule to the Act introduced by the Finance Act of 1974 (Central Act No. 20 of 1974), as amended by the Finance Act of 1976 (Central Act … and social security which this institution provides to its members. 3.26. We notice that the Taxation Law (Amendment) Act, 1970, and the Finance (No.2) Act, 1971, have plunged the leakage of tax through the device of throwing self-acquired … wealth on the corresponding valuation date of every individual, HUF and company. Section 3 of the Act which is the charging section provides for levy

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

of certain exemptions: Section 10 (20A) and Section 10 (23) 24. Section 10(20A) had been inserted by the Finance Act, 1970, w.e.f. 01.04.1962; it exempted certain classes of income earned by housing boards, etc., and before deletion read as … both movable and immovable, and to contract, and may by the said name sue and be sued.” 66 Section 20 of the GMB Act 39 minor ports in the State of Gujarat, and for all matters connected therewith.