Advanced Search Results

Commissioner of Income-tax Vs. Smt. Indramani Devi Singhania

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 24(1)

Reported in : (1991)95CTR(All)26; [1991]189ITR124(All)

of Section 24 of the Act. The assessment years concerned herein are 1969-70, 1970-71 and 1971-72. By the Finance Act, 1968, Clause (iii) of Sub-section (1) of Section 24 of the Act was deleted and certain words were

J. Raghottama Reddy, Vs. Income-tax Officer

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 2(14), 2(24), 45, 47, 54B and 139(2); Constitution of India - Article 14; Finance Act, 1970

Reported in : [1988]169ITR174(AP)

the assessment year 1970-71, 'agricultural land in India' was excluded from the definition of 'capital asset'. By the Finance Act, 1970, however, sub-clause (iii) in clause (14) was substituted. For the words 'agricultural land in India', the following sub-clause … the Bench disposed of the matter in the following words (at pages 247 and 248) : 'With effect from April 1, 1970, the definition of … account. Even otherwise, he is not an income-tax assessee. The Income-tax Officer, D-Ward, Nellore, issued a notice under section 139(2) of the Act, in response to which the petitioner filed a return declaring an income of Rs.

Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance Act, 1969, insofar as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative

In Re: Advance Ruling P. No. 10 of

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (1997)224ITR473AAR

No. 10 of 1996 Vs.Income Tax Act, 1961 - Sections 161, 161(1), 161(1A), 164, 164(4), 166 and 245Q; Finance Act, 1970; Double Taxation Avoidance Agreement - Articles 5, 10(2) and 13 CIT (Addl.) v. Surat Art Silk Cloth Manufacturers … for the year under consideration by applying the provisions of Section 16(3) of the Indian Income-tax Act, 1922. Section 24 of the said Act permitted a set off only against the profits and gains of any business carried

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

Bengaluru Metro Rail Corporation Ltd vs Assistant Labour Commissioner ...

Court : Karnataka

to Government Housing and Urban Development Department,7. Commissioner Bengaluru City Corporation,8. Managing Director, Karnataka Urban Infrastructure Development and Finance Corporation,9. Special Officer, Mass Rapid Transit System.(iii) The decision relating to the land acquisition,shifting of utilities and other … BMRCL would be a railway company as defined under the Act, 1947.(iii) Under the Contract Labour (Regulation andAbolition Act, 1970 (Act, 1970), the “appropriate Government” is defined in Section 2(a)(i). As per the said definition the “appropriate Government” … the Government of Karnataka. Thus, the State Government has pervasive control. - 24 -(xi) In Writ Petition No.16187/2009 in M/s Logwell Forge Ltd. vs Bengaluru

Bangalore Metro Rail Corporation Ltd vs Government of Karnataka

Court : Karnataka

to Government Housing and Urban Development Department,7. Commissioner Bengaluru City Corporation,8. Managing Director, Karnataka Urban Infrastructure Development and Finance Corporation,9. Special Officer, Mass Rapid Transit System.(iii) The decision relating to the land acquisition,shifting of utilities and other … BMRCL would be a railway company as defined under the Act, 1947.(iii) Under the Contract Labour (Regulation andAbolition Act, 1970 (Act, 1970), the “appropriate Government” is defined in Section 2(a)(i). As per the said definition the “appropriate Government” … the Government of Karnataka. Thus, the State Government has pervasive control. - 24 -(xi) In Writ Petition No.16187/2009 in M/s Logwell Forge Ltd. vs Bengaluru

Bangalore Metro Rail Corporation Ltd vs Bangalore Metro Rail Corporati ...

Court : Karnataka

to Government Housing and Urban Development Department,7. Commissioner Bengaluru City Corporation,8. Managing Director, Karnataka Urban Infrastructure Development and Finance Corporation,9. Special Officer, Mass Rapid Transit System.(iii) The decision relating to the land acquisition,shifting of utilities and other … BMRCL would be a railway company as defined under the Act, 1947.(iii) Under the Contract Labour (Regulation andAbolition Act, 1970 (Act, 1970), the “appropriate Government” is defined in Section 2(a)(i). As per the said definition the “appropriate Government” … the Government of Karnataka. Thus, the State Government has pervasive control. - 24 -(xi) In Writ Petition No.16187/2009 in M/s Logwell Forge Ltd. vs Bengaluru

M/S Bangalore Metro Rail vs Union of India

Court : Karnataka

to Government Housing and Urban Development Department,7. Commissioner Bengaluru City Corporation,8. Managing Director, Karnataka Urban Infrastructure Development and Finance Corporation,9. Special Officer, Mass Rapid Transit System.(iii) The decision relating to the land acquisition,shifting of utilities and other … BMRCL would be a railway company as defined under the Act, 1947.(iii) Under the Contract Labour (Regulation andAbolition Act, 1970 (Act, 1970), the “appropriate Government” is defined in Section 2(a)(i). As per the said definition the “appropriate Government” … the Government of Karnataka. Thus, the State Government has pervasive control. - 24 -(xi) In Writ Petition No.16187/2009 in M/s Logwell Forge Ltd. vs Bengaluru

M/S Bangalore Metro Rail Corporation Limited vs Assistant Labout Commi ...

Court : Karnataka

to Government Housing and Urban Development Department,7. Commissioner Bengaluru City Corporation,8. Managing Director, Karnataka Urban Infrastructure Development and Finance Corporation,9. Special Officer, Mass Rapid Transit System.(iii) The decision relating to the land acquisition,shifting of utilities and other … BMRCL would be a railway company as defined under the Act, 1947.(iii) Under the Contract Labour (Regulation andAbolition Act, 1970 (Act, 1970), the “appropriate Government” is defined in Section 2(a)(i). As per the said definition the “appropriate Government” … the Government of Karnataka. Thus, the State Government has pervasive control. - 24 -(xi) In Writ Petition No.16187/2009 in M/s Logwell Forge Ltd. vs Bengaluru