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Miller (Appellant) Vs. Mcfarlane (Respondent)

Court : House of Lords

Subject : Land Acquisition

for life even if the marital consortium came to an end (indeed, before the Matrimonial Proceedings and Property Act 1970 came into force, a rich man whose divorced wife married a poorer one might still have to support … own property while the marriage lasts. But in real life most couples' finances become ever-more inter-linked and inter-dependent. Most couples now choose to share the … or strands, are readily discernible. The first is financial needs. This is one of the matters listed in section 25(2), in paragraph (b): 'the financial needs, obligations and responsibilities which each of the parties to the marriage has

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the … will suffice to state the facts in Writ Petition No. 1961 of 1970. The petitioner in connection with its business of manufacture of Aluminium Conductor … duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the powers under Section 25 of the Customs Act as Customs duty. The respondent denied that the provisions of Section 27 of the

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 … Union Subjects), Order 1974 amended this provision further with effect from January 25, 1972 so that it now reads as follows:(26) in the case of

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act, 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was … tried to counter-tax avoidance by some general prescription. The most extensive of these is, Income and Corporation Taxes Act, 1970, Sections 460 et seq. We were referred also to well-known sections in Australia and New Zealand (Australia, Income-tax … dealt with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act, 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C.J. in Feder Commissioner of

Commissioner of Income-tax Vs. Khem Chand Bahadur Chand

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37(1), 37(2), 37(2A) and 37(2B)

Reported in : [1981]131ITR336(P& H)

Bill, the Finance Minister meaningfully observed as follows (see [1970] 75 ITR 25) :'Those who enjoy the hospitality of their business friends should now no … designedly on the indiscriminate allowance of such entertainment expenditure. The first of such restrictions was introduced by the Finance Act of 1961 (vide Section 6 of the Finance Act, 1961, with effect from April 1, 1962) in the … scattered in the States of Punjab, Haryana and the Union territory of Delhi. For the relevant assessment year 1970-71, the ITO computed the total income of the assessee at Rs. 61,173 against the returned income of Rs.

Seth Keshrichand Khaitan Education and Welfare Trust Vs. Commissioner ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 164(1)

Reported in : (1981)24CTR(Cal)298,[1982]138ITR351(Cal)

the rate applicable to an association of persons. However, from the assessment year 1971-72, in view of the Finance Act, 1970, which came into effect from 1st of April, 1971, the scheme was changed and it provided that the … assessment year 1971-72. The question with which we are concerned in this reference is, whether the proviso to Section 164(1) of the I.T. Act, 1961, which was introduced by the Finance Act of 1970, with effect from … shall so apply the income. ' 3. The Trust deed contains Clause 25 which provides as follows :' Upon the attainment of majority of the

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

was always a part of the Ministry of Finance since its inception except for a brief period between 1970 and 1977. 22. He adverted to Sections 3, 4, 5 and 6 of the Act, 1962 respectively along … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements, … approved. Mangali Impex Ltd. v. Union of India (2016) SCC Online Del 2597 - disapproved. Commissioner of Customs v. Sayed Ali and Another [2011] 2

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 … persons requiring medical attention was entitled to the benefit of that clause. The assessee therein was registered under Section 25 of the Companies Act. The contention urged by the Revenue was that the assessee was doing business in

Commissioner of Income-tax Vs. A.T. Balakrishnan (Decd.) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64, 64(2), 171 and 171(1); Wealth-tax Act, 1957 - Sections 20 and 20A; Finance (No. 2) Act, 1980

Reported in : [1999]238ITR801(Mad)

(ii) 301, T. H. Road of Bose and Sivaprakash.' 5. On July 25, 1970, an instrument of declaration was executed by A. T. Balakrishnan declaring … partition under the Wealth-tax Act came into force by Section 20A of the Wealth-tax Act introduced by the Finance (No. 2) Act, 1980, with effect from April 1, 1980, there must be an order recognising the partial … another portion of the same property allotted to the assessee himself under the partial partition dated July 27, 1970, could not be considered as his individual income ? 2. Whether, on the facts and in the circumstances

Commissioner of Income-tax Vs. Harlal Mannulal

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1); Finance Act, 1964

Reported in : [1989]178ITR284(MP)

consider the import of the amendment made in Section 271 with effect from April 1, 1964, by the Finance Act, 1964, and, consequently, the conclusion reached by the Tribunal was not correct. According to learned counsel for the … came into force with effect from April 1, 1964, while the alleged fictitious entry was made on February 25, 1964 ?' In regard to this question, it has been pointed out that it was conceded that the