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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 … government servants from the exemption under Section 10(26) was bad and unconstitutional. 26. While it is true that a taxation law cannot claim immunity from

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)

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 … etc., to its customers clearly falls within the description ' entertainment expenditure'.' 26. In the Allahabad High Court, the identical view has first found acceptance … 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.

M.A. Sreenivasan Vs. Commissioner of Wealth-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 3, 5 and 5(1)

Reported in : (1986)51CTR(Kar)115; [1986]162ITR106(KAR); [1986]162ITR106(Karn); [1986]24TAXMAN543(Kar)

5(1)(ivb) of the Act placed on the statute book from April 1, 1970, by section 26 of the Finance Act, 1970, which was in operation for the assessment years in question. In this view also, the claim of the

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 … defendant claims and his agent." It replaces (with a minor amendment to section 32(1)(b)) provisions first enacted in section 26 of the Limitation Act 1939, in which section 26(c) was in the same terms as section 32(1)(c). The

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

distinct from the customs duty and this would be clearly seen if we look into the proviso to Section 26 (1) of the Finance Act, 1965 and subsequently incorporated in Section 57(1) of the 1964 Act and Section … 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

Gurcharan Singh 'Kaka' and Anr. Vs. the State of Punjab through the Fi ...

Court : Punjab and Haryana

Subject : Trusts and SocietiesConstitution

Acts : Constitution of India - Article 226; Punjab State Co-operative Financing Institutions Service (Common Cadre) Rules, 1970-71 - Rule 1.4

Reported in : (1998)119PLR739

Hoshiarpur Central Cooperative Bank and the newly added Respondent No. 8 on behalf of the Federation through its Finance Secretary, Mr. Inderjit Singh. Broadly, speaking all the allegations made in the petition have been controverted. Details regarding … or his nominee. In addition to them, the Government had nominated respondent No. 4 as a Director Under Section 26 of the Act. On May 5, 1997, the Board of Directors was removed and an Administrator was appointed. … accordance with the Punjab State Co-operative Financing Institutions Service (Common Cadre) Rules, 1970-71 and fulfils the requirement of being an Additional Registrar, Co-operative Societies, Punjab'.

K.S. Digvijaysinhji Vs. Commissioner of Wealth-tax, Rajkot

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5, 5(1), 5(1A), 25(2) and 27(1)

Reported in : [1983]141ITR313(Guj)

included exceeds the limit shall be raised by the said amount.' 6. Sub-section (1A) was inserted by the Finance Act, 1970, with effect from April 1, 1971. Along with this sub-s. (1A), cls. (xxii) and (xxv), with which we

M/s. Tata Engineering and Locomotive Co. Ltd. Vs. State of Maharashtra

Court : Mumbai

Subject : Sales Tax

Act, 1940 felt it necessary to apply the definition of a patent as defined in the Indian Patents Act, 1970. In CIT v. Bagyalakshmi and Co. 1965) 55 ITR 660 (SC), the Apex Court dealt with the power … For all these reasons, he submits that the questions be answered accordingly. 26. Mr. V. A. Sonpal appearing on behalf of the Revenue, on the … was legally justified in holding that the amount of Rs.8,34,781/- as per hire purchase agreement dated 7.2.1996 hire financed in favour of Shri. Ajit Singh Bhimrao was liable to tax under Section 8 of the B.S.T. Act,

Birla Vidhya Vihar Trust Vs. Commissioner of Income-tax, Central I

Court : Kolkata

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Section 10(22); ;Income Tax Act, 1961 - Section 10(1) and 10(22)

Reported in : (1981)24CTR(Cal)307,[1982]136ITR445(Cal)

year of any person' with the purpose of the introduction of Sub-section (22A) in Section 10 by the Finance Act, 1970, as explained. In this case the Tribunal had emphasised that the trust, which is the assessee, had its … purpose for which the assessee has come into existence is education at the levels of college and school.' 26. On another limb of the section, it may be relevant to refer to the observations of the court

Jay Engineering Works Ltd. Vs. Government of India, Ministry of Financ ...

Court : Andhra Pradesh

Subject : Excise

Acts : Finance Act, 1969; Finance Act, 1951 - Sections 6(2) and 7(2); Central Excises Act, 1944 - Sections 37; Indian Tariff Act, 1934 - Sections 2(A) and 32; Central Excise Rules, 1944 - Rules 10, 10A, 56, 56A, 56A(2) and 56A(3)

Reported in : 1979(4)ELT307(AP)

to as 'the Act'). Stators and rotors also were mentioned under the same Entry 33 until 1-3-1969. The Finance Act, 1969, however took them out of Entry 33 and placed them under Entry 30. It may be noticed … the appellant continued to avail of the said facility and the deductions even after 1-3-1969 and until June 1970 when the said error was discovered and, thereafter, the said facility was discontinued. The Assistant Collector of Central … arisen because of the said change in law.3. The Rules framed under Section 37 of the Act provide for, inter alia, levy, refund and exemption … discontinued. The Assistant Collector of Central Excise then issued a notice dated 26-10-1971, calling upon the petitioner to show cause as to why the total