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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.

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” … STATION, BMRCL, BAIYAPPANAHALLI, BENGALURU-560038.3. SAGAR S S/O SRI SEKAR K, AGED ABOUT 26 YEARS, WORKING AS MAINTAINER -4- PEENYA DEPOT, BMRCL PEENYA, BENGALURU-560058. (PETITIONER NO.3

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” … STATION, BMRCL, BAIYAPPANAHALLI, BENGALURU-560038.3. SAGAR S S/O SRI SEKAR K, AGED ABOUT 26 YEARS, WORKING AS MAINTAINER -4- PEENYA DEPOT, BMRCL PEENYA, BENGALURU-560058. (PETITIONER NO.3

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” … STATION, BMRCL, BAIYAPPANAHALLI, BENGALURU-560038.3. SAGAR S S/O SRI SEKAR K, AGED ABOUT 26 YEARS, WORKING AS MAINTAINER -4- PEENYA DEPOT, BMRCL PEENYA, BENGALURU-560058. (PETITIONER NO.3

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” … STATION, BMRCL, BAIYAPPANAHALLI, BENGALURU-560038.3. SAGAR S S/O SRI SEKAR K, AGED ABOUT 26 YEARS, WORKING AS MAINTAINER -4- PEENYA DEPOT, BMRCL PEENYA, BENGALURU-560058. (PETITIONER NO.3

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” … STATION, BMRCL, BAIYAPPANAHALLI, BENGALURU-560038.3. SAGAR S S/O SRI SEKAR K, AGED ABOUT 26 YEARS, WORKING AS MAINTAINER -4- PEENYA DEPOT, BMRCL PEENYA, BENGALURU-560058. (PETITIONER NO.3

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” … STATION, BMRCL, BAIYAPPANAHALLI, BENGALURU-560038.3. SAGAR S S/O SRI SEKAR K, AGED ABOUT 26 YEARS, WORKING AS MAINTAINER -4- PEENYA DEPOT, BMRCL PEENYA, BENGALURU-560058. (PETITIONER NO.3

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