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Commissioner of Income-tax Vs. New India Industries Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 6, 9, 10, 12, 14, 17, 17(1), 17(3), 22, 28, 30, 31, 32, 32(1), 33, 34, 35, 36, 36(1), 37, 37(1), 38, 38(2), 39, 40, 41(1) and 80J

Reported in : (1992)106CTR(Guj)374; [1993]201ITR208(Guj)

two statutory provisions. Section 40(c)(iii) being relevant for the assessment year 1968-69 which was originally introduced by the finance Act, 1963, is as under : '40. Amounts not deductible. - Notwithstanding anything to the contrary in sections 30 … not deductible. - Notwithstanding anything to the contrary in sections 30 to 39, the following amounts shall not be deducted in computing the income chargeable … public limited company manufacturing yard, heads, reeds, cameras and photographic paper The relevant assessment years are 1968-69, 1969-70, 1970-71 and 1971-72. (ii) For assessment year 1968-69, the Income-tax Officer applied the provisions of section 40(c)(iii) of the

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

for repayment is available. The leading examples are to be found in section 33 of the Taxes Management Act 1970 as to income tax and capital gains tax and the Finance Act 1998, Schedule 18, para 51 as … 2003, this provision no longer applies to mistakes of law in tax cases: see section 320 of the Finance Act 2004.) DMG says that it did not discover its mistake until the ECJ gave judgment (after the commencement … which justice or policy does not require them to refund the money. 39. This then is the background against which the argument for the Revenue

Boake Allen Limited and Others (Appellants) Vs. Her Majesty's Revenue ...

Court : House of Lords

Subject : Land Acquisition

the 1988 Act, namely section 347(1) of the Income Tax Act 1952, sections 39(1) and 64(1) of the Finance Act 1965, section 497(1) of the Income and Corporation Taxes Act 1970, and section 100(1) of the Finance Act

Micolube India Limited Vs. Rakesh Kumar Trading as Saurabh Industries ...

Court : Delhi

Subject : Intellectual Property

384/2008 Page No.27 o”42. In Reserve Bank of India Vs. Peerless General Finance reported as (1987) 1 SCC 424.Honble Justice Reddy again proceeded to take … same meaning as assigned to it in clause (i) of sub-section (I) of section 2 of the Patents Act, 1970 Section 2 (h) defines Patent Office means the patent office referred to in section 74 of the Patents Act, … of a design for references to patentee, and of references to the design for references to the invention. Section 39 defines that Printed or written copies or extracts, purporting to be certified by Controller and sealed with the

Heminder Kumari Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1996)57ITD409(Delhi)

refers only to the territorial jurisdiction. In this connection he invited our attention to the speech of the Finance Minister given at the time of introducing the Finance Bill, 1970 [75 ITR (Statutes) 22-23] wherein it was … to the decision in the case of Charandas Haridas v. CIT [1960] 39 ITR 202 (SC) for the proposition that in the case of an … the same does not fall within the definition of "capital assets" given in section 2(14)(iii)(a) of the Income-tax Act, 1961.2. The case was heard on 20-12-1994, 19-1-1995 and 4-4-1995 and lengthy submissions were made by the learned

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … (ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is shall

Buckley Vs. Valeo

Court : US Supreme Court

Subject : MRTP

expression, restrictions that the First Amendment cannot tolerate. Pp. 424 U. S. 39 -59. 3. The Act's disclosure and recordkeeping provisions are constitutional. Pp. 424 … their claims and affirm. A. Summary of Subtitle H Section 9006 establishes a Presidential Election Campaign Fund (Fund), financed from general revenues in the aggregate amount designated by individual taxpayers, under § 6096, who on their income … FROM THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT Syllabus The Federal Election Campaign Act of 1971 (Act), as amended in 1974, (a) limits political contributions to candidates for federal elective office by

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 … No._____/2022 @ SLP(C) No.15547/2013; C.A. No.______/2022 @ SLP(C) No.15040/2019; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 39525/2017; C.A. No._____/2022 @ SLP(C) No.14574/2019; C.A. No._____/2022 @ SLP (C) No._____/2022 @ Diary No(s). 16597/2020; C.A. No._____/2022 @

income-tax Officer Vs. Shri Krishna Bhandar Trust

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1989)29ITD15(Kol.)

the provisions of Section 164 as it stood before the amendment introduced with effect from 1-4-1970 by the Finance Act, 1970. Section 164 which was considered. by the Gujarat High Court was as follows : 164. Where any income in … 'association of persons' their Lordships made the following observations : In Commissioner of Income-tax v. Indira Ballcrishna [I960] 39 ITR 546, this court accepted the observations of Sir Harold Derbyshire CJ. in In re B.N. Elias that

Commissioner of Income-tax Vs. Rattan Trust

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 13 and 13(1); Wealth Tax Act, 1957 - Sections 21A

Reported in : (1980)16CTR(P& H)38; [1980]123ITR562(P& H)

be applicable. Proviso to Section 13(1)(b) of the Act, before it was amended by Section 6 of the Finance Act, 1970, was as follows :'13. Nothing contained in Section 11 shall operate so as to exclude from the total … 1977 and Reference No. 18 of 1978:'1. Whether, in view of Clause 41 of the trust deed, Clause 39 of the trust deed can be legally amended. If so whether such amendment would give rise' to a