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income Tax Officer, Shillong and ors. Vs. R. TakIn Roy Rymbai and ors.
Supreme Court of India
Feb-17-1976
Direct Taxation
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
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 … relating to such exemptions were further amended and recast by Section 3 of the Finance Act 1958 as follows:Section 4(3) XXI. Any income of a member of a Scheduled Tribes defined in Clause (25) of Article 366 of
Tag this Judgment! AI Brief & AskBritannia Industries Ltd. Vs. Commissioner of Income Tax, West Bengal, ...
Supreme Court of India
Oct-05-2005
Direct Taxation
Income Tax Act, 1961 - Sections 28, 30 to 36, 37, 37(1), 37(3), 37(4), 37(5) and 80B; Finance Act, 1964 - Sections 37(3); Finance Act, 1970; Finance Act, 1997; Finance Act, 1983 - Sections 37
AIR2005SC4333; (2005)198CTR(SC)313; [2005]278ITR546(SC); JT2005(12)SC98; 2005(8)SCALE148; (2006)1SCC646
omitted by the Finance Act 1997 with effect from 1st April, 1998.Similarly Sub-section (4) was inserted by the Finance Act 1970 with effect from 1st April, 1970 and was, thereafter, omitted by the Finance Act 1997 with effect from
Tag this Judgment! AI Brief & AskB. Sankappa Rai and ors. Vs. Central Registrar of Co-operative Societi ...
Karnataka
Jul-05-2004
CivilElection
Multi State Co-operative Socities Act, 2002 - Sections 16, 28 and 84(2); Constitution of India - Articles 226 and 227
ILR2004KAR4298; 2004(7)KarLJ330
: [1970]75ITR174(SC) , wherein it has after interpretation of Section 2(44)(ii) ( as substituted by Section 4 of Finance Act, 1963) has clearly held that by issuing the notification in exercise of the powers conferred under the said
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
DBH International Ltd., a Company Incorporated under the Companies Act ...
Mumbai
Mar-09-2005
Labour and Industrial
Finance Act, 1991; Industrial Disputes Act, 1947 - Sections 2, 10, 10(1), 10(4), 11A, 12(4) and 25F; Payment of Gratuity Act, 1990 - Sections 4(2); Payment of Gratuity Act, 1970 - Sections 4 and 4(2); Constitution of India - Article 136
2005(4)BomCR732; [2005(106)FLR375]; (2005)IIILLJ434Bom
to the Management, in 1991 due to national foreign exchange crisis, severe import restrictions were introduced in the Finance Act, 1991 with the result their business declined even further. By August, 1991 gross revenue earned by the Management … principle evolved by the Apex Court while interpreting the provisions of Section 4(2) in the Payment of Gratuity Act, 1970 (for short, 'Gratuity Act') in Jeewanlal Limited v. The Appellate Authority, (1984) 65 FJR 204 Overlooking the material
Tag this Judgment! AI Brief & AskIndia Leather Corporation (P.) Ltd. Vs. Commissioner of Income-tax
Chennai
Feb-03-1989
Direct Taxation
Finance Act, 1970 - Sections 2(6); Income Tax Act, 1961 - Sections 80E, 147 and 256(1)
(1989)77CTR(Mad)18; [1989]179ITR170(Mad)
the assessee-company was not an industrial company within the meaning of clause 2(6)(c) of Chapter II of the Finance Act, 1970 ?' 2. The assessee is a private limited company and the assessment year we are concerned with is … Ratnam, J.1. At the instance of the assessee under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the following question has been referred … loans advanced by the assessee to the tannery, a sum of Rs. 45,371 should be attributed as relating to the tannery unit in the place
Tag this Judgment! AI Brief & AskThe State of Punjab Vs. Union of India
Punjab and Haryana
Sep-28-1970
Constitution
Constitution of India - Articles 131, 226, 246 and 248; Wealth-tax Act, 1957 - Sections 2; Finance Act, 1969
[1971]80ITR248(P& H)
other by a private person (C. W. 2673 of 1970), challenging the validity of Section 24 of the Finance Act, 1969, so far as the same amended relevant provision of Wealth Tax Act, 1957, and included the capital … land and growing crops, grass or standing trees on such land; (ii) ............'. Charging Section is section 3. Section 4 enumerates certain items of assets which are to be included in the 'net wealth'. Section 5 provides certain
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Pulikkal Medical Foundation Pvt. Ltd.
Kerala
Aug-05-1993
Direct Taxation
Income Tax Act, 1961 - Sections 10(22) and 10(22A); Taxation Laws (Amendment) Act, 1970
[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 … a hospital at Cochin known as 'Medical Trust Hospital'. The company became a deemed public company under Section 43A(1A) with effect from January 1, 1986. The word 'private' in the name of the company was cancelled from
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Upper Ganges Sugar Mills Ltd.
Kolkata
Feb-11-1993
Direct Taxation
Income Tax Act, 1961 - Section 37, 37(4) and 80G; ;Finance Act, 1970
(1993)114CTR(Cal)375,[1994]206ITR215(Cal)
1977-78. The Revenue's case as urged before us is that Sub-section (4) of Section 37 inserted by the Finance Act, 1970, with effect from April 1, 1970, has imposed a blanket prohibition against the allowance of any expenditure incurred
Tag this Judgment! AI Brief & AskUnion of India (Uoi) and anr. Vs. Azadi Bachao Andolan and anr.
Supreme Court of India
May-31-2002
Direct Taxation
Income Tax Act, 1961 - Sections 4, 5, 6, 7, 10(1), 44, 51, 73, 90, 115A, 116, 119, 119(1), 119(2), 245O, 245S and 245R; Companies (Profits) Surtax Act, 1964; Evidence Act; Income Tax Act, 1922 - Sections 49A; Finance Act, 1972; Finance Act, 1991 - 90(1) and 90(2); Constitution of India - Articles 1, 2(2), 3, 4, 4.1, 4(3), 10, 11, 12, 13, 13(4), 14, 15, 16, 17, 18, 18(2), 20, 21, 22, 25, 28, 31B, 73 and 265; Central Excise Act, 1944 - Sections 5A; Central Sales Tax Act, 1956 - Sections 8(5); Customs Act - Sections 25; Economic Crime and Anti Money Laundering Act, 2000; Companies Act, 1984; Stock Exchange Act, 1988; Income Tax Law; Income and Corporation Taxes Act, 1970 - Sections 460; Wealth Tax Act - Sections 21(2)
(2004)1CompLJ50(SC); (2003)184CTR(SC)450; [2003]263ITR707(SC); JT2003(Suppl2)SC205; 2003(8)SCALE287; (2004)10SCC1
1961 was introduced, Section 90 contained therein initially was a reproduction of Section 49A of 1922 Act. The Finance Act, 1972 (Act 16 of 1972) modified Section 90 and brought it into force with effect from 1.4.1972. The … the absence of any specific tax avoidance provision such as Section 460 of the Income and Corporation Taxes Act, 1970. In Ramsay and in Burmah the result of application of the principle was to demonstrate that the true
Tag this Judgment! AI Brief & AskKesoram Industries and Cotton Mills Ltd. Vs. Commissioner of Income-ta ...
Kolkata
Jun-28-1989
Direct Taxation
Income Tax Act, 1961 - Sections 28, 37(4), 45, 80J, 80K and 80M; ;Finance Act, 1970
[1991]191ITR518(Cal)
place an effective check on lavish expenditure on maintenance of guest houses, Section 37(4) was inserted by the Finance Act, 1970, for disallowance altogether of expenditure incurred after February 28, 1970, on the maintenance of guest houses other than
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
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