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M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax
Supreme Court of India
Apr-22-1997
Direct Taxation
Finance Act, 1971 - Sections 2 and 104; Central Sales Tax Act; Central Sales Tax Registration and Turnover Rules, 1957 - Rule 13
AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907
There shall be no order as to costs. Direct Taxation - taxability - Sections 2 and 104 of Finance Act, 1971 - whether appellant is 'industrial company' within definition given in respective Finance Acts and whether it can be … the assessment year 1977-78. Regarding the assessment year 1974-75, we are concerned with the Finance Act of 1974, Section 2(8)(c); for the assessment year 1976-77 Finance Act, 1976, Section 2(9)(c); and for the assessment year 1977-78 Finance
Tag this Judgment! AI Brief & AskShree Mulchand Co. Ltd. Vs. Commissioner or Income-tax
Mumbai
Oct-31-1985
Direct Taxation
Finance Act, 1971 - Sections 2(6)
(1986)51CTR(Bom)195; [1986]162ITR764(Bom)
Commissioner to pay the costs of the reference. Direct Taxation - manufacture - Section 2 (6) (c) of Finance Act, 1971 - whether activities of assessee in sorting out, washing, drying and blending wool can be said to be
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Bhavnagar Bone and Fertiliser Co. Ltd.
Gujarat
Mar-22-1986
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 28 and 260(1); Finance Act, 1971 - Sections 2(6)
(1987)59CTR(Guj)116; [1987]166ITR316(Guj)
28 (iv), 256 (1) and 260 (1) of Income Tax Act, 1961 and Section 2 (6) (C) of Finance Act, 1971 - whether Tribunal right in holding that assessee was 'industrial company' within meaning of Section 2 (6) (C)
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Minocha Bros. Pvt. Ltd. Vs. Commissioner of Income Tax
Supreme Court of India
Sep-08-1993
Other Taxes
Finance Act, 1971 - Sections 2(6); Finance (Amendment) Act, 1972
(1994)116CTR(SC)476; [1993]204ITR628(SC); 1994Supp(2)SCC694
appeals are, accordingly, dismissed. No costs. Other Taxes - lower rate of tax - Section 2 (6) of Finance Act, 1971 and Finance (Amendment) Act, 1972 - assessee engaged in construction of buildings manufactured window, doors and shutters and
Tag this Judgment! AI Brief & AskChillies Export House Ltd. Vs. Commissioner of Income-tax
Chennai
Nov-06-1997
Direct Taxation
Finance Act, 1971 - Sections 2(6); Income Tax Act, 1961 - Sections 256(2)
(1997)140CTR(Mad)9; [2000]241ITR162(Mad)
in holding that the petitioner was not an industrial company within the meaning of s. 2(6)(c) of the Finance Act, 1971, and it was not entitled to concessional rate of tax 2. This tax case reference relates to the … to remit the matter to the AO having jurisdiction over the case. Direct Taxation - concessional rate - Section 2 (6) of Finance Act, 1971 and Section 256 (2) of Income Tax Act, 1961 - whether Tribunal right
Tag this Judgment! AI Brief & AskEmjak Industries Limited Vs. Commercial Tax Officer and ors.
Andhra Pradesh
Nov-15-1994
Sales Tax
Andhra Pradesh General Sales Tax Act, 1957 - Sections 5-B; Andhra Pradesh General Sales Tax Rules, 1957 - Rules 3 and 30-A
1994(3)ALT565; [1995]97STC173(AP)
consideration was whether the assessee therein was an 'industrial company' within the meaning of section 2(6)(c) of the Finance Act, 1971. The assessee, an exporter of chillies, purchased chillies, sorted them, graded them, clipped and stemmed them and subjected
Tag this Judgment! AI Brief & AskPetrosil Oil Company Ltd. Vs. Commissioner of Income-tax
Mumbai
Sep-22-1993
Direct Taxation
Income Tax Act, 1961 - Sections 2(17), 2(18), 2(18)(B), 18(5), 43(5), 66(1), 81, 104, 108, 139, 194, 246 and 259
[1999]236ITR220(Bom)
before us that we must read section 108 of the Act independently of section 2(6) (a) of the Finance Act, 1971, and Paragraph F of the First Schedule and interpret clause (a) of section 108 itself to mean 'any
Tag this Judgment! AI Brief & AskJ.K. Synthetics Ltd. Vs. O.S. Bajpai, Income-tax Officer, Central and ...
Allahabad
Jul-17-1975
Direct Taxation
Income Tax Act, 1961 - Sections 3(3), 3(4), 35(3), 41, 41(1) and 154; Constitution of India - Article 226
[1976]105ITR864(All)
as a result of a change in the rate of tax. Rate of tax is prescribed by the Finance Act of every year. A previous year normally consists of a period of 12 months and the income of … the company wanted to adopt the calendar year as its previous year. The company accordingly on 14th June, 1971, applied to the Income-tax Officer for permission to change the previous year. The following reasons were stated for … becomes first assessable as provided by Clause (iii) of Sub-section (1) of Section 153. Thus, the last date of limitation for completing the assessment was … R.L. Gulati, J.1. This is a petition under Article 226 of the Constitution challenging an assessment order under the Income-tax Act, 1961,2.
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Delhi-i Vs. Minocha Brothers P. Ltd.
Delhi
Aug-09-1985
Direct Taxation
Finance Act, 1971 - Sections 2(6); Finance Act, 1972 - Sections 2(6); Income Tax Act, 1961 - Sections 84 and 256(1); Wealth Tax Act, 1957 - Sections 45
(1986)52CTR(Del)346; [1986]160ITR134(Delhi)
was only ancillary to the construction activity of the assessed and, hence, the concessional rate specified in the Finance Act, 1964, was not applicable in relation to super-tax. 8. In CIT v. M. R. Gopal : [1965]58ITR598(Mad) , … 256(1) of the Income-tax Act, 1961, to this court raising identical questions of law for the assessment years 1971-72 and 1972-73. The assessed is a private limited company engaged in the business of construction of buildings. The … J.1. By a common statement of case, reference has been made under section 256(1) of the Income-tax Act, 1961, to this court raising identical questions … By a common statement of case, reference has been made under section 256(1) of the Income-tax Act, 1961, to this court raising identical questions of
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Rajmata Smt. Geeta Kumari
Rajasthan
Oct-01-1985
Direct Taxation
Finance Act, 1971 - Sections 256(2); Wealth Tax Act, 1957 - Sections 18(1)
[1987]163ITR570(Raj)
was formed that the wealth was below the taxable limit. It was also contended that only after the Finance Act, 1971, came into force was personal jewellery made taxable. The petitioner was not conscious of the fact that the … Mehta, J.1. This D.B. wealth-tax reference application under Section 27(3) of the Wealth-tax Act in respect of the assessment year 1970-71 against the order of the Income-tax … Mehta, J.1. This D.B. wealth-tax reference application under Section 27(3) of the Wealth-tax Act in respect of the assessment year 1970-71 against
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