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United India Roller Flour Mills Ltd. Vs. Union of India
Chennai
Sep-16-1980
Excise
Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3; Finance Act, 1971
1981(8)ELT66(Mad)
the Finance Bill in the Parliament on 28-5-1971, a notification was issued by the Union of India under Section 3 of the Provisional Collection of Taxes Act (Central Act XVI of 1931) declaring that the proposal to levy … that the petitioners paid the excise duty due on maida manufactured between 29-5-1971 and 9-6-1971, but however the Finance Act which was passed on 10-8-1971 did not contain a provision for the levy of excise duty on maida
Tag this Judgment! AI Brief & Askincome 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)
region from payment of the tax. These provisions 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 … 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 … of the said paragraph 20 (as it stood immediately before the commencement of the North Eastern Areas (Reorganization) Act, 1971 (18 of 1971) 85 any income which accrues or arises to him(a) from any source in the (area,
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax Vs. M/S. Indo Oceanic Shipping Co. Ltd. ...
Mumbai
Nov-20-2000
Direct Taxation
Income Tax Act, 1961 - Sections 5, 6, 9, 17(1), 40A, 40A(5), 2(25A) and 192 ; Finance Act, 1971 - Sections 40A; Taxation Law (Extension to Union Territories) Regulation, 1963; Merchant Shipping Act - Sections 3(18); Finance Act, 1990; Territorial Waters Act, 1976
(2001)165CTR(Bom)404; [2001]247ITR247(Bom)
section 40A(5) is to impose ceiling on remuneration of employees. Sub-section 5 was inserted in section 40A by Finance Act, 1971 with effect from 1.4.1972. It remained operative up to Assessment Year 1988-89. Under sub-section 5, expenditure incurred by … was applicable to the floating staff as if they were working in India. Consequently, the A.O. disallowed Rs. 3.56 lacs under section 40A(5). Being aggrieved, the assessee went in appeal to the C.I.T. (Appeals). The Appellate Authority,
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G.L. Mirchandani Vs. the Life Insurance Corporation and anr.
Delhi
Mar-12-1980
Constitution
Public Premises (Eviction of Unauthorised Occupants) Act, 1971 - Sections 2; Companies Act, 1956 - Sections 3; The Delhi Rent Control Act, 1958
ILR1980Delhi329
between public premises and other premises which is the basis of the Public Premises (Eviction of Unauthorised Occupants) Act, 1971. Section 3 excludes Government premises from the purview of the Delhi Rent Control Act. All that has happened is that … cannot include the property of a statutory Corporation, like respondent No. 1, even though it may be entirely financed by the Central Government. The Act cannot thus apply to the property of a statutory Corporation and for
Tag this Judgment! AI Brief & AskS.S. Sharma, Ias Vs. Directorate of Estates
Delhi
Aug-06-2003
Service
Manipur State Finance Commission Act 1996 - Sections 3; Public Premises (Eviction of Unauthorised Occupants) Act, 1971
109(2004)DLT579
of the Manipur State Finance Commission. This appointment of the petitioner was by the Governor of Manipur under Section 3 of the Manipur State Finance Commission Act 1996. The submission of learned counsel for the petitioner is that … accommodation at Satya Marg, Chanakya Puri. The Estate Officer under the Public Premises ( Eviction of Unauthorised Occupants) Act, 1971 (hereinafter referred to as the said Act) issued notice and ultimately passed an order dated 9.7.2003 whereby the
Tag this Judgment! AI Brief & AskGopal Hosiery Vs. Assistant Collector of C. Ex.
Kolkata
Apr-08-1988
Excise
Central Excise Act, 1944 - Sections 2, 3, 11B and 37; ;Finance Act, 1971; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Factories Act, 1948 - Section 2; ;Finance Act, 1975; ;Finance Act, 1977; ;Finance Act, 1978; ;Finance Act, 1979; ;Finance Act (No. 2), 1980; ;Central Excise Tariff Act, 1985 - Sections 2(3) and 6; ;Central Excise Rules, 1944 - Rules 8, 8(1) and 174
1989(41)ELT35(Cal)
subjected to tax since the petitioners began its business even before 1962.3. In the year 1971 by the Finance Act, 1971, a new tariff item No. 22D was introduced in the First Schedule to the Central Excises and Salt … power were expressly excluded from taxability under tariff item No. 22D.5. The contention of the petitioner is that Section 3 which is the charging Section of the Central Excises and Salt Act, 1944, provides for levy and collection
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Bombay Vs. Indo Oceanic Shipping Co. Ltd., ...
Mumbai
Nov-20-2000
Direct Taxation
Income Tax Act, 1961 - Sections 40A(5)
2002(2)MhLj685
Section 40A(5) is to impose ceiling on remuneration of employees. Sub-section (5) was inserted in Section 40A by Finance Act, 1971 with effect from 1-4-1972. It remained operative upto Assessment Year 1988-1989, Under sub-section (5), expenditure incurred by an … was applicable to the floating staff as if they were working in India. Consequently, the AO disallowed Rs. 3.56 lacs under Section 40A(5). Being aggrieved, the assessee went in appeal to the CIT (Appeals). The Appellate Authority,
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Shivalik Poultries
Punjab and Haryana
Oct-07-2004
Direct Taxation
Income Tax Act, 1961 - Sections 32, 32(1), 32A, 32AB, 43, 43(3), 80HH, 80I, 80J, 80JJ and 256(1); Finance Act, 1971- Sections 41
(2006)201CTR(P& H)218; [2005]274ITR529(P& H)
these decisions are based upon the interpretation of the phrase 'machinery or plant' under Section 41 of the Finance Act, 1971, which was applicable and there appears no such distinction for grant of allowance on different heads as provided … right in law in admitting the claim of the assessee for deductions under sections 80HH and 80I and 32AB of the Income-tax Act, in respect of business of poultry farming ?2. Whether, on the facts and in
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 … to the assessment years 1971-72 to 1975-76, the second question is confined to the assessment year 1974-75 only. 3. The assessee is an Indian company incorporated under the Companies Act in India. During the relevant assessment years,
Tag this Judgment! AI Brief & AskCrawford Bayley and Co. and ors. Vs. the Union of India (Uoi) and ors.
Mumbai
Apr-25-2003
Tenancy
Constitution of India - Articles 14, 77, 77(1), 77(2), 77(3), 166, 226, 254 and 254(2); Public Premises (Eviction of Unauthorised Occupants) Act, 1971 - Sections 3, 4(1) and 4(2); Maharashtra Rent Control Act, 1999; Government of India Allocation of Business Rules, 1961 - Rules 2 and 3; Bombay Municipal Corporation Act; Bombay Government Premises Act, 1955; Transfer of Property Act; Presidency Small Causes Court Act; Bombay Rent Act; General Clauses Act - Sections 3(8)
2003(6)BomCR112
from this Court striking down the provisions of Section 3 of the Public Premises (Eviction of unauthorised Occupants) Act 1971, (hereinafter referred to as the said Act for the sake of brevity) on the ground that it is … under the provisions of the Act to the Ministry of Urban Development and not to the Ministry of Finance. The order appointing the respondent No. 2 as Estate Officer has been made by the Ministry of Finance
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