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Melluish (inspector of Taxes) Vs. B. M. I (No. 3) Ltd. Melluish (inspe ...

Court : Kolkata

Subject : Direct Taxation

Reported in : [1995]213ITR236(Cal)

and equipment under relevant statutory provisions relating to income and corporation tax allowances.The primary sections are in the Finance Act 1971. Section 44, which in concerned with writing down allowances provides :'(1) Subject to the provisions of this Chapter where … a cross-appeal against a decision of Vinelott J. given on 27 January 1994 [1994] 2 W. L. R. 795. He had before him appeals by the Crown from decisions of the special commissioners in respect of each

Abdul Sathar Haji Moosa Sait Dharmastapanam Vs. Commissioner of Income ...

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1), 21 and 23; Kerala Agricultural Income Tax Act, 1950 - Sections 4

Reported in : [1988]169ITR84(Ker)

to tax under Section 3 or Section 21. In order to overcome the said verdict, Parliament by the Finance Act, 1980 (44 of 1980), has introduced Sub-section (1A), the Explanation to Section 7(1) and has also suitably amended

Emjak Industries Limited Vs. Commercial Tax Officer and ors.

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5-B; Andhra Pradesh General Sales Tax Rules, 1957 - Rules 3 and 30-A

Reported in : 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 … cessare tacitum (When there is express mention of certain things, then anything not mentioned is excluded) would apply. Section 7: [V.V.S. Rao, N.V. Ramana & P.S. Narayana, JJ] Levy of market fee Element of quid pro quo -

South Indian Bank Ltd. Vs. the Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act - Sections 28, 36(1), 139, 142(1), 143(1), 143(1A), 143(3) and 156; Finance Act, 2001

Reported in : [2009]316ITR306(Ker); 2008(3)KLT326; [2009]176TAXMAN277(Ker)

debatable issue and is ceased to be so only by virtue of Explanation introduced to Section 36(1)(vii) by Finance Act 2001 with effect from 1.4.1989. The contention of counsel for the appellant is that as on date of

Crawford Bayley and Co. and ors. Vs. the Union of India (Uoi) and ors.

Court : Mumbai

Subject : Tenancy

Acts : 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)

Reported in : 2003(6)BomCR112

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 … 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 … 1011 IV) Major E.G. Barsay v. State of Bombay AIR 1961 1762 7. We have heard the learned counsel appearing for respondents. According to the

Gyan Singh Kalsi Vs. A.K. Mahajan and anr.

Court : Delhi

Subject : TenancyCivil

Acts : Public Premises (Eviction of Unauthorised Occupants) Act, 1971 - Sections 5 and 7; Life Insurance Corporation Act, 1956 - Sections 6 and 21; Code of Civil Procedure (CPC), 1908 - Order 41, Rule 27

Reported in : AIR2001Delhi480; 94(2001)DLT151; 2002(61)DRJ274

Insurance Corporation had initiated proceedings under Section 5 and 7 of the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 against Santosh Kumar Singh, Shri Ram Krishna Iyer and the plaintiff. Damages were also claimed. The Estate officer … restore status quo ante as on 5.6.1980 and to implement the directions of the Minister of State for Finance, Government of India.2. The facts alleged and cajoled from the plaint are that plaintiff is a refugee from

income-tax Officer Vs. Pan American World Airways

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1990)35ITD206(Delhi)

include the sale of tickets for transportation. Now, the assessee's case is that, under Section 45(2) of the Finance Act 1971, the assessee, as the carrier, has to include the foreign travel tax in the sale price of the

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … the Speaker under Article 110(3) of the Constitution, an aspect which we have already answered earlier, and examined Section 7 of the Aadhaar Act to observe “it is also accepted by the petitioners that Section 7 is the

Smt. Patwant Kaur Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (1983)4ITD109(Asr.)

referred to the Notes on Clauses, when the amendment by way of Section 7(4) was introduced by the Finance Act, 1976.3. I have carefully gone through the orders of the two learned members.It is better to reproduce Section … value of the self-occupied property has to be restricted to the value as determined for the assessment year 1971-72.The WTO held that since Section 7(4) came into force on 1-4-1976, it cannot apply to the assessments prior

Chhotulal Vs. Manak Devi

Court : Rajasthan

Subject : Contract

Acts : Stamp Act - Sections 33; Income Tax Act - Sections 40A, 40A(3), 154, 154(7), 269SS and 269T; Indian Contract Act - Sections 23 and 23A; Provincial Act; Companies Act, 1956 - Sections 617; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1971; Finance Act, 1992; Societies Registration Act, 1860 - Sections 28, 36(1) and 36(9); Money Lender's Act

Reported in : III(2005)BC440; 2006(1)CTLJ377(Raj); RLW2005(2)Raj808; 2005(2)WLC337

Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1.4.1989. Original Sub-section (5) was inserted by the Finance (No. 2) Act, 1971, w.e.f. 1.4.1972](6) [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1.4.1989. Original Sub-section (6) was inserted … so made, such asset shall be transferred, as soon as may be, to him). (12) [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.1'Section 23. What consideration and objects are lawful, and what not. The consideration or object of … Section 154 shall, so far as may be, apply thereto, the period of four years specified in Sub- section (7) of that Section being reckoned from the end of the assessment year next following the previus year in