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Commissioner of Income-tax Vs. Ambalal Kilachand and (Late) Tulsidas K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1972; Income Tax Act, 1961 - Sections 5, 5(1), 90, 91, 194 and 198

Reported in : (1995)124CTR(Bom)252; [1994]210ITR844(Bom)

12. The law in the United Kingdom after 1973 is governed by the Finance Act, 1972. Under the Finance Act, 1972, section 84 provides that where a company resident in the United Kingdom makes a qualifying distribution after April 5, … references. For the sake of convenience, we are referring to the facts in Income-tax Reference No. 433 of 1982. The assessee is an 'individual' and was at all material times a resident of India. The assessee received

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

the contentions raised by Sri S S Naganand for petitioners and contends that for the first time by Finance Act, 1972 the definition of 'income', in Section 2(24) of the Act was amended to include winnings from lotteries, crossword … 1. Petitioners in W.P.Nos.6565-6568/2013, 6651-6652/2013 and Petitioner in W.P.No.6674/2013 are Turf Clubs of Bangalore and Mysore and they have

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

contentions raised by Sri S S Naganand for petitioners and contends that for the first time by 27 Finance Act, 1972 the definition of ‘income’, in Section 2(24) of the Act was amended to include winnings from lotteries, crossword … that deduction will have to be made at source and also advance payment of tax so deducted. Under sub-section (1) of Section 197 where in the case of any income of any person or sum payable to any

Director of Income Tax Vs. Maruti Center for Excellence

Court : Delhi

Subject : Education

amendments made to this section by section 7 [other than sub-clause (ii) of clause (a) thereof] of the Finance Act, 1972.] Section 13(3)(3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely

Hindustan Wire Products Ltd. Vs. Commissioner of Income Tax, Patiala

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 33(1)(A), 33(1)(B), 80B(7), 80E, 80I and 80I(1); Finance Act, 1972; Finance Act, 1968

Reported in : AIR1987SC566; (1986)55CTR(SC)183; [1986]161ITR749(SC); 1986(2)SCALE160; (1986)3SCC689; [1986]3SCR478

80E and subsequently of Section 80I will apply. Section 80I, it may be noted, was deleted by the Finance Act, 1972 with effect from April 1, 1973. With effect from April 1, 1968 the expression 'priority industry' was defined

Harbans Lal (Dead) Vs. Sales-tax Officer

Court : Delhi

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 11

Reported in : ILR1977Delhi212

10, 1959 as it was not there in the rules originally framed. (9) On May 28, 1972, the Finance Act 1972 received the assent of the President. S. 69 of that Act amended the Bengal Sales-tax Act as enforced … of that Act amended the Bengal Sales-tax Act as enforced in Delhi by introducing a set of new sections beginning from 12A to 12F. S. 12C contains the principle of joint and several liability of the partners … Act. The Supreme Court in State of Punjab v. Jullundur Vegetables Syndicate, 1966) 17 S.T.C. 326 held that a dissolved firm could not be a.ssesset!

Kerala State Insurance Department Vs. Union of India

Court : Kerala

Subject : Land Acquisition

Reported in : 2012(2)KLT941; 2012(2)KHC683

the obligation as above and hence there is no 'taxable service', as contemplated under Section 65(12) of the Finance Act , 1994 to be mulcted with any liability. Still, the petitioner had submitted an application for registration and … Corporation Act, 1956 (LIC Act in short) and 'exemption' under Section 36(1)(a) of the General Insurance Business (Nationalisation) Act, 1972. 2. The parties and proceedings are referred to, as arrayed in W.P.(C)No.15892 OF 2008, treating the same as

Gurcharan Singh and ors. Vs. Shri V.K. Kaushal

Court : Supreme Court of India

Subject : Tenancy

Acts : East Punjab Urban Rent Restriction Act, 1949 - Sections 1(3), 13(2), 15(5) and 19; Cantonments (Extension of Rent Control Laws) Act, 1957 - Sections 2(2), 3, 3(1), 3(2) and 3(3); Cantonments (Extension of Rent Control Laws) (Amendment) Act, 1972 - Sections 1(2); States (Laws) Act, 1950 - Sections 2; Bengal Finance (Sales Tax) Act, 1941 - Sections 2

Reported in : AIR1980SC1866; (1980)4SCC244; [1981]1SCR490

(Extension of Rent Control Laws) Act, 1957, Section 1 (2) of Cantonments (Extension of Rent Control Laws) (Amendment) Act, 1972, Section 2 of States (Laws) Act, 1950 and Section 2 of Bengal Finance (Sales Tax) Act, 1941 - respondent

Commissioner of Income Tax Vs. Munni Lal and Company

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 194C, 194C(1), 194C(2), 194C(3), 200, 201, 201(1A), 220(7), 221, 231, 256 and 256(2); Finance Act, 1972; Finance Act (Act No. 22), 1995; Direct Tax Laws (Amendment) Act, 1984

Reported in : (2006)204CTR(Raj)529; [2008]298ITR250(Raj); RLW2007(2)Raj1609

was charged, which was declared as his taxable income.3. Section 194C was inserted in IT Act, 1961 by Finance Act, 1972 w.e.f. 1st April, 1972. Under Sub-section (1) of Section 194C any person responsible for paying any sum to

Hindustan Unilever Limited Vs. Assistant Commissioner, Commercial Taxe ...

Court : Kolkata

Subject : Sales Tax/VAT

Acts : West Bengal Sales Tax Act, 1994 - Sections 15, 17, 17(2) and 17(3); ;Central Sales Tax Act, 1956 - Section 5, 5(1), 5(3) and 6A; ;West Bengal Sales Tax Rules, 1995 - Rules 42 and 81; ;Finance Act, 1972; ;Bihar Finance Act, 1981 - Section 13(1); ;Constitution of India - Article 286

Reported in : 2008BusLR303(NULL)

Section 5(2)(a)(ii) and the second proviso. Section 5(2)(a)(ii) was amended with effect from 28th May, 1972, by the Finance Act, 1972, and the words in the Union Territory of Delhi were added after the word manufacture so as to … against an order of the West Bengal Taxation Tribunal (hereinafter referred to as the Learned Tribunal) dated August 10, 2007. 2. Facts of the case briefly are as follows:The petitioner is a public limited company having its