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Controller of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma

Court : Karnataka

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 7(1), 7(2), 34(1) and 34(2)

Reported in : ILR1984KAR1368; [1985]151ITR197(KAR); [1985]151ITR197(Karn); 1984(2)KarLJ396

Pound 15,000 (Finance Act, 1894, s. 16(3) as substituted by Finance Act, 1954, s. 33(1), and amended by Finance Act, 1972, s. 120(3) is the main exception : this exception (known as the 'small estate') grew by stages from … Controller of Estate Duty, Bangalore ('ACED'), who by his order dated February 21, 1969 (annexure-A), inter alia, held that a sum of Rs. 1,46,711, being … of the case, it was for the Tribunal an error of law to hold that the provisions of section 7(1) of the Estate Duty Act are not applicable to the case (2) Whether, on the facts and

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which … was the one employed in Section 34 of the U.P. Urban Buildings (Regulation of Letting, Rent & Eviction) Act, 1972 Sub-section (1) of Section 34 of that Act provides that the District Magistrate, the Prescribed Authority or any … CrPC, 1973. Similar provisions are contained in Section 18(6) of the Bengal C.& P. Works Ltd. Act, 1980, Section 21(6) of the Bengal Immunity Co. Ltd. (Acquisition & T.O.U.) Act, 1984, Section 19(6) of the Bird & Company

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 … While so, Ext. P3 notice was issued by the third respondent on 21.01.2008, demanding the alleged 'service tax' and 'penalty' stated as due, flowing from

Hotel and Allied Trades (P.) Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271 and 271(1)

Reported in : [1996]221ITR619(Ker)

assessment years in question. Section 271(1)(c) read with the Explanation as it stood after the amendment by the Finance Act, 1964, with effect from April 1, 1964, the relevant portion reads as follows :'271. Failure to furnish returns, … Act. Similarly, for the assessment years 1967-68 and 1966-67 by orders dated March 20, 1971, and June 9, 1972 (annexures 'A-2' and 'A-1'), respectively, the Inspecting Assistant Commissioner imposed penalty of Rs. 50,000 and Rs. 47,270, respectively.11. … of penalty. That is the effect of the provision.'28. Again at page 21 of the report, the Supreme Court after considering the decision of the

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … goods used in the manufacture of capital goods which are further used in the factory of the manufacture; 21. A plain reading of the definition of ‘capital goods' as defined under Rule 2(a)(A) of the Credit Rules

Joshi Tushar Tansukhbhai and ors. Vs. State of Gujarat

Court : Gujarat

Subject : ServiceConstitution

Acts : Gujarat Secondary Education Act, 1972 - Sections 34 and 35; Constitution of India - Articles 14, 16, 21, 32 and 226

Reported in : (2004)2GLR1188

is for the executive to discharge.It will be interesting to refer here the observations anddirections contained in 'Secretary, Finance DepartmentAnd Ors. v. West Bengal Registration ServicesAssociation and Ors.', 1993 Suppl. (1) SCC 153 which arerequired to be … Work'.2. It is their contention that they have beenrecruited after following due procedure prescribed underthe Gujarat Secondary Education Act, 1972, ('Act', forshort) as Shikshan Sahayaks, Vahivati Sahayaks and SathiSahayaks, on the premise that similarly situatedemployees, like 'Assistant Teachers' … Report of theExperts.7. Under this scheme --- [1] Education Assistant inthe Secondary Section will be paid Rs. 4000/- p.m.; [2]Education Assistant in the Higher Secondary … more than 5000 Shikshan Sahayaks have beenappointed in the Secondary Schools and 2183 Teachers areappointed in Higher Secondary Schools and 600non-teaching staff have been appointed

Commissioner of Income-tax Vs. J.K. Charitable Trust

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(3), 13(2), 144A and 144B

Reported in : [1992]196ITR31(All)

and the provisions of that section shall apply accordingly.'20. Section 12 was substituted in its entirety by the Finance Act, 1972, with effect from April 1, 1973. The substituted Section 12 reads as follows :'12. Any voluntary contributions received

Arcelor Mittal Nippon Steel India Ltd. Vs. Essar Bulk Terminal Ltd.

Court : Supreme Court of India

Subject : Arbitration

merits” and not “initiation of proceeding.92. In Martin & Haris Limited (supra), the Court was considering proviso to Section 21 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 which provided that where the … remedy provided under Section 17 of the Act efficacious.86. In Srei Equipment Finance Limited (Sefl) v. Ray Infra Services Private Limited & Anr.17 authored by … interpreted the expression ‘entertain’ in Clause 21(1)(a) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, to mean entertaining the ground for consideration for the purpose of adjudication on merits and not any stage

Kunwar Udai Raj Singh Gautam Son of Sri D.R.S. Gautam Vs. Appellate Au ...

Court : Allahabad

Subject : Service

Reported in : [2008(116)FLR63]

in terms of the rehabilitation scheme sanctioned by the Board of Industrial Finance and Reconstruction (BIFR) by its order dated 18.4.1996. The name of the … to gratuity for the period earlier to the settlement.3. Shri Pankaj Kumar, the Controlling Authority, Payment of Gratuity Act, 1972 by his order dated 19.9.2005 awarded gratuity of Rs. 31,064/- with 6% interest from the date it was … scheme BPL acquired controlling interest in the company and thereafter resolved by a special resolution dated 6.3.1998 under Section 21 of the Companies Act, 1956 to change the name of Uptron Colour Picture Tube Ltd. to BPL Display

Commissioner of Wealth-tax Vs. Ram Pershad

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1984)7ITD656(Delhi)

circumstances of the case may require' and this is made effective from 1-4-1965.8. By the Taxation Laws (Amendment) Act, 1972, Sub-section (3) of Section 7 has been inserted with effect from 1-1-1973, while, under the Finance Act, 1976, … that although the provisions of Section 7(4) of the Act was brought on the statute book by the Finance Act, 1976, with effect from 1-4-1976, it would be a fair position if the value of the property, the … against the above order of the Tribunal stood rejected vide orders dated 21-7-1977 made in RA Nos. 688, 689 and 690 (Delhi) of 1979. The