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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 … lotteries, cross-word puzzles, horse races etc., differently the income earned from the activity of owning and maintaining horses. 46. With the introduction of section 115BB, sub-sections (1) and (2) of section 74A which provided for set off

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 … by Finance Act, 1978 and with regard to applicability of Section 194BB to Stake Money, circular No.240 dated 46 17.05.1978 came to be issued by the Central Board of Direct Taxes and as per clause 25(1)f of

B.K. Suresh Babu S/O Late B.L. Kamalaraj Chetty, Vs. Smt. Ananthalaksh ...

Court : Karnataka

Subject : Tenancy

Acts : Karnataka Rent Act, 1999 - Sections 3, 4(1), 5, 5(1), 21 to 46, 61, 70(2) and 70(3); Karnataka Rent Control Act, 1961 - Sections 19, 21 and 21(1); Mysore General Clauses Act, 1899 - Sections 6; Karnataka Sales Tax Act - Sections 15 and 15(2A); Poor Removal Act, 1846 - Sections 2; Income Tax Act, 1922; Finance Act, 1950 - Sections 2, 3 and 4A; Bombay Police Act, 1951 - Sections 57; Land Acquisition Act, 1894 - Sections 23(1A); Land Acquisition (Amendment) Act, 1984 - Sections 30(1); Defective Premises Act, 1972 - Sections 1(1); Punjab Security of Land Tenures Act, 1953 - Sections 9 and 14A; Indian Easements Act, 1882 - Sections 52; Constitution of India - Article 20; Indian Penal Code

Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286

whether derived within or without Rajasthan. It was, however, argued on his behalf that Section 3 of the Finance Act, 1950, having substituted the amended Clause (14-A) 'with effect from the first day of April 1950,' Rajasthan was … provision is not effected even if it draws partly from past transactions. Section 1(1) of the Defective Premises Act, 1972 provided that a person 'taking on work for or in connection with the provision of a dwelling' owes … eviction of a tenant. As a matter of fact, Sections 21 to 46 under Chapter-VI deals regarding regulation of eviction. Section 21 of the New

A.P. State Financial Corporation Vs. State of A.P. and ors.

Court : Andhra Pradesh

Subject : Banking

Acts : State Financial Corporations Act, 1951 - Sections 46B; Andhra Pradesh Forest Act, 1967 - Sections 44(2C)

Reported in : AIR2004AP78; 2004(1)ALD62; 2004(2)ALT191; II(2004)BC158; [2004]54SCL418(AP)

TATA 1210A bearing registration No. AP 26T 2115 in their favour, for the purchase of which they provided finance to respondent No. 4.3. Heard the learned Standing Counsel for the Corporation and the learned Government Pleader for … committed default in paying the instalments, the petitioner initiated proceedings under Section 29 of the State Financial Corporations Act, 1951 for recovery of the dues and seized the vehicle. Assailing the said action of the petitioner, respondent … Act. The position is not different even in the Hire Purchase Act, 1972.11. In the instant case, it is not the case of the petitioner … all other laws in force by reason of the provisions of Section 46-B thereof, the learned Standing Counsel submits that the provisions of A.P. Forest

Jaldacca Tea Plantations Private Vs. State of West Bengal and ors.

Court : Income Tax Appellate Tribunal ITAT West Bengal

Subject : Land Acquisition

to the provisions in the proviso to Section 20(1) of the Bengal Finance (Sales Tax) Act, 1941, and the proviso to Section 12(1) of the … of assessment of tax. In some statutes such as Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, and the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1972, scope has been made … section provided that '. . . . no appeal shall lie against an order under Sub-section (1) of Section 46 unless the tax had been paid'. Such conditions merely regulate the exercise of the right of appeal so

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … any entry in the Union List or the Concurrent List. [See : Union of India v. H.S. Dhillon, 1972(2) SCR 33 at pp. 61 and 6768 : (AIR 1972 SC 1061 at pp. 107475 and 1078); S.P. … and T. Corporation Ltd. v/s Government of NCT of Delhi. (13) (2011) 46 VST 35 (Karn) Sky Gourmet Catering Private Limited v/s Assistant Commissioner of

The Indore Malwa United Mills Ltd. and ors. Vs. Union of India and ors ...

Court : Delhi

Subject : Labour and Industrial

Acts : Industrial (Development and Regulation) Act, 1951 - Sections 15; Sick Textile Undertaking Taking Over of Management Act, 1972 - Sections 2; Evidence Act, 1872 - Sections 51; Constitution of India - Article 14

Reported in : ILR1974Delhi311

has two of its nominees on the Board of Directors and also there was nominee of the M.P. Finance Corporation in connection with the loan of Rs. 10 lakhs given by the Corporation, and also further as … avoid the impunged Act by resort to such collateral device.; (iv) Sick Textile Undertaking (taking over of management) Act (1972), Section 2(d)(iv) -- Condition precedent for validity of order under -- notified order under Section 18A of Act 1951 … Rajinder Sachar, J. (1) The Judgment will also dispose of C.W. 463/72. This petition challenges the constitutional validity of the Sick Textile Undertaking (taking

income-tax Officer Vs. M. Balan

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1982)1ITD40(Coch.)

with are casual and non-recurring nature. He also adverted to section 80TT, which was also introduced by the Finance Act, 1972, pointing out that this section became applicable only with regard to winnings from any lottery after 1-4-1972. The … this assessment year, he returned a total income of Rs. 5,470. The assessee won a sum of Rs. 46,000 in the Haryana lottery, the draw for which was held on 14-3-1972. In this connection, the assessee returned

Commissioner of Income-tax, Gujarat Vs. Suleman Abdul Sattar

Court : Gujarat

Subject : Direct Taxation

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

Reported in : (1982)26CTR(Guj)432; [1983]139ITR8(Guj)

of a previous year of any person under s. 10(3) of the Act before its amendment by the Finance Act, 1972, with effect from April 1, 1972. It was only after the amendment of s. 10(3) by the Finance … income within the meaning of s. 271(1)(c) of the Act, and, consequently. The levy of penalty under said section was not justified (2) Whether the Tribunal was right in law in holding that there was no gross … the prize which was declared in favour of the assessee was Rs. 46,959 and not Rs. 44,239 as stated by the assessee had paid Rs.

S.T.P. Limited Vs. Second Labour Court and ors.

Court : Kolkata

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 9A, 18 and 33C(2); ;Payment of Gratuity Act, 1972 - Sections 7 and 8

Reported in : (2002)IILLJ594Cal

Regional Labour Commissioner, 1994 Lab I.C. 2622; Management, Binny Limited v. Deputy Commissioner of Labour, 1997-1-LLJ-1172 (Mad); Power Finance Corporation Limited v. Pramod Kumar Bhatia, ; Ashok Gangadhar Tayade and Ors. v. Maharashtra State Road Transport Corporation, … (Fifteen) days' salary (Basic plus DA) for each year of service as provided in the Payment of Gratuity Act, 1972 and ii) For the period when the salary was above Rs. 1,000/- @ 15 (Fifteen) days' salary of … the Labour Court, contained in Annexure "D" to the Affidavit-in-Opposition at page 46. In the said proposal, it was pointed out that gratuity would be … scheme. After four years in 1985, the petitioners moved an application under Section 33-C(2) of the Industrial Disputes Act, 1947 before the Labour Court seeking