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Grand Kakatiya Sheraton Hotel and Towers Employees and Workers Union V ...

Court : Supreme Court of India

Subject : Labour and Industrial

Acts : Andhra Pradesh Shops and Establishments Act, 1988 - Sections 16(3), 47, 47(3) and 47(4), 47(5), 50 and 51; Companies Act; Andhra Pradesh Shops and Establishments Act, 1966 - Sections 40, 40(1) and 40(3); Payment of Gratuity Act, 1972 - Sections 1(3), 2, 3A, 4(1), 7, 7(1), 7(2) and 7(3); Factories Act, 1948 - Sections 2(5), 2(8), 2(10) and 2(11); Industrial Disputes Act, 1947 - Sections 25F; Orissa Administrative Service, Class II (Appointment of Officers Validation) (Amendment) Act, 1992 - Sections 2; Constitution of India - Articles 13, 14 and 19(1), 254(2) and 309

Reported in : AIR2009SC2337; [2009(121)FLR407]; JT2009(4)SC550; (2009)IIILLJ161SC; 2009(3)SCALE371; (2009)5SCC342:2009AIRSCW3149:2009(5)LHSC3456

in Express Newspapers v. Union of India (cited supra) and Peerless General Finance And Investment Co. Ltd. v. R.B.I. reported in : 1991CriLJ1391 . Thereafter, … payment of service compensation for termination, retirement, resignation etc. In short, Section 40 of the 1966 Act and Section 47 of the 1988 Act are pari-materia Sections. It will be better to compare the unamended Section 40, that … this Section shall not apply in caseswhere the employee is entitled to gratuity under the payment of Gratuity Act,1972 and gratuity has been paid accordingly consequent on the termination orcessation of service.At this juncture, it will be

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 … Sanchar Nigam Ltd., (2012)49 VST 98 (AP)) 46Collector of C.E. Vs. Jay Engineering Works Ltd., (1989(39) E.L.T. 169(S.C.) 47. M/s. Annapurna Carbon Industries Co. Vs. State of Andhra Pradesh, (1976) 2 Supreme Court Cases 273) 48. Commissioner

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, … U. K. Finance Act, 1965, Sabyasachi Mukharji J. (as he then was) has referred to the provisions of section 47 of the U. K. Finance Act of 1965, which, inter alia, provides that the corporation tax shall not

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

suffer from any of the vice alleged to strike it down.74. In fact Section 43B was introduced by Finance Act, 1983 and the provision came into force w.e.f. 01.04.1984. The said provision came up for interpretation before the … one year of service, the said provision virtually confronted with the provisions contained in the Payment of Gratuity Act, 1972 which prescribes a minimum period of 5 years of continuous service for an employee to claim gratuity. The … Mr. N. Devanathan, learned Counsel appearing for the petitioner in W.P. No. 4782 of 2008, in his submissions contended that applying the maxim 'Nemo Debet

Commissioner of Income-tax Vs. Pooranchand.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (1995)121CTR(Raj)479; [1995]212ITR88(Raj)

was held not leviable.Section 2(1A) of the Act defines agricultural income. Section 2(14) defines capital asset. By the Finance Act, 1970, agricultural lands were excluded from the definition of the term 'capital asset', but this exclusion is not … notified in the Official Gazette. By the Finance Act, 1970, under section 47(viii), it was provided that any transfer of agricultural land in India effected … question of law arising out of its order dated May 6, 1983, in respect of the assessment year 1972-73 under section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1971 - Sections 2 and 104; Central Sales Tax Act; Central Sales Tax Registration and Turnover Rules, 1957 - Rule 13

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

and processing of the goods and was an industrial company within the meaning of Section 2(6)(c) of the Finance Act, 1972. The Court held that the fact the processing was not done in the factory of the assessee but … it is blended, a three Member Bench of this Court in Chowgule & Co. v. Union of India 47 STC 124 at pp. 130-131 stated thus ; whether the ore blended in the course of loading through

Commissioner of Income-tax (Central) Vs. Oriental Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(1), 8, 91, 194 and 198

Reported in : (1981)25CTR(Cal)75,[1982]137ITR777(Cal)

effected by the Finance Act, 1965 (U.K.), came up for consideration before this court. The relevant section is Section 47, which is as follows : '47. (1) Except as otherwise provided by this Act, Corporation tax shall not … previous order it had dealt with the U.K. law both before and after its amendment by the U.K. Finance Act, 1965. The Tribunal followed its previous order and held that the AAC was justified in his conclusion that … CIT v. Shaw Wallace & Co. Ltd. (I.T. Ref. No. 613 of 1972, judgment delivered on 24th July, 1980, reported in : [1981]132ITR466(Cal) ), as

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 … Court of Andhra Pradesh in the case of P.V.Rajagopal v. Union Of India [1998] 233 ITR 678/99 Taxman 475 was examining as to whether the employee after deduction by the employer should file a return and seek

Modi Vanaspati Mfg. Co. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(22)ELT615TriDel

on or after 1-10-1975. The significance of this date is that by virtue of Section 47 of the Finance Act, 1982, an Explanation was inserted under Sub-clause (ii) of clause (d) of Section 4 (4) of the Central

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 … issued indicating thereunder that scope of Section 194B had been widened by the insertion of words [or card 47 game and other game of any sort]. with effect from 01.06.2001 and horse race is held to be