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Amara Kondaiah Vs. Income-tax Officer, C-ward and anr.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24); Constitution of India - Article 246; Finance Act, 1972

Reported in : [1977]106ITR73(AP)

petition. 2. Prior to 1st April, 1972, winnings in horse races were not eligible to income-tax. By the Finance Act, 1972, Clause (ix) was added to Section 2(24) of the Income-tax Act, 1961, which defines 'income'. Now, according to … on income other than agricultural income under entry 82 of that List. There is also the residuary entry 97 of the same List which empowers Parliament to make laws with regard to any other matters not enumerated

Commercial Tax Officer and ors. Vs. Vishnu Agencies (P.) Ltd.

Court : Kolkata

Subject : Sales Tax

Reported in : [1975]36STC527(Cal)

are as follows:3. Respondent No. 1, Messrs. Vishnu Agencies Private Ltd., is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and a licensed stockist and dealer of cement, which is a controlled commodity and … other body corporate, every director, manager, secretary or other officers or agents thereof on the conditions prescribed therein. Section 9 provides that any person making any false statement or information will become punishable under the said Act. Section … 4(b), solemnly affirmed by Badrilal Todi before me this the...day of April, 1972.Serial No. 176921.CommissionerGovernment of West BengalDepartment of Food, Relief & Supplies (Supplies)Directorate of

Miss. Lopamudra Misra Vs. Assistant Commissioner of Income Tax and ors ...

Court : Orissa

Subject : Direct Taxation

Reported in : 2009(I)OLR844

2(24)(ix) was brought into effect from 1.4.2002Section 2(24)(ix) was inserted in the Income Tax Act, 1961 by the Finance Act, 1972 w.e.f. 1.4.1972 which is quoted herein below:2(24)(ix) any winnings from lotteries, crossword puzzles, races including horse races, card … [63/1951]. Section 29; [P.K. Tripathy, A.K. Parichha & N.Prusty, JJ] Discharge of loan Orissa Forest Act (14 of 1972), Section 56 Confiscation of vehicle - Held, The Authorities under Section 56 of the Orissa Forest Act, 1972 are

Commissioner of Income-tax Vs. Ramdeo Samadhi

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act - Sections 2(24) and 256(1); Finance Act, 1972; Finance Act, 1980

Reported in : (1986)50CTR(Raj)61; [1986]160ITR179(Raj); 1985(2)WLN161

types have been enumerated. It may be stated that Sub-clause (ii)(a) in Section 2(24) was inserted by the Finance Act, 1972, with effect from April 1, 1973, and Sub-clauses (iva) and(ix) were inserted by the Finance (No. 2) Act, … The Department went in further appeal before the Tribunal. The Tribunal by its order dated June 28, 3 979, affirmed the findings of the Appellate Assistant Commissioner and concurred with the conclusion arrived at by the Appellate

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 … 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9. The appellant filed its reply to the demand cum penalty notice and the corrigendum dated 2.3.2009 issued by

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 … reliance on Union of India v. Deoki Nandon Agarwal AIR 1992 SC 96. The Counsel also places reliance on Section 6 of the General Clauses

D.N. Thakur Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : MRTP

Reported in : (2007)105ITD692(Chd.)

of chargeability of tax under the Income-tax Act, 1961. Clause (ix) was inserted to Section 2(24) by the Finance Act, 1972 which reads as under: (ix) any winnings from lotteries, crossword puzzles, races including horse races, card games and … to the purchase of refrigerator. I have heard the parties and perused the record.2. There is delay of 9 days in this appeal. The learned Counsel for the assessee fairly conceded that because of huge rush in

State of West Bengal and ors. Vs. A.S. Narayana

Court : Kolkata

Subject : Sales Tax

Reported in : [1977]40STC404(Cal)

Matched in: Advocate Gouri Mitter, Adv.-General, ;Ganendra N. Roy and ;Pradipta Roy, Advs. in Appeal from Original Order No. 726 of 1973, ;D.K. Dey, Adv. in Appeal from Original Order No. 109 of 1972 Arun Prakash Chatterjee and ;Samar Kumar Datta, Advs. in Appeal from Original Order No. 726 of 1973 and ;Ganendra N. Roy, Adv. in Appeal from Original Order No. 109 of 1972

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 … present writ petitions are also liable to be dismissed. Hence, he prays for dismissal of the writ petitions. 9. Having heard the learned Advocates appearing for the parties, after bestowing my careful attention to the contentions raised

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 … S/o Gangaram, Aged about 55 years Residing at No.3, Reservoir Street Kumara Park West Bangalore-560 020 8. Mr.S.Narredu, 9. Mr.R.R.Byramji, 10. Mr. Darius R Byramji, 11. Mr.Warren Singh, 12. Mr. Neil Darashah, S/o R.R.Byramji Aged about 40