Advanced Search Results

Suresh Chand Talera Vs. Commissioner of Income Tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(1), 10, 64(1A), 133A, 145, 145(2), 146 and 260A; Finance Act, 1973; Finance Act, 1996 - Sections 2; Essencial Dispute Act - Sections 6 and 16; Constitution of India - Article 366(9)

Reported in : (2006)201CTR(MP)153; [2006]282ITR341(MP)

charged (in) the particular assessment year. For the asst. yr. 1996-97, the Finance Act, 1996, clearly provides under Chapter II, Section 2 that the net agricultural income shall be taken into account in the manner provided therein … the rate that is to be applicable to the income of the appellant. He submitted that since the Finance Act, 1973, every Finance Act has been making such provision for taking into consideration the agricultural income of the assessee

Gujarat State Khadi Gramodyog Board Vs. Gujarat State Khadi Gramodyog ...

Court : Gujarat

Subject : Labour and Industrial

Acts : Bombay Khadi and Village Industries Act, 1960 - Sections 2, 3, 4, 7(3), 16, 17, 17(2), 18, 19, 20, 21, 22, 24, 25, 30(1) and 30(2); Bombay Khadi and Village Industries Rules, 1966; Bombay Khadi and Village Industries Regulation, 1965; The Gujarat Civil Service [Conduct] Rules, 1971; Gujarat Civil Service [Discipline and Appeal] Rules, 1971 - Sections 4(2); Bombay Civil Services Rules, 1959; Gujarat State Khadi Gramodyog Board Gujarat State Service [Revision of Pay] Rules, 1998; Bombay Khadi and Village Industries Rules, 1958; Gujarat Rajya Khadi Gramodyog Board Officers and Servants [Conditions of Service] Regulations, 1973 - Regulations 2(5) and 5(2); Bombay Civil Service Rules, 1958; Revised Pension Rules, 1950; State Government and the Family Pension Rules, 1972; Gujarat Rajy

Reported in : (2005)1GLR24

the preparation and submissions of programme. Whereas in Chapter V of the Act, various provisions are made for finances, accounts, audit and debts of the Board. Miscellaneous provisions are made in Chapter VI for the purpose of … notified known as, Gujarat Rajya Khadi Gramodyog Board Officers and Servants [ Conditions of Service ] Regulations of 1973. The said Regulation governed the terms and conditions of the personnel of the Board. The employees of the … [ for short Act ]. The Board is also defined under Section 2 [a] of the Act. The respondent no.2 State, by virtue of the

Somesh Thapliyal Vs. Vice Chancellor H.n.b. Garhwal University

Court : Supreme Court of India

Subject : Education

made of teachers and officers in terms of the procedure prescribed under Chapter VI of the Act 1973. The recommendations initially made by the selection … the same is accompanied with demand draft of Rs.200/- (Rs.100/- only for Uttaranchal SC candidates) in favour of Finance Officer HNB Garhwal University. The application completed in all respects along with attested testimonials in support of qualification, … who were substantively appointed after going through the process of selection provided under the Uttar Pradesh State Universities Act, 1973(hereinafter being referred to as the “Act 1973”) between the 1 year 2004-2007 and after serving for more than … VICE CHANCELLOR, H.N.B. GARHWAL UNIVERSITY & ANR. ….RESPONDENT(S) WITH CONTEMPT PETITION(C) NOS. 291-294 OF2021IN CIVIL APPEAL NO(S). 3922-3925 OF2017JUDGMENT Rastogi, J.1. The present batch of

Commissioner of Income Tax Vs. Khoday Industries Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1), 263, 119, 119(1), 119(2), 404(4); Finance Act, 1984 - Sections 8(c); Finance Act, 1985; Finance Act, 1966 - Sections 2(7)

Reported in : [2006]285ITR523(KAR); [2006]285ITR523(Karn)

rival contentions, it is necessary to have a look at the relevant provision as provided under Section 8(c), Finance Act, 1984, and the Finance Act, 1985, which reads as follows:8(c)-'industrial company' means a company which is mainly engaged … the business of the company. The Tribunal, further, took note of the Circular No. 103, dt. 17th Feb., 1973 issued by the Central Board of Direct Taxes (for short, hereinafter referred to as the 'Board') in which, … income of the previous year (as computed before making any deduction under Chapter VIA of the IT Act) is not less than fifty one per … the Tribunal, Bangalore has referred the following question of law under Section 256(1) of the IT Act, 1961 (for short, hereinafter referred to as the

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … under Section 160. The same distinction is absent under the PMLA. Further, Chapter XII of the Cr.P.C. is not being followed by the ED and, … 20136, the Prevention of Corruption Act, 19887, the Indian Penal Code, 18608 and the Code of Criminal Procedure, 19739 which are also under challenge. However, we are confining ourselves only with challenge to the provisions of PMLA. … NO............OF2022(@ DIARY NO(S). 17462 OF2018 SPECIAL LEAVE PETITION (CRIMINAL) NO............OF2022(@ DIARY NO(S). 20250 OF2018 SPECIAL LEAVE PETITION (CRIMINAL) NO............OF2022(@ DIARY NO(S). 22529 OF2018 SPECIAL LEAVE

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under … income' is oldest in conception and definitely older than the recent concept of gross total income found in Chapter VI-A. It has been well understood by all concerned and common sense meaning should not be substituted. (d) … context should be construed not as total income as understood in Section 2(45) of the Act. He submitted that the authorities below did not consider

K.J. Joseph and ors. Vs. Income-tax Officer, a Ward

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1974 - Sections 2(2), 2(6), 2(7) and 2(8); Constitution of India; Income Tax Act - Sections 4, 10(1), 66 and 110; Finance Act, 1973

Reported in : [1980]121ITR178(Ker)

petitions attack the constitutional validity of Section 2(6), 2(7)(e) and Part IV of the 1st Schedule of the Finance Act, 1973 ; and also Sections 2(2), 2(7)(b)(ii), 2(8)(e) and Part IV of the Finance Act, 1974. Section 2(6) and … or Sub-section (2) of Section 176 of the said Act or in computing the 'advance tax' payable under Chapter XVII-C of the said Act, at the rate or rates in force,-- (a) the net agricultural income shall

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … included officers exercisingpowers under the Customs Act, 1962 the Central Excise Act, 1944 and the Foreign Exchange Regulation Act, 1973 ( FERA ) nowreplaced by the Foreign Exchange Management Act, 1999 ( FEMA )as well. It observed: "30. … 'suppression of facts' or 'contravention of any of the provisions of this Chapter or of the rules made thereunder with an intent to evade payment … 1), the Director General of Central Excise Intelligence ('DGCEI - Respondent No. 2) and the Commissioner Audit-II of the Ghaziabad Commissionerate (Respondent No.3), seeks a

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14)

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

not concerned with the provisions of ss. 53, 54 and 54B and 54D (which were inserted by the Finance Act, 1973, with effect from April 1, 1974) and 54E (which was inserted by the Finance (No. 2) Act, 1977, … to Indian Income-tax, or which affects the principles on which under any of the foregoing provisions of this Chapter (that is, Chapter I of Part VII) money are or may be distributable to Provinces or States, or

Amit Hemendra Jhaveri Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

from it's benefits because prosecution under Chapter IX or XVII of the Indian Penal Code, Foreign Exchange Regulation Act, 1973, Terrorists And Disruptive Activities (Prevention) Act, 1987, Prevention of Corruption Act, 1988, Narcotic Drugs and Psychotropic Substance Act, … for the Assessment Years 1994-95 and 1995-96, were pending before the Commissioner of Income Tax (Appeals). 4. The Finance Act, 1998 introduced the KVSS, 1998 with effect from 1 September, 1998 providing for settlement of tax disputes pending … 1. This petition filed under Article 226 of the Constitution of India challenges:â” (a) three orders dated 12 February