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

Court : Supreme Court of India

Subject : Education

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 … served for 5-7 years down the line, it was unfair on the part 19 of the respondents, more so, when their service conditions stand protected … 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

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, … group of petitions by a common judgment.3. In order to understand the nature of the controversy between the parties it is necessary to see the legislative history of the tax on agricultural income and on capital gains.

Commissioner of Income-tax Vs. Vaish Brother's and Co.

Court : Allahabad

Subject : Direct Taxation

Acts : Finance Act, 1973 - Sections 2, 2(7), 8(3), 32A, 80HH and 84(2); ;Wealth-tax Act, 1957 - Sections 5(1); Income Tax Act; Finance Act, 1966 - Sections 2(7)

Reported in : [2001]247ITR385(All); [2001]117TAXMAN579(All)

correct in holding that the assessee-company is an 'industrial undertaking' within the meaning of Section 2 of the Finance Act, 1973 ?' 2. The aforesaid question is stated to arise out of a consolidated order dated June 26, 1980, … as well as by the Commissioner of Income-tax (Appeals) but was accepted by the Appellate Tribunal. The relevant part of the Appellate Tribunal's order containing its finding about the nature of the assessee's activities and the Tribunal's

Commissioner of Income Tax Vs. Rashmi Kamdar

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(24), 3, 3(1), (3), 4, 10(3), 14, 28, 56(1), 59, 139 and 263; Wealth Tax Act, 1957 - Sections 2 and 3(2)

Reported in : (1996)131CTR(Mad)277; [1996]217ITR559(Mad)

be chargeable in accordance with the provisions of sub-s. (8) of s. 139 of the Act. 5. The Finance Act (16 of 1972) prescribed under s. 2(1) thereof subject to the provision of sub-s. (2) and (3), for … winnings cannot be considered in the previous year ended on 30th June, 1972, relevant for the asst. yr. 1973-74 is valid and sustainable in law ?' 2. The assessee had adopted the year ended on 30th June, … submitting the return, showing a net income of Rs. 1,600 only in Part III thereof, he included the above sum of Rs. 42,383 as income

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

principle of that decision is to be applied, the special excise duty levied under section 27(4) of the Finance Act, 1973, has to be treated as part and parcel of the excise duty leviable under the Central Excises and … taxpayers is hard and the Legislature does not go out of its way to make it any easier'. 2. The Sirpur Paper Mills, a public limited company, brought this appeal against the judgment of our learned brother,

Yoshio Kubo Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

was preceded by Section 40(c) (iii) which was applicable only to companies. That (Section 40(c)(iii)) was introduced by Finance Act, 1973 with effect from 1-4-1963, read as follows: ITA 441/2003 and connected cases Page 18"0. Amounts not deductible.-Notwithstanding anything … the recipient without any demand for the same by the recipient, or without any legal obligation on the part of the donor to make the payment, would not make any difference. Counsel also relied on the ruling … INCOME TAX XVI ...Appellant versus MR. SHORT DONALD ..... Respondent + ITA 212/2009 THE COMMISSIONER OF INCOME TAX versus MR. FUMIO GOTO + ...Appellant .....

V. Guruvaiah Naidu and Sons Vs. Commissioner of Income Tax.

Court : Chennai

Subject : Direct Taxation

Reported in : (1997)142CTR(Mad)546

'expenditure wherever incurred'.6. Further, according to the abovesaid decision, the Explanation appended to the section retrospectively by the Finance Act, 1973 has clearly excluded the expenditure incurred on certain items by an assessee engaged in the business of operation … goods to their destination outside India or on the insurance of such goods while in transit'. The first part 'distribution, supply or provision outside India of such goods, services or facilities not being expenditure incurred in India … :In pursuance of the direction given by this Court in TCP No. 278 of 1982, dt. 21st February, 1983, the Tribunal referred the following two

G.T. Cold Storage and Ice Factory Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40, 80HH, 80J and 80J(4)

Reported in : (2004)191CTR(All)264; [2005]275ITR340(All)

for holding that the stored articles have undergone a 'process' within the meaning of Section 2(7) of the Finance Act, 1973, and therefore, running of a cold storage was not an industrial company.'8. Section 80HH of the Act provides … rise to the present references are as follows :The applicant had paid salary of Rs. 12,000 to its partner Sri Yadav Kishan Goel and the same was added back while computing the income of the applicant in

Hira Lal Vs. M.V.N. Rao and anr.

Court : Delhi

Subject : CustomsCriminal

Acts : Constitution of India - Article 22; Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1)

Reported in : 1985(1)Crimes936a; ILR1985Delhi335

affidavit dated 9th October, 1984 of Shri R. Mukhopadhyay, Deputy Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi was also filed. The facts which emerged from the said files and affidavit … been indulging in buying and selling foreign exchange in violation of the provisions of the Foreign Exchange Regulation Act, 1973 and that it was necessary to detain him under Cofeposa with a view to prevent him from indulging … it takes time to prepare all the relevant documents. Furthermore, during a part of this period the Parliament was in session and, it is alleged, … Bhora (hereinafter referred to as the detenu) pursuant to an order dated 28th June, 1984 having been passed by respondent No. I under section 3(1)

Great Eastern Shipping Co. Ltd. Vs. Commissioner of Income-tax, Bombay ...

Court : Mumbai

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922; Finance Act, 1957; Finance (Amendment) Act, 1958; Finance (Amendment) Act, 1959

Reported in : [1979]118ITR609(Bom); [1979]1TAXMAN393(Bom)

the assessee had no assessable income for the assessment year 1957-58, the question of the application of the Finance Act did not arise and consequently other provisions in the relevant Schedule would not apply. It was further submitted … bonus shares issued during the accounting year ending 30th June, 1956 ?' 2. A few facts may be stated : The assessee is a company … accounting year relating to the assessment year 1957-58. The deduction of the said amount was made is this particular assessment year for the reason that such withdrawal would not be made in respect of the assessment year