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Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Brussels on 22 January 1972 and the introduction of ACT in April 1973. Their arguments are directed in part to issues of domestic law. But … from six to three years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants

Commissioner of C. Ex. Vs. Saktigarh Textile Industries Pvt. Ltd.

Court : Kolkata

Subject : Excise

Acts : Limitation Act, 1963 - Sections 3, 4, 5, 24 and 29(2); ;Central Excise Act, 1944 - Sections 35G, 35G(1), 35G(3), 35H and 35(1); ;Finance Act, 1999 - Sections 35H; ;Foreign Exchange Regulation Act, 1973 - Section 54; ;Foreign Exchange Management Act, 1999 - Sections 35, 112, 128 and 130A; ;Income Tax Act - Sections 256 and 256(2); ;Customs Act, 1962 - Section 130(3); ;Wealth Tax Act, 1957 - Sections 35H and 27(2); ;Limitation Act, 1908 - Sections 3, 5 and 5(9); ;Representation of Peoples Act, 1951 - Sections 81, 82, 86 and 117; ;Uttar Pradesh Sales Tax Act, 1948 - Section 10; ;Arbitration Act, 1940; ;Arbitration and Conciliation Act, 1996 - Section 34; ;Andhra Pradesh (Telan-gana areas) Tenancy and Agricultural Lands Act, 1950; ;Code of Civil Procedure (CPC) - Section 151

Reported in : 2005(188)ELT8(Cal)

Section 35H of the Central Excise Act, 1944 and points out that this Section 35H was inserted by Finance Act, 1999 replacing the earlier provisions where the period of limitation was less than the period of limitation provided … the statute dealing with Revenue Laws operating in the Revenue field.7.2 Section 54 of the Foreign Exchange Regulation Act, 1973 while providing for appeal to the High Court prescribed that an appeal should not be entertained if filed … the jurisdiction of the High Court in respect of Sections 4 to 24 of the Limitation Act. If it had a different intention, in that

Vishal International Production Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)46ITD312(Delhi)

ultimate analysis concluded that the assessee was not an "Industrial Company" as defined in Section 2(7)(c) of the Finance Act, 1980.4. Being aggrieved with the action of the CIT (Appeals), the assessee took up the matter before the … re-release of old pictures and also on account of "realisation on extra prints". (c) That CBDT Circular No. 24 dated 23rd July, 1969 stated in positive terms that production of films tantamounted to an activity of manufacture

Commissioner of Gift-tax Vs. Sah Roop Narain

Court : Rajasthan

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 2 and 4(1); Finance Act, 1980

Reported in : [1988]169ITR794(Raj)

only by virtue of Clause (e) inserted in Sub-section (1) of Section 4 of the Act by the Finance Act, 1980, with effect from April 1, 1980, that such a transaction can be treated as a gift taxable … it is not hit by Section 4(1)(c) of the Gift-tax Act, 1958?' 2. The relevant assessment year is 1973-74. By a will dated January 15, 1951, executed by Mohan Lal Sanghi, father of Smt. Ayodhya Kumari, wife

Controller of Estate Duty, Gujarat Vs. Kantilal Trikamlal

Court : Supreme Court of India

Subject : FamilyDirect Taxation

Acts : Estate Duty Act, 1953 - Sections 2(15), 5, 9 and 27

Reported in : AIR1976SC1935a; [1976]105ITR92(SC)

'disposition' is concerned, by Jenkins L. J., in In re Stratton's Disclaimer relating to Section 45 of the Finance Act, 1940 (which runs similar in strain to Section 2(15)). Noting the strength of the sweeping and unparticularized reference … with a similar situation, this Court in Trustees of Port, Bombay AIR 1973 SC 923 observed. Is it fair in these circumstances that one party, … of rights, not a transfer in the strict sense. Shri Justice Hegde, speaking for the Court, placed on Section 24 of the Act more or less the same interpretation as was put in Getti Chettiar : [1971]82ITR599(SC) by

Delhi Abibhavak Mahasangh Vs. Union of India and Others

Court : Delhi

Subject : Constitution

Acts : Constitution of India, 1950 - Article 226

Reported in : 1998VIIAD(Delhi)445; 76(1998)DLT457; 1999(49)DRJ766

to exist. Bearing in mind that the schools should be able to finance its capital expenditure the guidelines suggested by the Committee were these:-(a) Donations … to issue a binding instruction should extend to all the non-recognised institution as well. (vi) The Delhi Education Act, 1973 should be amended to provide for the directives to be binding on the management of schools. Where such … Board for the purpose of advising the Administrator on the matters of policy relating to education in Delhi. Section 24 provides for the inspection of the schools. It also empowers the Director to issue any directions requiring the

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, … the person receiving it.6. On April 1, 1937, the Govt. of India Act, 1935, came into force. Sub- section (2) of s. 311 of the said Act defined 'agricultural income' as meaning 'agricultural income as defined for … however, point out that this authority proceeds upon the basis (see pp. 247-8) as if the proviso to sub-cl (c) of cl. (1) of s.

Radmacher (Formerly Granatino) (Respondent) Vs. Granatino (Appellant)

Court : UK Supreme Court

Subject : Land Acquisition

and Property Act 1970, the provisions of which were largely re-enacted as Part II of the Matrimonial Causes Act 1973 ("the 1973 Act"). Significant changes were made to these provisions by the Matrimonial and Family Proceedings Act 1984 … party pay to the other, or for the benefit of any child of the marriage, a lump sum. Section 24 gives the court power to direct a party to transfer specified property to the other party or to … valid and binding agreement relating to arrangements for the couple's property and finances, not only while the marriage still existed but also after it had

Rattan Lal and ors. Vs. Income Tax Officer Etc. Overruled

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68; Finance Act, 1965 - Sections 24

Reported in : ILR1974Delhi621; [1975]98ITR681(Delhi)

had not paid the tax thereon to come forward to get the tax liabilities settled. The immunity under section 24 of the Finance Act was conferred on the declarants only. If it was found that the income was … three creditors or depositors, which had been duly declared by them under the voluntary disclosure scheme under the Finance Act and income-tax had been paid in respect thereof and that these amounts were later deposited by the aforesaid … of Income-tax, U.P., Kanpur, Itr 40 of 1972 decided on September 12, 1973, (7). The learned Judges in that case upheld the finding of the

Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 154; ;Finance Act, 1965

Reported in : [1981]130ITR710(Cal)

that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits … heard by a single Bench of this court and by a judgment and order dated the 28th November, 1973, the said rule nisi was discharged. Hence, this appeal. 8. The law as to what is a mistake … about the 27th February, 1970, respondent No. 1 completed the assessment under Section 143(3) of the I.T. Act, 1961, whereby the overall total income of … its later decision in Cloth Traders (P.) Ltd. [1974] 11 8 ITR 243 , the Supreme Court held that the income referred to in Section