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East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from

Commissioner of Income-tax Vs. Vijaya Retreaders

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10A, 80-I and 256(1); Finance Act, 1968 - Sections 2(6); Central Excise Act; Finance (Amendment) Act, 1973 - Sections 2(7)

Reported in : [2002]253ITR53(Ker)

appellant-company running a cold storage was not an industrial company for the purpose of Section 2(7)(c) of the Finance Act, 1973. It was held that in a cold storage there was no processing of goods. In a Bench decision … the expression 'manufacture' was considered by this court in Deputy CST v. Pio Food Packers [1980] 46 STC 63, among other decisions. In the said decision, the test evolved for determining whether manufacture can be said to

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)

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 … 1. This is an appeal under Section 260A of the IT Act, 1961.2. The relevant facts briefly are that the appellant carries on inter alia, … a second appeal before the Tribunal, Indore, numbered as ITAT Appeal No. 668/Ind/1999 contending inter alia, that the books of account of the appellant were

The Indian Hotels Company Ltd. and Others Vs. the Income Tax Officer, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J(1), 80J(4), 80J(6), 32A, 33 and 256(2); Finance Act, 1979 - Sections 2(7); Central Sales Tax Act, 1956; Finance Act, 1968 - Sections 2(6); Finance Act, 1973 - Sections 2(7); Constitution of India - Article 139A

Reported in : AIR2000SC2645; [2000]245ITR538(SC); JT2000(9)SC139; 2000(5)SCALE475; (2000)7SCC39; [2000]Supp2SCR261

Commissioner of Income-Tax v. Berry's Hotels Pvt. Ltd. : [1994]207ITR615(Bom) and held that benefit of Section 2(7)(c) of Finance Act, 1973 can be given to manufacturing concerns and not to trading concerns. In Fariyas Hotels Pvt. Ltd. v. Commissioner

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

C.i.T. Vs. Sanghi Oxygen Co.

Court : Rajasthan

Subject : Direct Taxation

Reported in : 1992(3)WLC329; 1992WLN(UC)421

provisions of Section 40A(7). The Income-tax Appellate Tribunal has ignored the amendment made by Section 6 of the Finance Act, 1975 with retrospective effect from 1st April, 1973. It was further submitted that when there is a specific

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

the U.K. and Norvegains sectors of North Sea. It was held that the Continental Shelf Act, 1964, and Finance Act, 1973, contained a clear recognition of the fact that a designated area is not part of U.K. and in … common order of the Commissioner (Appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271C of the Income Tax Act, 1961. Since the facts are common, these appeals have been heard together … positive response the Assistant Commissioner carried out survey at its premises on 6-11-1995, and in the course of survey, according to the Assistant Commissioner, incriminating

Commissioner of Income-tax Vs. National Insurance Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 2(4A), 3(1), 3(3), 3(5), 3(6), 10(1) and 66(1); ;Life Insurance (Emergency Provisions) Ordinance, 1956; ;Life Insurance (Emergency Provisions) Act, 1956 - Section 7; ;Life Insurance Corporation Act, 1956; ;Finance Act, 1973 - Section 4; ;Income Tax Act, 1961 - Section 28

Reported in : [1978]113ITR37(Cal)

argument of Mr. Pal which has not been noted earlier. It is based on section 4 of the Finance Act, 1973, by which Sub-clause (d) in Clause (ii) has been inserted in Section 28 of the Income-tax Act, 1961, … Deb, J.1. This reference under Section 66(1) of the Indian Income-tax Act, 1922, relates to the assessment year 1957-58 for which the relevant previous year

Commissioner of Income Tax Vs. N. C. John and Sons Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1996)135CTR(Ker)319

as may be prescribed.Original Explanation was renumbered as Explanation 1 and a new Explanation 2 was inserted by Finance Act, 1973 w. r. e. f. 1st April, 1968 Explanation 1. - In this section, 'domestic company' shall have the … Court in CIT vs. Alleppey Co. Ltd. : [1994]207ITR598(Ker) . Observations in the said judgment especially at page 605 thereof to the effect that the premium through the ECGC paid to them is certainly eligible for weighted