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Delhi Cold Storage Pvt. Ltd. Vs. Commissioner of Income-tax, New Delhi
Supreme Court of India
Aug-14-1991
Direct Taxation
Income Tax Act; Finance Act, 1973 - Sections 2(7) and 8(3)
AIR1991SC2125; [1991]72CompCas723(SC); (1991)3CompLJ131(SC); (1991)98CTR(SC)165; [1991]191ITR656(SC); JT1991(3)SC449; 1991(2)SCALE346; (1991)4SCC239; [1991]3SCR589
a cold storage. The year of assessment is 1913-74. An 'industrial company' as defined in Section 2(7)(c) of Finance Act, 1973 for the purposes of the First Schedule of that Act was entitled to certain concessions in the matter
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Gujarat-i Vs. Lakhtar Cotton Press Co. (Pv ...
Gujarat
Jun-30-1982
Direct Taxation
Income Tax Act, 1961 - Sections 263; Finance Act, 1973 - Sections 2(7); Finance (Amendment) Act, 1974 - Sections 2(8)
[1983]142ITR503(Guj)
charges. The ITO treated the assessee as an 'industrial company' within the meaning of s. 2(7)(c) of the Finance Act, 1973. That section in so far as we are concerned, reads as under : 'For the purposes of this
Tag this Judgment! AI Brief & AskDelhi Cold Storage (P.) Ltd. Vs. Commissioner of Income-tax, Delhi-1
Delhi
Apr-19-1984
Direct Taxation
Finance Act, 1973 - Sections 2(7)
(1985)45CTR(Del)24; ILR1984Delhi407
of cold storage could be held to be an industrial company for purposes of section 2(7)(c) of the Finance Act, 1973, and the First Schedule thereto ?' 2. The assessed is a company incorporated under the Indian Companies Act.
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The Delhi Cold Storage (P) Ltd. Vs. the Commissioner of Income-tax, B ...
Delhi
Apr-19-1984
Direct Taxation
Finance Act, 1973 - Sections 2(7)
[1985]156ITR97(Delhi)
cold storage could be held to be an Indastrial Company . for purposes of Section 2(7)(c) of the Finance Act, 1973 and the First Schedule thereto ?'The assessed is a company incorporated under the Indian Companies Act. The assessment
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. National Insurance Co. Ltd.
Kolkata
Aug-03-1977
Direct Taxation
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
[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, … Life Insurance (Emergency Provisions) Act, 1956 (hereinafter stated as ' the Act '). The assessee was paid under Section 7 of the Act a compensation of Rs. 81,069 for the deprivation of the management of the said life
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Vijaya Retreaders
Kerala
Aug-10-2001
Direct Taxation
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)
[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
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Berry's Hotels Pvt. Ltd.
Mumbai
Jun-07-1993
Direct Taxation
Finance Act, 1973 - Sections 2(7)
[1994]207ITR615(Bom)
law in holding that the assessee is an 'industrial company' as defined in section 2(7) (c) of the Finance Act, 1973 ?' 2. The relevant assessment year is 1973-74. Berry's Hotels Private Ltd., Bombay - the assessee - is
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Ahmed A. Fazalbhoy (P.) Ltd.
Mumbai
Apr-29-1991
Direct Taxation
Finance Act, 1973 - Sections 2(7)
[1991]189ITR663(Bom)
the assessee-company is entitled to be termed as an 'industrial company' as defined by section 2(7)(c) of the Finance Act, 1973 ?' 2. The assessee is a company whose main business is running a cold storage plant and also
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Vaish Brother's and Co.
Allahabad
Sep-23-1999
Direct Taxation
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)
[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, … was followed by the Supreme Court in Builders Associations of India v. Union of India : [1994]209ITR877(SC) . 7. Learned counsel for the assessee, however, contended that the assessee does not claim to be manufacturing or producing
Tag this Judgment! AI Brief & AskThe Indian Hotels Company Ltd. and Others Vs. the Income Tax Officer, ...
Supreme Court of India
Aug-08-2000
Direct Taxation
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
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
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