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Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

amendments-please see Finance Act, 1966, Finance (No. 2) Act 1967, Finance Act, 1970, Finance (No. 2) Act 1971, Finance Act, 1974, Finance Act, 1977, Finance Act, 1979, Finance Act, 1981 and lastly Finance Act, 1985 by which the crucial … absolutely essential in that context.11. This leaves us to consider the meaning of 'total income' as found in Section 23(2). Section 23(2) deals with computation of income from house property. The stipulation was that the said income from

Zahoor Ahmed Peshimam and Another Vs. the Union of India and Others

Court : Mumbai

Subject : CustomsCriminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3; Constitution of India - Articles 22(5), 32 and 226; Foreign Exchang Regulation Act, 1973 - Sections 73; Defence of India Rules - Rule 30(1); Customs Act, 1962 - Sections 104; Gujarat Prevention of Antisocial Activities Act, 1985 - Sections 3(2)

Reported in : 1998(5)BomCR620

September, 1996, by the detaining authority Shri K.L. Verma, Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue (COFEPOSA Unit). The said orders dated 3-9-1996 have been issued in exercise of the powers … powers conferred upon him by section 3(1) of the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974, (COFEPOSA). The detaining authority was satisfied with respect to the said detenus Sajid Ahmed and Kasim Dhorajiwala that … detaining authority for considering the entire material running into as many as 2301 pages before passing the order of detention on 3rd September 1996. As

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in the assessment for assessment year 1992-93, referred to the definitions of debentures and bonds … These observations are summarized by us in para 11 of this order. Pages 13, 16, 19, 20 and 23 of the Commissioner (Appeals)'s order were referred to. The observations on these pages have been noted by us

Controller of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma

Court : Karnataka

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 7(1), 7(2), 34(1) and 34(2)

Reported in : ILR1984KAR1368; [1985]151ITR197(KAR); [1985]151ITR197(Karn); 1984(2)KarLJ396

the value of the property passing; for determining the rate, the principle of 'aggregation' was introduced by the Finance Act, 1894, s. 4 (amended by the Finance Act, 1900, s. 12, the Finance Act, 1907, s. 16 and … Puttaswamy, J. 1. In T.R.C. No. 17 of 1974, the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore ('the Tribunal'), at the instance … than once on the same death.' 22. It is now necessary to make a detailed analysis of this section. 23. Earlier, we have noticed that the charge to estate duty arises when property passes or is deemed to

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for … the case of Allied Finance Pvt. Ltd. 3.1 For the assessment year 1974-75 Assessing Officer made variation in ALV of Allied Finance Pvt. Ltd. Assessing … to as ALV). In his opinion the monthly rent which the property might fetch within the meaning of section 23 of the Income-tax Act, 1961 (hereinafter called the Act) could not be less than Rs. 7 lakhs per

Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the meaning of Section 2(m) … Tax claimed as deduction (being ' debt owed') 123456781957-58 2012 2-11-1956 14,87,095 14,74,645 11,19,534 8,47,644 8,47,644 1958-59 2013 23-10-1957 14,89,092 14,75,342 11,21,072 8,48,782 8,41,686 1959-60 2014 11-11-1958 14,89,596 14,58,246 11,21,60 8,49,070 8,41,232 1960-61 2015 31-10-1959 15,03,404 14,69,947

Bhavani Shankar B. Paliwal Vs. the Union of India (Uoi) and ors.

Court : Mumbai

Subject : Criminal

Reported in : (1998)100BOMLR551

passed by the second respondent Mr. K. L. Verma, Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi, detaining the detenu under Section 3(1) of the Conservation of Foreign Exchange and … Delhi, detaining the detenu under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as the COFEPOSA Act). The detention order along with the grounds of detention bearing the … station visited the detenu's residence mentioned above, but, could not trace him.On 23.8.1996, a proclamation under Section 7(1)(b) of the COFEPOSA Act, dated 9.8.1996, which

Tryba Marek Vs. Union of India

Court : Delhi

Subject : CustomsCriminal

Acts : Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1)

Reported in : 46(1992)DLT418; 1992(22)DRJ408

detention order dated 6th March, 1991, passed by the Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi, under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling … English and Hindi are not supplied in Polish translation (page nos.l4, 15, 23 to 34, 35 to 43, 50 (Hindi) 53 to 56 and 57 … of Revenue, New Delhi, under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.(2) On 11th March, 1991, the detenu while he was in judicial custody was detained in pursuance of the

C.c. C.e. And S.t. Bangalore (adjudication) Vs. M/s Northern Operating ...

Court : Supreme Court of India

Subject : Service Tax

Service”, “Business Auxiliary Service”, “Commercial Training and Coaching Service”, “TTSS”, “Telecommunication and Legal Consultancy Service” etc., under the Finance Act, 1994 (hereafter “the Act”). Following an audit of the records by the revenue’s officials, proceedings were initiated against … pointing in the opposite direction [See Atiyah, PS. "Vicarious Liability in the Law of Torts", pp. 37-38]..” 35 1974 (1) SCR74728 41. The ruling in Silver Jubilee (supra) about the flexibility in regard to deciding the question … revenue for the subsequent period. The CESTAT, by its common 1 Under Section 35L (b) of the Central Excise Act, 1944. 2 Dated 23.12.2020 in

Jawahar Annaldamla and Others Vs. Jamnalal Bajaj Institute of Manageme ...

Court : Mumbai

Subject : Civil

Acts : Maharashtra Educational Institutions (Prohibition of Capitation Fees) Act, 1987 - Sections 4 and 13; Bombay University Act, 1974 - Sections 23(1), 24(37) and 66

Reported in : AIR2000Bom159; 2000(1)ALLMR457; 2000(2)BomCR475; (2000)1BOMLR550; 2000(2)MhLj749

Ordinances. Under section 66 various committees are constituted for conducting the business of the University. There is a Finance Committee which considers the finance of the University. According to the learned Counsel, the Finance Committee had considered … but it is a department of the Bombay University and therefore, it was then governed by theBombay University Act, 1974. It is further submitted that the institute is an autonomous and independent department of the University and it … its meeting held on 26-4-1994 and accordingly, the Executive Council under section 23(1) of the Act had decided to increase the tuition fees and revise