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Commissioner of Income-tax, Bangalore Vs. Venkateswara Hatcheries (P) ...
Supreme Court of India
Mar-24-1999
Direct Taxation
Income Tax Act - Sections 2(45), 3, 7, 10(27), 32A(2), 33(1), 43A, 80JJ, 88J and 256(2); Finance Act, 1964; Finance Act, 1975; Finance Act, 1976; Sales Tax Act; Central Excise Act
AIR1999SC1225; [1999]237ITR174(SC); JT1999(2)SC338; 1999(2)SCALE257; (1999)3SCC632; [1999]2SCR177
the exemption to Rs. 10,000 in a year.12. Consequently, Section 10(27) of the Act was omitted by the Finance Act 1975 with effect from 1st April, 1976 and Section 80J was brought into the Act with effect from the … be decided is whether the assessee is an industrial undertaking'. The appeals excepting Civil Appeal No. 2596 of 1997 are directed against the judgments of Andhra Pradesh and Karnataka High Courts whereby the two High Courts following
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. M. Manickasundaram
Chennai
Sep-08-1995
Direct Taxation
Finance Act, 1975 - Schedule I - Rule 7; Income Tax Act, 1961 - Sections 2, 2(23), (39) and (48), 67, 139, 139(8), 183, 184, 184(7), 185, 185(1), 215, 246 and 256
[1996]220ITR133(Mad)
regard to the provisions of rules 5 and 7 in Part IV of the First Schedule to the Finance Act, 1975, the Appellate Tribunal was right in holding that the assessee's share of loss from a firm, known as … Abdul Hadi, J.1. All these tax cases references under section 256 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), relate to the same assessee. Tax
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Hongkong Oceans Shipping and Others
Chennai
Sep-30-1997
Direct Taxation
Income Tax Act, 1961 - Sections 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43A, 44B, 160, 163, 172, 172(1), (2), (4) and (7)
[1999]238ITR955(Mad)
by a non-resident which carries passengers, livestock, mail or goods shipped at port in India. Prior to the Finance Act, 1975, there was a further clause at the end of sub-section (1) of section 172 as follows : 'Unless
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Dharmodayam Company Vs. Union of India (Uoi)
Kerala
May-31-2005
Civil
Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002
AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332
constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature
Tag this Judgment! AI Brief & AskStar Television News Limited Vs. Union of India (Uoi) Through the Secr ...
Mumbai
Aug-07-2009
Direct Taxation
Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code
2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)
legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and … Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975 with effect from 1st April, 1976. Since then, there have been several amendments. Some of the relevant provisions
Tag this Judgment! AI Brief & AskGoods Agro Chemicals and ors. Vs. Assistant Collector of Customs
Kerala
Aug-19-1986
ExciseConstitution
Central Excise Tariff Act; Customs Act, 1962 - Sections 2(15), 12, 12(1) and 28; Finance Act, 1961 - Sections 13; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); ;Central Excise Act, 1944; Finance (Amendment) Act, 1981; Constitution of India - Article 226
1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)
to take the view that 'copper scrap is copper in crude form'. Subsequently the 1981 amendment of the Finance Act set at rest all conflict by inserting a new specific provision 'copper scrap and waste'. This, it is … provided for levy of certain duties and fixed the rates as may be specified under the Customs Tariff Act, 1975 or under any other law, for the time being in force. Section 2 of the Tariff Act provided … refer to the facts in one writ petition, O.P. No. 2641 of 1981 as the facts in others are practically similar.2. The petitioner is a
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. May and Baker (India) Pvt. Ltd.
Mumbai
Mar-12-1991
Direct Taxation
Enactment of Payment of Gratuity Act, 1972 - Sections 40(A)(7); Finance Act, 1975; Income Tax Act, 1961 - Sections 37, 40A, 40A (7) and 260(1)
(1991)95CTR(Bom)168; [1991]192ITR239(Bom)
section 40A(7) was introduced in the Income-tax Act, 1961, with retrospective effect from April 1, 1973, by the Finance Act, 1975, on May 12, 1975. The assessment year involved herein being assessment year 1973-74, ordinarily the assessee's claim for
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Ghaziabad Engineering Co. (P.) Ltd.
Delhi
Jan-10-2001
Direct Taxation
Income-tax Act, 1961 - Sections 36, 36(1), 37, 37(1), 40A, 40A(7), 47 and 256(1); Payment of Gratuity Act, 1972; Finance Act, 1975; Registration Act, 1908 - Sections 47
(2001)169CTR(Del)74; [2001]249ITR244(Delhi)
that the assessment year involved is prior to the introduction of Section 40A(7) of the Act by the Finance Act, 1975, with retrospective effect from April 1, 1973. That being the position, the Tribunal was justified in holding that
Tag this Judgment! AI Brief & AskRotork Controls India (P) Ltd. Vs. Commissioner of Income Tax, Chennai
Supreme Court of India
May-12-2009
Direct Taxation
Income Tax Act, 1961 - Sections 28, 30 to 39, 40A(1), 40A(7) and 145; Companies Act; Finance Act, 1975; Income Tax Act, 1922 - Sections 10(2)
(2009)223CTR(SC)425; [2009]314ITR62(SC); JT2009(6)SC637; 2009(7)SCALE456; [2009]180TAXMAN422(SC); 2009AIRSCW4902
the High Court was affirmed by this Court. It was held that Section 40A(7) which stood inserted by Finance Act, 1975 w.e.f. 1.4.73 has been given an overriding effect over Section 28 as well as Section 37 of the
Tag this Judgment! AI Brief & AskVirtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i
Supreme Court of India
Feb-06-2007
Direct Taxation
Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)
(2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665
the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the decision … Court of Delhi against the order passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') under Section 260A of the Income Tax Act. Assessee also filed ITA No. of 2004 being aggrieved against a part … deleting the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961 (for short 'the Act') merely on the ground that the total income
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