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Assistant Controller of Estate Duty and ors. Vs. Prayag Dass Agarwal

Court : Supreme Court of India

Subject : Other Taxes

Acts : Estate Duty Act, 1953 - Sections 5(1), 35, 51, 52, 52(1), 52(3), 85 and 85(1); Constitution of India - Articles 136 and 226; Estate Duty Rules - Rule 18; Finance Act, 1910 - Sections 48, 56, 56(1) and 56(2); Direct Taxes (Amendment) Act, 1964 - Sections 52; Central Boards of Revenue Act, 1963 - Sections 2; Finance (Amendment) Act, 1946 - Sections 49, 50 and 51; Finance (Amendment) Act, 1949; Finance (Amendment) Act, 1975 - Sections 22

Reported in : AIR1981SC1263; (1981)22CTR(SC)118; [1981]129ITR404(SC); 1981(1)SCALE786; (1981)3SCC181; [1981]3SCR576; 1981(13)LC513(SC)

the former estate duty was replaced by the new tax known as capital transfer tax by the British Finance Act 1975 (vide Section 22 of the Finance Act 1975). The relevant part of paragraph 17 of Schedule 4 to

Prince Plastics and Chemical Industries and ors. Vs. Commissioner of S ...

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Rules, 1975 - Rules 5(2), 7, 7(3), 8(4), 9(2), 11, 17, 22, 26 and 50; Delhi Sales Tax Act, 1975 - Sections 2, 4, 4(2), 5, 39(5), 20(3), 21, 23, 24, 25, 43, 43(5), 71, 71(1), 71(2) and 72; Bengal Finance (Sales Tax) Act, 1941 - Sections 18 and 18(1); Central Sales Tax Act, 1956 - Sections 8(1), 8(4), 10, 13(3) and 13(4); Bengal Sales Tax Rules, 1941 - Rule 27A, 27A(1), 27A(3) and 27A(4); Constitution of India - Articles 19(1), 226 and 227; Madhya Pradesh Sales Tax (Central) Rules, 1957 - Rule 8(1A); Central Sales Tax (Registration and Turnover) Rules, 1957 - Rule 12(1); Madhya Pradesh General Sales Tax Act, 1958; Madras General Sales Tax Act, 1939 - Sections 19(1) and 19(2); Hyderabad Land Revenue Act - Sections 172; Delhi Sales Tax (Amendment) Act, 2000; Municipal

Reported in : [2003]131STC372(Delhi)

been convicted of an offence under this Act or under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as then in … on the grounds that it is ultra virus the provisions of Section 4(2)(a)(v) of the Delhi Sales Tax Act, 1975 (hereinafter referred to as 'the Act'). The immediate grievance of the Petitioners pertains to the non-issuance of Sales … registered dealer can collect sales tax, but this can only be done in accordance with the provisions of Section 22 of the Act. Section 50(g) makes it an offence to collect tax except in accordance with the Act

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : 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

Reported in : 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 … of the proceedings of drawing of chitty and filing of the same with the Registrar. Sections 15 to 22 of the Act relate to the foreman. Sections 15 to 17 deal with the security to be given

Commissioner of Income-tax Vs. Chackolas Spinning and Weaving Mills Lt ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1975; Income Tax Act, 1961 - Sections 40A(7)

Reported in : [1989]178ITR603(Ker)

that the assessee created a gratuity fund on December 22, 1975, after Section 40A(7) was introduced by the Finance Act, 1975. The fund was approved by the Commissioner of Income-tax on March 27, 1976, to be effective from December

Swedish Match Ab and anr. Vs. Securities and Exchange Board, India and ...

Court : Supreme Court of India

Subject : Company

Acts : Security and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 - Regulations 2, 2(2), 3, 7, 10, 11, 11(1), 12, 14, 15, 16, 20, 22(3), 44, 45 and 45(6); ;Constitution of India - Article 142; ;Essential Commodities Prices and Stocks (Display and Control) Order, 1967; Companies Act, 1956 - Sections 81(1)(A); Security and Exchange Board of India Act, 1992 - Sections 4(3), 11, 11A, 11B, 11B(3), 11B(4), 15A, 15H, 15I, 15T, 15Z, 24 and 30; Security and Exchange Board of India Ordinance, 1992; Code of Civil Procedure (CPC) - Order 41, Rule 33; Finance Act, 1975

Reported in : AIR2004SC4219; IV(2004)BC211; [2004]122CompCas83(SC); (2004)4CompLJ25(SC); JT2004(7)SC94; 2004(7)SCALE158; (2004)11SCC641; [2004]54SCL549(SC)

a tax avoidance case concerning capital transfer tax, the Court of Appeal were called on to construe the Finance Act 1975 Sch 5 para 6(7) as originally enacted. Counsel for the Inland Revenue put forward several alternative arguments on … issued :'In view of the above the exercise of the powers conferred upon me under sub-section (3) of Section 4 read with Section 11B SEBI Act 1992 (hereinafter referred to as the Act) read with Regulation 44 … to all the shareholders of the target company in terms of Regulation 22(3) for the purpose of allowing and enabling the existing shareholders to avail

Commissioner of Income-tax Vs. Ghaziabad Engineering Co. (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : 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

Reported in : (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 … allottee stood completed on January 5, 1971, and not on April 13, 1971, when the lease dated March 22, 1971, was got registered and thus the assessed was not liable to capital gains tax ?2. Whether, on

P.H.C.M. Gandhi, President Rica Employees Union (AITUC) Vellore Vs. Th ...

Court : Chennai

Subject : Education

of 58 years concerned and direct the first respondent to implement G.O.Ms.No.147 Finance (HRM-IV) Finance Department dated 30.06.2014 passed by the Government of Andhra Pradesh … educational purpose, incidental thereto. The said institute was registered on 03.07.1986 under the Tamil Nadu Societies and Registration Act, 1975 with Registration No.76/86. The Management of the institute is vested with the Board of Management comprising of members, … of the Trade Union Act, 1926. The writ petitioner has further contended that according to the provisions of Section 22 of the Trade Union Act, 1926, outsiders not more than 50 percent can be elected, as office bearers

M/s. Citi Bank Vs. Commissioner of Sales Tax

Court : Delhi

Subject : Sales Tax

Court by the Appellate Tribunal Sales Tax, Delhi ( ˜Tribunal') under Section 49 of the Delhi Sales Tax Act, 1975 ( ˜DST Act') requiring it to answer the following questions of law: (i) Whether in the facts and … ( ˜Bank'), is a foreign company carrying on banking business in India by virtue of license granted under Section 22 of the Banking Regulation Act, 1949 ( ˜BR Act'). It also makes advances for purchase of cars repayable … for purchase of cars repayable in monthly instalments. The cars which are financed are hypothecated to the Bank as security. The possession of the cars

The Asstt. C.i.T. Vs. National Lamination Industries

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2007)109ITD181(Ahd.)

that case was whether the assessee was an industrial company within the meaning of Section 2(8) of the Finance Act, 1975, and that, in answering that question, the High Court had held that raw diamonds and cut and polished … Roy Mr.S.K. Hajra Choudhury, third edition (Asia Publishing House), under heading "Heat treatment", the learned authors (at page 226) has summarised that: Heat treatment of metals may be defined as an operation or combination of different operations

D.P. Agrawal Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH, 80I and 80HH(4)

Reported in : (2005)193CTR(MP)297; [2005]272ITR118(MP); 2004(3)MPLJ338

that case was whether the assessee was an industrial company within the meaning of Section 2(8) of the Finance Act, 1975, and that, in answering that question, the High Court had held that raw diamonds and cut and polished … only from a judgment and order passed by a single Judge in exercise of original jurisdiction under Article 226 of the Constitution of India to a Division Bench comprising of two Judges of the High Court and