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Commissioner of Income-tax Vs. Chackolas Spinning and Weaving Mills Lt ...
Kerala
Mar-03-1989
Direct Taxation
Finance Act, 1975; Income Tax Act, 1961 - Sections 40A(7)
[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
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Garware Synthetic Bristles
Supreme Court of India
Sep-09-1993
Direct Taxation
Finance Act, 1975; Inacome Tax Act, 1961 - Sections 37 and 40A(7)
(1994)117CTR(SC)260; [1994]205ITR426(SC)
(7) of Section 40A is not applicable to the said assessment year. Sub-section (7) was introduced by the Finance Act, 1975, with retrospective effect from April 1, 1973. In other words, Sub-section (7) applies on and from the assessment
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 & Ask18-section briefs on any result in this list
Commissioner of Sales Tax, Delhi and ors. Vs. Shri Krishna Engg. Co. a ...
Supreme Court of India
Jan-25-2005
Sales Tax
Delhi Sales Tax Act, 1975 - Sections 2, 3, 3(3), 4, 4(2), 7, 8, 9(2), 18(1), 21, 22, 43, 43(5), 71, 71(1), 71(2) and 72; Delhi Sales Tax Rules, 1975 - Rules 7, 8, 8(4) and 9; Bengal Finance (Sales Tax) Act, 1941
AIR2005SC958; 117(2005)DLT147(SC); JT2005(1)SC563; (2005)2SCC692; [2005]139STC457(SC)
twelve months prior to the date of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941, as it was then in force, or under this Act(v) sale to a registered … the Delhi Sales Tax Act, 1975 and the Rules made thereunder :(i) That under the Delhi Sales Tax Act 1975, Section 3 is the charging Section, it provides for the incidence of tax. It is laid down that every … the same is beyond the powers of the Administrator conferred under Section 71 of the Delhi Sales Tax Act, 1975 to the extent that prescribes
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 & 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 & 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 & 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)
In all the cases before us, the assessees had exercised the option under sub-section (7) of section 172. 7. So far as section 172 is concerned, the changes made by the Finance Act, 1975, the amendments were … 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
Tag this Judgment! AI Brief & AskDharmodayam 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 & AskCommissioner of Income-tax Vs. Andhra Prabha P. Ltd.
Chennai
Feb-27-1979
Direct Taxation
Income Tax Act, 1961 - Sections 28, 36(1), 37(2) and 40A(7); Working Journalists (Conditions of Service and Miscellaneous Provisions) Act, 1955; Finance Act, 1975
(1980)14CTR(Mad)269; [1980]123ITR760(Mad)
employees under an irrevocable trust,' 7. Subsequently, a new provision, Section 40A(7), came to be introduced by the Finance Act, 1975, with effect from 1st of April, 1973. The new provision stated :'(a) Subject to the provisions of Clause
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