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Commissioner 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 … and 'registered firm' have the same meaning as defined under the Act). 8. We have considered the rival submissions. But, we are unable to accept … 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. Maharashtra Extraction Pvt. Ltd.
Mumbai
Sep-01-1993
Direct Taxation
Income Tax Act, 1961 - Sections 104, 104(4) and 263; Finance Act, 1975 - Sections 2(8)
[1994]209ITR41(Bom)
in fact it was, within the meaning of the said expression used in section 2(8) (c) of the Finance Act, 1975, section 104(4) of the Income-tax Act, 1961, was clearly attracted. Section 104(4) of the Income-tax Act provides that section
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. London Star Diamond Co. (i) Ltd.
Mumbai
Nov-15-1994
Direct Taxation
Income Tax Act, 1961 - Sections 80J; Finance Act, 1975 - Sections 2(8)
[1995]213ITR517(Bom)
law in holding that the assessee was an industrial company within the meaning of section 2(8) of the Finance Act, 1975 ?' 2. This reference pertains to the assessment year 1975-76. The assessee is a limited company which deals
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Commissioner of Income-tax Vs. Talwar Khuller (P.) Ltd.
Allahabad
Sep-10-1997
Direct Taxation
Finance Act, 1975 - Sections 8
(1998)149CTR(All)117; [1999]235ITR70(All)
assessee, a private limited company, is an 'industrial company' as defined by Section 8, Clause (c), of the Finance Act, 1975.3. The facts, as found by the Appellate Tribunal, are that the assessee-company got manufactured various articles of
Tag this Judgment! AI Brief & AskAluminium Industries Ltd. Vs. Union of India (Uoi)
Kerala
Oct-16-1984
Customs
Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations
1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)
48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - Import of Aluminium Ingots--Bate of Duty … in the customs port and under the supervision of the Customs Officer (Sections 33 and 34 read with Section 8). All imported goods unloaded in a customs area have to remain in the custody of an authorised person
Tag this Judgment! AI Brief & AskCommissioner 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 … writ of certiorari or any other writ, order or direction quashing Rule 8(4)(c) which is ultra vires to the provisions of Section 4(2)(a)(v) of the
Tag this Judgment! AI Brief & AskVita Pvt. Ltd. Vs. Commissioner of Income-tax
Mumbai
Nov-10-1994
Direct Taxation
Finance Act, 1975 - Sections 2(8)
(1995)123CTR(Bom)256; [1995]211ITR557(Bom)
of goods within the meaning of the definition of an industrial company under section 2(8) (c) of the Finance Act, 1975 ?' 2. The assessee is a private limited company. This reference pertains to the assessment year 1975-76, the
Tag this Judgment! AI Brief & AskNational Planning and Construction Ltd. Vs. Commissioner of Income-tax
Kolkata
Apr-27-1979
Direct Taxation
Finance Act, 1974 - Section 2(8); ;Finance Act, 1975
[1980]122ITR197(Cal)
is an ' industrial company ' within the meaning of Section 2(8)(c) of the Finance Acts, 1974 and 1975, and as such liable to be taxed at a concessional rate.2. The facts found and/or admitted in the … the hearing Dr. Debi Pal, learned counsel for the assessee, drew our attention to Section 2(8)(c) of the Finance Act, 1974, which reads as follows :' (c) ' Industrial company ' means a company which is mainly engaged
Tag this Judgment! AI Brief & AskKoshy's Private Limited Vs. Commissioner of Income-tax, Karnataka
Karnataka
Dec-09-1983
Direct Taxation
Income Tax Act - Sections 80J; Finance Act, 1975 - Sections 2(8)
(1985)43CTR(Kar)175; [1985]154ITR53(KAR); [1985]154ITR53(Karn); [1984]18TAXMAN481(Kar)
the applicant could not be treated as an industrial company within the meaning of section 2(8)(c) of the Finance Act, 1975 ?' 2. The assessee is a private limited company. For the assessment year 1975-76, it had income from
Tag this Judgment! AI Brief & AskGeep Flashlight Industries Ltd. and ors. (Since Changed to Geep Indust ...
Allahabad
Feb-14-1991
Direct Taxation
Income Tax Act, 1961 - Sections 40A(8); Constitution of India - Articles 14, 19 and 226; Interest Tax Act, 1974
[1996]218ITR638(All)
validity of Sub-section (8) of Section 40A of the Income-tax Act, 1961. The sub-section was inserted by the Finance Act, 1975, with effect from April 1, 1976, and omitted by the Finance Act, 1985, with effect from April 1,
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