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Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 17 and 17(6); Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 32(21)

Reported in : [2000]119STC236(Ker)

of the assessments, then the entire assessments will be bad and likely to be struck down. By the Finance Act, 1993, the Legislature amended Section 17 of the Act and included Section 17(6). under Section 17(6), the maximum … of exhibit P2. In exhibit P2, it is stated that the accounts for the years from 1974-75 to 1976-77 were with the Income-tax Department as a result of search and seizure made by it. The Income-tax Department

A.i. Regional Rural Bank Officers Federation and ors. Vs. Government o ...

Court : Supreme Court of India

Subject : Contempt of CourtService

Acts : Regional Rural Banks Act, 1976 - Sections 17 and 17(1); Contempt of Courts Act

Reported in : [2002(93)FLR1074]; JT2002(3)SC425; (2002)IILLJ527SC; (2002)3SCC554; [2002]2SCR318; 2002(1)LC637(SC); (2002)2UPLBEC1543

31.1.2001 in Civil Appeal No. 2218 of 1999 and thesubsequent circular issued by the Government of India,Ministry of Finance, Department of Economic Affairs(Banking Division) in implementation of the directions ofthis Court. According to the applicants, the circular … andemployees of the sponsor bank and the appropriate authorityof the Central Government would be required to exercisepower under Section 17 of the Regional Rural Banks Act,1976, the employees on the other hand, strongly reliedupon the Report of Justice

All India Regional Rural Banks Employees' Association, Bernampur, Dist ...

Court : Karnataka

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 18(3), 19(3 and 6) and 33-C; Regional Rural Banks Act, 1976 - Sections 3(2), 17, 24, 29 and 30 - Rule 17; Constitution of India - Articles 14, 16(1), 39 and 226

Reported in : ILR1999KAR1064; 2000(3)KarLJ157

and the said report is under active consideration of the Ministry of Finance, Banking Division, Government of India. The Government would pass appropriate orders determining … Committee and its recommendations is incompetent, illegal, arbitrary, discriminatory and contrary to the provisions of Regional Rural Banks Act, 1976, contrary to the binding terms of the award dated 30th of April 1990 made by the National Industrial … up a Committee to advise the Government for determining the suitable restructuring in the Regional Rural Banks under Section 17(1) of the RRB Act and accordingly the Government of India requested the RBI, vide its communication dated 24-10-1996

Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

have been concealed or inaccurate particulars have been furnished.'Section 271(1)(c) of the Act has been further amended by Finance Act, 2002, by which Clause (iii) and Expln. 4 has been modified. After the amendment section reads as follows … not be leviable even on the basis of Expln. 4 to Section 271(1)(c) as inserted w.e.f. 1st April, 1976. Even Jaipur Bench in the case of Indo German Electricals v. ITO (copy filed in the compilation) had … in lieu of salary taxable under Clauses (2) and (3) of Section 17;(iv) the value of any benefit or perquisite, whether convertible into money or

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, … Excise Act, 1944 (hereinafter referred to as 'the Act') and the provisions of Standards of Weights & Measures Act, 1976 (hereinafter referred to as 'the SWM Act') as also the Standards of Weights & Measures (Packaged Commodities) Rules, … of Jayanti Food Processing (P) Ltd., for sale of Ice-creams and CA 1738/2004 filed on behalf of Nestle India Limited pertaining to KITKAT Chocolates. The

Jodhpur Chartered Accountants Society and Another Vs. State of Rajasth ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000 - Sections 3, 4, 6, 7 and 30; Rajasthan Tax on Professions Trades, Callings and Employment Rules, 2000; Rajasthan Professional Collection of Tax Act, 1958 - Sections 3; Constitution of India - Articles 14, 19, 31, 226, 245, 246(3) and 276; Income Tax Act, 1961 - Sections 2(24) and 17

Reported in : [2001]107CompCas42(Raj); 2001(2)WLC17; 2001(4)WLN170

person duly supported by an affidavit will be accepted. However, Government in Finance Department can conduct test checking, if so required.(3) That the lax shall … support of the relevant extracts of Schedule-I of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 and also relevant extracls of Schedule attached to Madhya Pradesh Virtikar Adhiyniyam, 1995, which are reproduced as under:SCHEDULE-I(See … 30th March, 2000 and not the salaries/wages or income as defined U/s 2(p) of the Act read with Section 17 of the Income Tax Act, 1961 and income, as defined U/s 2(24) of the Income Tax Act, Therefore,

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

84 ITR 661 observed that it was well recognized that specific dates in the 1961 Act and the Finance Act, 1955, had reference to assessment years and had nothing to do with the accounting years of an assessee … of the Income-tax Act, 1961 ('the Act') are applicable to assessment year 1976-77, irrespective of previous year followed by the assessee. A Bombay Bench had … not only 'perquisites' but also defined 'salary' by stating that 'salary' has the meaning assigned to it in Section 17(7), read with Section 17(5), of the Act subject to certain modifications, namely, that perquisite was omitted from Section

Andhra Pradesh Paper Mills Ltd. Vs. Asstt. Collector of Central Excise ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8, 8(1), 8(2) and 173B; Central Excise Act, 1944 - Sections 2, 3, 3(1), 4, 37 and 37(2)

Reported in : 1985(4)ECC289; 1984(17)ELT300(AP)

Matched in: Citation 1985(4)ECC289; 1984(17)ELT300(AP)

Association of University Teachers, National College Unit Vs. All Indi ...

Court : Chennai

Subject : Constitution

Acts : Tamil Nadu Private Colleges (Regulation) Act, 1976 - Sections 27; Tamil Nadu Private Colleges (Regulation) Rules - Rule 17

Reported in : AIR1999Mad164

Tiruchirappalli is a private aided college, and the same is governed by the Tamil Nadu Private Colleges (Regulation) Act, 1976. The National College is governed by the National College Council which is the educational agency. The National College … (Regulation) Act, 1976 with 100% teaching grant given by the Government. Under Section 26 of the Act, the Educational Agency of the College ought to … with the Survey Number.(d) In the case of cultivable land, its classification and the crops grown.(e) Market value.(f) Financial income derived from the property.(g) Remarks, if any.' Rule 20 deals with utilisation of funds and property of … for the order of 1st respondent F. No. 732-52-046/ (NDEG)/ ET/97 dated 17-6-1998 in so far as it grants approval for stalling Saranathan College of

Binny Limited and ors. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Finance Act, 1972; Companies Act; Limitation Act, 1963 - Sections 17 - Schedule - Article 96; Indian Contract Act - Sections 72; Constitution of India - Article 226

Reported in : 1979CENCUS290D; 1979(4)ELT230(Mad)

levy and collect excise duty on blended yarn prior to the introduction of Item No. 18E by the Finance Act, 1972, on the strength of Trade Notice, dated 10-5-1973 and Exemption Notification No. 156/64, dated 16-10-1964, issued under … petitions.2. As illustrative of facts, the case in W.P. No. 1526 of 1976 can be referred to. The petitioner is an Amalgamation of six companies … by the pronouncement of the Gujarat High Court in S.C.A. No. 1058 of 1972 and in terms of Section 17 (equivalent to Article 96 of the old Act) of the Limitation Act of 1963, the petitioners have a