Advanced Search Results

State of Kerala Vs. Aravind Ramakant Modawdakar and ors.

Court : Supreme Court of India

Subject : Motor Vehicles

Acts : Kerala Motor Vehicles Taxation Act, 1976; Kerala Finance Act, 1994(Amended) - Sections 4, 22 and 74; Constitution of India - Article 14 - Sections 3

Reported in : AIR1999SC2970b; JT1999(5)SC588; 1999(3)KLT115(SC); 1999(4)SCALE680; (1999)7SCC400

the Schedule to the Kerala Motor Vehicles Taxation Act, 1976, as amended by Section 4 of the Kerala Finance Act, 1994 (hereinafter referred to as 'the Act') whereby the State had enhanced the rate of quarterly tax in … which are compensatory and/or regulatory in nature, and by virtue of the power vested in the State under Section 22 of the Act, the State has the power to reduce the tax with reference to a particular type

income-tax Officer Vs. Hindustan Latex Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1992)42ITD325(Coch.)

in India. Section 9 is, thus, so to speak, a residuary legatee.14. Prior to its amendment by the Finance Act, 1976 with effect from 1-6-1976, Section 9, insofar as it is relevant to the purpose on hand, stood as

Commissioner of Income Tax Vs. Ms. Sadhna Chadha

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 23, 143(1) and 260A; Finance Act, 2000 - Sections 25B; Taxation Laws (Amendment) Act, 1976

Reported in : (2004)188CTR(Del)78; 2004(74)DRJ299; [2004]270ITR534(Delhi)

property' or under the head 'income from other sources'?''(3) Whether the provisions of Section 25B introduced by the Finance Act 2000 is clarificatory in nature and thereforee have retrospective effect ?'2. The material facts, which lie in a … Section 23 of the Act. The relevant part of Section 23, as substituted by the Taxation Laws (Amendment) Act, 1976, with effect from 1 April 1976, reads as follows:'S.23. Annual value how determined- (1) For the purposes of … the heads into which different categories of income included in the total income have been classified. As per Section 22 of the Act, the basis of charge of income from house property is its 'annual value'. The annual

Vinjamuri Rajagopala Chary and Others Vs. Principal Secretary, Revenue ...

Court : Andhra Pradesh

Subject : Land Acquisition

by the Supreme Court in Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd. and others ((1987) 1 SCC 424). Paragraph-33 in … the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 or the Urban Land (Ceiling and Regulation) Act, 1976; (f) Any documents or class of documents pertaining to the properties the State Government may, by notification prohibit … registering authorities in receiving, registering and delivering the documents presented for registration in exercise of the powers under Section 22-A of the Registration Act,1908 (for short Registration Act ?). In those judgments, various directions have been issued by

Farrukhabad GramIn Bank Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)103ITD207Agra

accordance with Banking Regulation Act, 1949 and the RRB Act, 1976.In this context the assessee stated referring to Section 22 of the RRB Act, 1976 that as per this section the status of the assessee bank is deemed … of the Hon'ble apex Court in the case of Bank of India Finance Ltd. v. Custodian 10 SSC 488, that investment in Government securities are … stating that the investments mentioned in the assessment order are not in accordance with the provisions of RRB Act, 1976. 5. That the authorities below have erred on facts and in law in taxing the income from SLR

Apara Textile Traders Ltd. Vs. Surtax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1982)2ITD600(Ahd.)

under the aforesaid scheme was nothing but a payment of surcharge as envisaged under Section 2(8) of the Finance Act, 1976. Both the STO and the Commissioner (Appeals) rejected the claim holding that for the purpose of computing the … surcharge on income-tax for the year worked out to Rs. 23,729. However, having made a deposit of Rs. 22,100 under the Companies Deposits (Surcharge of Income-tax) Scheme, 1976 ('the Scheme'), its liability in this regard was reduced

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

these cases are manufacturers of matches and they have challenged the Constitutional validity of S. 52 of the Finance Act of 1982, and the conditions imposed in Notification No. 22/82 [GSR 77(E)/82], dated 23-2-1982, on the ground of … majority decision was that the impugned Act in that case viz., the Life Insurance Corporation (Modification of Settlement) Act, 1976 violated Art. 31(2) of the Constitution and as such void. Therefore the observations of Beg C.J. cannot be … to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

these cases are manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February, 1982, on the ground … majority decision was that the impugned Act in that case, viz., the Life Insurance Corporation (Modification of Settlement) Act, 1976, violated Article 31(2) of the Constitution and as such void. Therefore the observations of Beg, C.J., cannot be

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … under clause (i) and (iii) used for providing output services can qualify as capital goods and none other. 22. Further the definition of ‘input as defined Rule 2(k) includes all goods, except light diesel oil, high speed

Binani Industries Ltd., Kerala Vs. Assistant Commissioner of Commercia ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 3A, 5, 5C, 12A, 13A(1), 20, 21, 21(1), 21(2), 22, 22A, 23, 24 and 25A; Customs Act, 1873; Karnataka Taxation laws (Second Amendment) Act, 1996 - Sections 5C, 5(3), 5(91), 7 and 21; Karnataka Tax on Luxuries Act, 1979; Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976; Karnataka Entertainments Tax Act, 1958; Karnataka Agricultural Income Tax Act, 1957; Sale of Goods Act, 1930 - Sections 4; Finance Act, 1952; Income Tax Act, 1922 - Sections 34 and 35(10); Finance Act, 1956; Karnataka Sales Tax Rules, 1957 - Rule 6(4); Constitution of India - Article 366

Reported in : JT2007(5)SC311; 2007(5)SCALE429; 2007(1)LC0515(SC); (2007)6VST783(SC); 2007AIRSCW3071; JT2007(5)SC311; 2007-08(6)VATToday128; 2007(2)KCCRSN81; 2007(4)AIRKarR295

income tax for the year 1952-53, the appellant, a company had been granted under the provisions of the finance Act, 1952, a rebate on a portion of its profits of the previous year, that is, 1951 which it … mentioned Acts; i) Karnataka Tax on Luxuries Act, 1979. ii) Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. iii) Karnataka Entertainments Tax Act, 1958. iv) Karnataka Agricultural Income Tax Act, 1957. v) Karnataka Sales Tax Act, … effect to, any finding, direction or order made under Sections 20, 21, 22, 22A, 23 or 24 or any judgment, or order made by the … business activities inter-alia include business of leasing machinery, equipment and motor vehicles. Section 5C of the Act deals with levy of tax on transfer of