Advanced Search Results

Akhilanand Pandey and ors. Vs. Ranchi University and ors.

Court : Patna

Subject : Service

as contained in Annexure-15.11. According to the said report as per Section 35 of the Bihar State Universities Act, 1976 (hereinafter to be referred to as 'the Act') only the State Government has power to create posts. Out … paid their salaries upto December, 1990. From January, 1991 their salary was stopped pursuant to letter of the Finance Officer of the University dated 26.7.1991 that from January, 1991 onwards salary of only ten teachers of the

Dharamsee Morarji Chemical Co. Ltd. Vs. State of Maharashtra Through S ...

Court : Mumbai

Subject : Municipal Tax

Acts : Maharashtra Water Supply and Sewerage Board Act, 1976 - Sections 3, 27, 35 and 67; Constitution of India - Article 14

Reported in : 2002(2)ALLMR94; 2002(4)BomCR340

'Authority'. However, we would refer respondent No. 2 in this judgment as 'Board' for the sake of convenience.6. Section 35 of the Act of 1976, empowers the Board to fix the cost of water to be supplied according … the Act are relevant. Section 27 gives general principles for the Board finance which reads thus :'27. The Board shall not, as far as practicable, … short ,'Board'). The Board has been established under section 3 of the Maharashtra Water Supply and Sewerage Board Act, 1976 (for short, 'Act of 1976) in 1976 for the rapid development and proper regulation of the water supply

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, … in a later year. From 1.4.1956, however, there was a change in the law as Sub-section (10) of Section 35 of the Income Tax Act, 1922 was brought into force then. By an order made on 27-3-1958, under

Commissioner of Income-tax Vs. Mico Products Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1980; Constitution of India - Articles 14, 19(1)(8) and 226; Income Tax Act, 1961 - Sections 32, 32(1) and (2), 35, 35(1), (2), (2B), (B), B(2) and C(2)

Reported in : (1990)92BOMLR659; [1991]187ITR517(Bom)

regarding expenditure on scientific research was first felt in the U.K. after the Second World War. The U.K. Finance Act, 1944, gave for the first time a tax benefit in respect of expenditure on scientific research. The statement … entitled to depreciation on these items under section 32(1) of the Income-tax Act, 1961, even though deduction under section 35(1)(iv) and section 32(2)(ia) of the Income-tax Act, 1961, had already been allowed in the previous years in respect

Commissioner of Wealth-tax Vs. Lalchand Singhai

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1971; Wealth Tax Act, 1957 - Sections 5(1) and 35

Reported in : (1981)25CTR(MP)123; [1983]140ITR314(MP); 1981MPLJ354

the meaning of jewellery in the expression 'but not including jewellery' as inserted in Section 5(1)(viii) by the Finance Act is itself ambiguous and as the scope of the amendment is debatable, the WTO had no jurisdiction to … the circumstances of the case, the Appellate Tribunal was right in law in holding that an order under Section 35 of the W.T. Act could not be passed in so far as there was no mistake apparent from

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in … of legislative intent to give retrospectivity to a taxation enactment......” 25. A three­Judge Bench of this court in 1976 (1) SCC 906, Govind Das and others Versus the Income Tax officer and another, noticing the settled rules … either expressly or by necessary implication retrospective. (See CED v. M.A. Merchant.) 35. We would also like to reproduce hereunder the following observations made by

Wealth-tax Officer Vs. Shrimant F. P. Gaekwad

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1989)28ITD23(Ahd.)

amendment. The Commissioner (Appeals) rejected the contention in respect of the retrospectivity of the amendment made by the Finance Act, 1971 having been effected from 1-4-1963 on the basis that such contention could not be raised before him. … were later on converted into business assets and sold from 1973 to 1976 I hold that most of these silver articles were not 'personal effects' … be given by the appropriate authority under the provision for rectification and within the time limit prescribed under Section 35 from the date of the order.The assessing officer shall keep in mind above while deciding the issue in

Farrukhabad GramIn Bank Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)103ITD207Agra

to earlier as well as judgments 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 both by practice and in law, … 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 … erred on facts and in law by holding that the deduction under Section 80P(2)(a)(i) of the IT Act, 1961 is not allowable in respect of … the RBI has the power and authority to issue circular under Section 35A regarding the use of public funds by the society and this is

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

from the leading authority ofRe.: a reference under the Government of Ireland Act 1920 and Section 3 ofthe Finance Act (Northern Ireland) 1934, (1936) A.C. 352, passing throughRalla Ram v. Province of East Punjab, 1948 FCR 207, and … Act received the assent of thePresident of India on 19.3.1986 and was published in U.P. Gazette of thatday. Section 35 of the Act provides as under :"35. Cess on mineral rights.-(1) Subject to any limitations imposed by Parliament … be takenas the basis of valuation for the purpose of this item."3. West Bengal Rural Employment and Production Act, 1976.    "Section 4. Rural employment cess, -- (1) On and from the    commencement of this Act, all immovable properties

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … the principle laid down in Amministrazione delle Finanze dello Stato v SpA San Giorgio (Case 199/82) [1983] ECR 3595("San Giorgio"), EU law required there to be an effective remedy for monies paid in respect of the tax