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J. Sainsbury Plc. Vs. Oconnar (inspector of Taxes).

Court : Kolkata

Subject : Direct Taxation

Reported in : [1992]197ITR462(Cal)

my judgment in the main on this : that wen you look at the words beneficial owner in section 42 of the Finance Act 1930, those words must in my judgment be construed in what has been described … relief, the option agreement was an 'arrangement' within the meaning of paragraph 5(3) of Schedule 12 to the Finance Act, 1973. If so, the taxpayer company would lose the benefit of group relief by virtue of section 28

Hotel Scopevista Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

payee.2.4 Commissioner (Appeals) further observed that the new Clause (viz) of Section 9(1) had been inserted by the Finance Act, 1976 in order to incorporate the fees for technical services received by non-residents for the purpose of taxation. The … said Section did not apply when the profits were required to be computed under the provisions of Sections 42,44D 115A and 293A. Section 115A provided for taxability of fees for technical services and the definition of 'fees

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

of 1974, framed the Rajasthan Agricultural Credit Operations (Removal of Difficulties) Rules, 1976 (hereinafter referred to as 'the Rules of 1976') and as per Clause … to the nature of controversy involved in this appeal, it would be worth to quote the provisions referred above.Section 42.- General restrictions on sale, gift and bequest ' The sale, gift or bequest by a Khatedar tenants of … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

be received in India or which accrues or arises or deemed to arise or accrue in India. Under Finance Act, 1976, a source rule was provided in Section 9 for taxing the income of a non-resident through insertion of … aside by the service provider for the exclusive use of the customer. Referring to the decision reported in 42 SOT165(eFunds Corporation V. Asst. DIT), the Tribunal confirmed the views of the Assessing Officer. Thus, the appeals were

State of Rajasthan and anr. Vs. Rajasthan Chemists Association

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Sales of Goods Act, 1930 - Sections 3, 4 and 9; Rajasthan Sales Tax Act, 1994 - Sections 2(42), 2(44) and 4A; Finance Act, 2004 - Sections 4A and 4A(1); Standards of Weights and Measures Act, 1976; Standards of weights and Measures Rules; Constitution of India - Articles 246, 286 and 366(29A); ;Constitution of India (42nd Amendment) Act, 1982 - Article 366; Constitution of India (46nd Amendment) Act; Drug Price Control Order, 1995; Essential Commodities Act, 1955 - Sections 3; Uttar Pradesh Sales Tax Act, 1948 - Sections 2; Contract Act - Sections 77; Income Tax Act, 1961 - Sections 28 to 43C, 44AC, 44AC(1) and 206C; Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1988; Finance Act, 1990 - Sections 44AC; Madras General Sales Tax Act, 1939 - Sections 2; Madras General Sales T

Reported in : AIR2006SC2699; 2006(202)ELT217(SC); JT2006(6)SC553; RLW2006(4)SC3365; 2006(7)SCALE330; (2006)6SCC773; [2006]147STC542(SC); 2006(2)LC975(SC)

that 4A of the Rajasthan Sales Tax Act, 1994 (in short the 'Act') as introduced by the State Finance Act, 2004 was not legally sustainable to the extent that tax on first point sale of drugs, medicines or … those in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare … charged on sales or on purchase by the parties to sale under Section 4A and the concerned Notification in this regard. Writ application filed by … modified/extended by Clause 29-A of Article 366 of the Constitution, inserted by 42nd Amendment Act, 1982. Single point tax is leviable on sale of medicines

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

1965 and Metal Corporation of India (Acquisition of Undertaking) Act, 1966 and Metal Corporation (Nationalization and Misc. Provisions) Act, 1976. The learned Single Judge observed that after re-acquisition retrospectively and vesting the same in the Central Government, the … of a Zinc smelter near Udaipur for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken. Construction work had come to a … respondent-HZL and consequently, the respondent-HZL is no longer Public Sector Undertaking under Section 617 of the Companies Act, 1956. This order has been passed by … was taken in all other Writ Petitions; S.B. Civil Writ Petition No. 4204/2000, S.B. Civil Writ Petition No. 4730/2000, S.B. Civil Writ Petition No. 1982/2001,

Sales Tax Officer (Enforcement) Vs. Fag Precision Bearings Ltd.

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act - Sections 3, 4, 4(1), 6, 7, 8, 26, 40, 40(1), 40(3), 41B, 41(3), 41(4), 41(6), 44, 45, 47, 65, 67, 69, 139, 140, 140A, 140A(1), 142, 142(1), 145, 154, 155 and 156; Finance Act; Income Tax Act; Constitution of India - Article 265; Gujarat Sales Tax Rules - Rule 37A; Code of Civil Procedure (CPC) - Order 47, Rule 1

Reported in : [2005]141STC339(Guj)

admission of tax liability which the assessee admits to have incurred in accordance with the provisions of the Finance Act and the Income-tax Act. Both the quantum of tax payable and its mode of recovery are authorised by … advised, to issue to the appellant a notice to show cause why assessments for the period 1st September, 1976 to 31st August, 1984, should not be stayed for a stated period for the reasons and in the … were passed by the second respondent i.e. Sales Tax Officer under Sec. 42 of the Gujarat Sales Tax Act (Local Act) read with Rule 37A … only the liability to be subjected to tax arises under the charging section 4, but the liability to pay tax also arises immediately on determination

Commissioner of C. Ex. Vs. Konkan Marine Agencies

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35G(2) and 84; Major Port Trust Act, 1963 - Sections 3, 42 and 42(3); Indian Railways Act, 1890; Contract Act, 1872 - Sections 151, 152 and 161; Finance Act, 1994 - Sections 65(23) and 65(82); New Mangalore Port Rules, 1976 - Rule 60

Reported in : (2009)221CTR(Kar)467; 2009[13]STR7; [2009]18STT115; (2009)22VST52(Karn)

not help the appellant in any manner whatsoever.Cargo handling service has been defined in Section 65(23) in the Finance Act, 1994. The said definition reads as under:'Cargo Handling Service' means loading, unloading, packing or unpacking of cargo and … Port Trust as per Rule 60 of the New Mangalore Port Rules, 1976 read with Section 3(i) of the Department of Surface Transport, Ministry of … under Section 35-G(2) of the Act.We have accordingly heard the learned Counsel for the appellant. Perused the records.7. Section 42 of the Major Port Trust Act, 1963, which is relevant to be discussed, is reproduced hereunder;(1) A Board

Noorulla Khan Vs. Regional Transport Officer

Court : Karnataka

Subject : Motor Vehicles

Acts : Karnataka Motor Vehicles Taxation (Amendment) ACT, 1976 - Sections 8

Reported in : ILR1985KAR2711

measure prosecuted Payne in a Criminal Court for such user without payment of higher taxes under the English Finance Act of 1922 ('Finance Act'), which convicted Payne for an offence under Section 14 of that Act On appeal … in the State. The 1961 Act has been re-pealed from 1-7-1976 by the Karnataka Motor Vehicles Taxation (Amendment) Act, 1976 however, merging the taxes levied under the Act. From 1-7-1976 the Act has pro-vided for levy of taxes … this10. : 1967CriLJ1215 11.1962 Mys. L.J. 382Court and the Magistrate and convicted Syed Ibrahim for an offence under Section 42 of the M.V. Act. In reversing the decision of this Court, the Supreme Court at para 6 relied

Voltas Limited. Vs. Tehsildar, Thane and ors.

Court : Supreme Court of India

Subject : Property

Acts : Land Acquisition Act, 1894; Land Acquisition (Companies) Rules, 1963 - Rule 5(1)(iv); Urban Land (Ceiling and Regulation) Act, 1976 - Sections 21, 41

management and transfer) Act, 1965, if the said person collects advances to finance the Scheme from the prospective occupants.xxx xxx xxxxxx xxx xxxxxx xxx xxx(15) … the land would revert back to the Government.4. In the year 1976, the Urban Land (Ceiling and Regulation) Act, 1976 (hereinafter referred to as "the Urban Land Ceiling Act") came to be enacted. In accordance with the provisions … dated 11.1.1984 though inconsistent with the conditions of the original sanad, having over riding effect, stand operative (vide section 42 of the Urban Land (Ceiling & Regulation) Act, 1976."6. In the meantime, at the instance of the Company