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Indian Aluminum Company Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Delhi

Subject : Excise

Acts : Companies Act, 1956; Essential Commodities Act, 1955 - Sections 3; Central Excise Act, 1944 - Sections 4; Finance Act, 1976 - Sections 36, 36(1) and 36(5); Finance Act, 1977; Finance (No. 2) Act, 1977; Central Excise Rules, 1944 - Rules 8, 8(1), 52A, 56A and 173G(2); Constitution of India - Article 226; Aluminum (Control) Order, 1970

Reported in : 1993(12)ELT349(Del)

levy Aluminum. The said auxiliary duty of excise imposed by the Finance Act, 1976 was continued by the Finance Act, 1977 (No. 11 of 1977) but was repealed with retrospective effect by the Finance (No. 2) Act, 1977 (Act … to 20 per cent of the value of the goods as determined in accordance with the provisions of Section 4 of the Act was levied in the case, inter alia, of Aluminum. By Notification No. 113/76-C.E. dated March

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 33(1), 68(2), 88, 90 and 90(1); Central Treasury Rules - Rules 79, 80 and 81; Voluntary Disclosure of Income Scheme, 1997; Kar Vivad Samadhan Scheme, 1998; Indian Income Tax Act, 1922 - Sections 4(1); Limitation Act, 1908 - Sections 20; Finance Act, 1977 - Sections 67 and 67(1); Income Tax Act, 1961 - Sections 119(2); Finance (Amendment) Act, 1998 - Sections 90(2)

Reported in : 2001(4)ALD51; 2001(4)ALT160

the petitioner made a declaration on December 30, 1997 under the scheme. As per Section 67 of the Finance Act, 1977, the petitioner has to make payment of tax on the disclosed income within three months from the date … issue was whether the income was received in the Indian State or in the British India under Section 4(lXa) of the Indian Income Tax Act, 1922. In that case the payment was effected by cheque issued by

Travancore Chemical and Manufacturing Co. Ltd. Vs. Commissioner of Inc ...

Court : Kerala

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Sections 4; Income Tax Act, 1961 - Sections 2(5), 2(6) and 2(8); Finance Act, 1976; Finance Act (Amendment), 1977

Reported in : [1994]206ITR118(Ker)

income-tax to which the company may be entitled under the provisions of the said Act or the annual Finance Act, and after excluding from such amount. ...' 4. What is to be reduced is the amount of income-tax … Application : Not to current assessment years. Citation : Companies (Profits) Surtax Act 1964 Sch.I,r.1 Finance (No 2) Act 1977 s.2(1) - - We have already extracted the said rule which provides for reduction of the amount of … profits of the petitioner which is a company incorporated under the Companies Act. The charge of surtax under Section 4 of the Surtax Act is on the 'chargeable profits' of the previous year. 'Chargeable profits' is defined in

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within … Act, 1939: ... 91 ii. Delhi Entertainments and Betting Tax Act, 1996: .. 94 iii. Gujarat Entertainments Tax Act, 1977: .................. 96 iv. Jharkhand Entertainment Tax Act, 2012: .............. 104 v. Kerala Tax on Luxuries Act, 1976: ......................... … 2.1. The State of Kerala being aggrieved by the striking down of the sub-section (iv) of proviso to Section 4 under which the cable operators who have less than 7,500 connections are being exempt from payment of entertainment

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(2), 5, 9, 9(1), 9(2), 10(1), 10(2), 90, 90(1), 90(2) and 195; Finance Act, 2007; Indian Income Tax Act, 1922; Finance Act, 1976; Finance Act, 1977; Income Tax (Amendment) Act, 1976

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

Clause (vii) deals with income by way of fees for technical services. The proviso which was inserted by Finance Act, 1977 w.e.f. 1st April, 1977 provides that nothing contained in this Clause shall apply in relation to any income … However, so far as accrual of income in India is concerned, taxability must be read in terms of Section 4(2) r/w Section 9, whereupon the question of seeking assessment of such income in India on the basis of

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in … before the Apex Court were: (a) Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act (No. 24 of) 1977 (C.A. 338, 339/ 1981; W.P. Nos. 7990, 8338, 8339, 9110 of 1981) (b) Tamil Nadu Tax on Luxuries

Bharat Singh and ors. Vs. State of Haryana and ors.

Court : Supreme Court of India

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 3, 4, 4(1) and 18; Code of Civil Procedure (CPC) - Order 6, Rule 2

Reported in : AIR1988SC2181; JT1988(4)SC91; 1988(2)SCALE890; (1988)4SCC534; [1988]Supp2SCR1050

alia, by HSIDC that it plays an important role in the industrialisation of the State by providing concessional finance and offering land at no profit no loss basis along with infrastructure facilities for setting up new industrial … for the development and utilisation of land for industrial purpose at Gurgaon under the Haryana Urban Development Authority Act, 1977 by the Haryana Urban Development Authority (for short HUDA). Although, both in the appeals and in the writ … of 1984, is the non-publication of the substance of the notification under Section 4(1) of the Act in the locality of the land sought to

Commissioner of Income Tax, Bombay and ors. Vs. Mahindra and Mahindra ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income tax Act, 1961 - Sections 72A, 72A(1) and 72A(2); Monopolies and Restrictive Trade Practices Act, 1969 - Sections 23(2) and 54; Companies Act, 1956 - Sections 370, 371, 391, 394 and 394(1); Finance Act, 1977; Essential Commodities Act, 1955; Indian Companies Act, 1913

Reported in : AIR1984SC1182; (1983)3CompLJ30(SC); [1983]144ITR225(SC); 1983(2)SCALE222; (1983)4SCC392; [1983]3SCR773

be regarded as a sick unit. For instance, while announcing its scheme of merging sick units with healthyones (Finance Act, 1977) Government of India had classified 'those units where the losses, past and present, have eroded 50% of capital … the facts and in the circumstances of the case the recommendation of a statutory body (specified Authority under Section 72A of the Income-tax Act, 1961) and the Central Government's decision based on it-a matter of subjective satisfaction- … principal shareholders being the public financial institutions to the extent of about 40 per cent of its equity share capital; it is engaged in the

Commissioner of Income Tax Vs. Hydle Constructions Pvt. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15C, 32A, 32A(2), 33(1), 33B, 80HH, 80HHA, 80HHA(1), 80J, 80J(4), 84, 84(2), 84(7), 256 and 256(1); Indian Companies Act; Finance Act, 1978 - Sections 2(7)

Reported in : [2003]259ITR344(Delhi)

the materials and also having regard to the Explanationn to the definition of'Industrial Company' as given in the Finance Act. (iii) The assessed company which is engaged in constructing tunnels, dams,Power Houses etc. in not eligible for deduction … be necessary or convenient for any of the objects of the company. 4. To act as consultants, advisers, architects, civil engineers, designers, town planners, valuers, … manufacturing or producing articles within the meaning of Section 80J and 80HH? 'Common question for the assessment years 1977-78 and 1978-79: (ii)'Whether on the facts and in the circumstances of the case, the assessed company was eligible

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also … will take effect retrospectively from 1st June, 1976 and will accordingly apply in relation to the assessment year 1977-78 and subsequent assessment years.76. Shri Pardiwala argued that explanation 4, that was inserted with retrospective effect, uses the