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The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

again incorrect. The appellant needed money for expanding the turnover; the appellant had several methods of obtaining this finance eg. From borrowals etc. The appellant however chose to obtain deposits and to lure these deposits, offered the … returnable to the members without interest after the expiry of 5 to 10 years depending on the nature of the goods involved. Based on this … a 'Prize Chit' for the purpose of Section 2(e) of the Prize Chits and Money Circulation Scheme (Banning) Act, 1978.14. In our view, the case law which is nearer to the issue which has fallen for our consideration,

Commissioner of Income-tax Vs. Beehive Engineering Co. and Allied Indu ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 28 and 80HH

Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)

meaning of section 2(7)(c) of the Finance Act, 1978;' and accordingly we reframe the question as noted above. 10. It may be appropriate to note here the provisions of section 2(7)(c) of the Finance Act, 1978 : … orders of the Tribunal. Before we construe the definition of the 'industrial company' in section 2(7)(c) of the Finance Act, 1978, it would be useful to notice the findings of fact recorded by the Tribunal. 6. From the order

Peekay Re-rolling Mills (P) Ltd. Vs. Assistant Commissioner (Assessmen ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act - Sections 4, 5(1), 5(1)(1), 5A, 10 and 19(1); Central Sales Tax Act, 1956 - Sections 5, 5A, 14 and 15; Constitution of India - Articles 286, 286(2) and 286(3); Tamil Nadu General Sales Tax Act - Sections 7; Finance Act, 1978 - Sections 37; Central Excises Act, 1944

Reported in : 2006(2)KLT687; (2007)5VST241(Ker)

and Ors. v. Vazir Sultan Tobacco Co. Limited, Hyderabad and Ors. : 1996(83)ELT3(SC) . Section 37 of the Finance Act, 1978 provided for levy of special duty of excise in addition to the existing excise duties. The Tribunal upheld … 4 per cent under Section 5(1) of the State Act. However, by virtue of an exemption granted under Section 10 of the State Act, the dealer who sold the goods to the appellant stood exempted from payment of

N.S. Jaya Vs. the Secretary, Department of Revenue, Government of Tami ...

Court : Chennai

Subject : Property

Acts : Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978 - Sections 6(1), 7(2), 9(4), 9(5), 10, 10(1), 11, 11(1), 11(2), 11(3), 11(5), 12, 12(6), 12(7), 13, 14, 21, 21(1), 21(2), 23(6) and 33; Tamil Nadu Urban Land (Ceiling and Regulation) Repeal (Amendment) Act, 1999 - Sections 3, 3(1), 3(2), 4, 11(5) and 11(6); Tamil Nadu Urban Land Ceiling and Regulation Rules, 1978 - Rules 8, 8(2) and 23(6)

Reported in : (2009)5MLJ357

will not be binding on the real owner.19.24. In Simpson and General Finance Company Limited v. The State of Tamil Nadu and Anr. 2006 4 … grounds and 2298 Sq.Ft., 650 Sq.Mts. or 7080 Sq.Ft., under the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978. As he was a bachelor, he was allowed to retain 2 grounds and 600 sq.ft. He had died, … land, on 10.2.81, and it was sent to the urban Land owner, on 17.2.81. A final statement, under Section 10(1) of the Act, was issued, on 27.3.81, and served on the urban Land owner, on 4.4.81. A notification,

K. Jayalakshmi Represented by their Power of Attorney Geetha Sundar an ...

Court : Chennai

Subject : Land Acquisition

not be binding on the real owner." 20.24. In Simpson and General Finance Company Limited V. The State of Tamil Nadu and another (2006 -4-L.W. … was in excess of the ceiling limit, under the provisions of the Tamilnadu Urban Land (Ceiling and Regulation) Act, 1978 (hereinafter referred to as `the Act’). 6. It has been further stated that no proceedings or communications had … acknowledgement due, and it had been received by the legal heirs of Baby Ammal. The final statement, under Section 10(1) of the Act, had been issued, on 7.9.1988, and it had been served on the legal heirs of

R. Ekambaram Vs. the Government of Tamil Nadu Rep by Its Secretary Rev ...

Court : Chennai

Subject : Land Acquisition

not be binding on the real owner." 13.24. In Simpson and General Finance Company Limited V. The State of Tamil Nadu and another (2006 -4-L.W. … had issued a notice, dated 23.9.1996, under Section 7(2) of the Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978, (hereinafter referred to as the Act), stating that the petitioner was holding 3400 square meters of vacant land … had been served on one of the family members of the urban land owner. The final statement under Section 10(1) of the Act had been issued, on 7.11.1997. The notification, under Section 11(1) of the Act, had been

Commissioner of Income-tax Vs. Ampro Food Products

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 37(3), 37(3A) and 80VV

Reported in : 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)

assessee.' 6. Sub-sections (3A), (3B), (3C) and (3D) of section 37 of the Act were inserted by the Finance Act, 1978, with effect from April 1, 1979. We may point out here that section 37 of the Act which … calculated as provided hereunder shall not be allowed as a deduction, namely :- (i) where such aggregate expenditure 10 per cent. of the adjusted does not exceed 1/4 per cent. of the expenditure; turn- over or, as

Commissioner of Income-tax Vs. the Statesman Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 37(3A) and 37(3B); ;Finance Act, 1978; ;Finance Act, 1983

Reported in : [1992]198ITR582(Cal)

1961, at the time of its commencement but the same were first grafted in the Act by the Finance Act, 1978, with effect from April 1, 1979. These provisions were, however, subsequently withdrawn with effect from April 1, 1981.10. … K. Sengupta, J.1. The following question of law has been referred to this court by the Tribunal under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1984-85 :R. A. No. 279 (Cat) of 1990

M.P. Mattur and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Civil

Acts : Specific Relief Act, 1963 - Sections 34; Court Fees Act, 1817 - Sections 7(IV); General Clauses Act, 1897 - Sections 21

Reported in : 1991(21)DRJ249

the case in hand The disposal in the present case is with the concurrence of the Ministry of Finance by the Ministry of Works and Housing and so far as the single work capital expenditure is concerned, … their favor in term of the Scheme as modified in the year 1978 by the Government of India.Mr. Vohra, thereforee, contended that the objection of … by the Appellate Court are not eligible, qua them the decision of Estate Officer is finales stipulated under Section 10 of the Pp Act. Some of these plaintiffs against whom Pp Act proceedings were initiated raised these very

Commissioner of Income-tax Vs. Ashok Kumar Dixit

Court : Allahabad

Subject : Direct Taxation

Acts : Taxation Laws (Amendment) Act, 1984; Income Tax Act, 1961 - Sections 10(10AA), 15, 17 and 17(1)

Reported in : (2005)195CTR(All)375; [2005]273ITR126(All)

Taxation Laws (Amendment) Act, 1984 with effect from April 1, 1978. Simultaneously section 10(10AA) was inserted by the Finance Act, 1982 with effect from April 1, 1978. In it, at all places, 'whether on superannuation' was substituted for