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

Court : Supreme Court of India

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

be of Cable Television operators in the State. 8.24 The definition of broadcasting in Section 65(13) of the Finance Act, 1994 as amended in 2001 is as per the meaning assigned to it in clause (c) of Section … 4AAA dt. 4AAA Advertisements Section 5 and 6 25.02.2008 Tax Act, 1957 Uttar Pradesh Entertainment and Betting Tax Act, 1979 Section 3 Section 3 as amended Section 3 read 8 read with Section 3 read with by U.P. with … on education. The entertainment part of the transmission will be less than 10% of the total transmission. As there is no provision for apportionment of

indo-japanese Industries Limited Vs. Assistant Collector, Central Exci ...

Court : Kolkata

Subject : Excise

Acts : Finance Act, 1979; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Central Excise Act; ;Uttar Pradesh Sales Tax Act; ;Stamp Act; ;Industries (Development and Regulation) Act, 1951 - Sections 10 and 29B; ;Central Excise Rules, 1944 - Rule 8(1); Factories Act, 1948 - Section 2

Reported in : 1986(24)ELT527(Cal)

have to be contrasted with Tariff Item No. 35 as it stood before it was deleted by the Finance Act, 1979.Tariff Item 35. PARTS OF CYCLES OTHER THAN MOTOR CYCLES NAMELY :-(i) Free wheels, (ii) Rims.Tariff Item 68. … the Central Government exempted certain classes of industrial undertakings from the operation of the provisions of, inter alia, Section 10 of the Act which related to the registration of industrial undertaking. Among the undertakings mentioned in Schedule 1

Commissioner of Income-tax Vs. Sree Narayana Chandrika Trust

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(22), 10(22A), 11 and 13(1)

Reported in : (1995)123CTR(Ker)233; [1995]212ITR456(Ker)

object with which Section 10(22A) was introduced is explained as follows in the Notes on Clauses to the Finance Bill, 1970 (see [1970] 75 ITR 70) :'Sub-clause (b) seeks to insert a new Clause (22A) in Section … the assessee as well. They relate to the assessment years 1977-78 and 1979-80 for which the accounting periods are the years ending March 31 of … as well, which we shall deal with later, namely, whether the assessee is entitled to the exemption under Section 10(22A) of the Act.3. The two questions raised by the assessee relate to its claim for exemption under Section

Cit Vs. R.T. Lawrence

Court : Allahabad

Subject : Direct Taxation

Reported in : [2005]144TAXMAN168(All)

and in the circumstances of the case, the Tribunal was right in holding that the Explanation inserted by Finance Act, 1983 with effect from 1-4-1979 to section 9(1)(ii) could not be applied to assessment earlier to the assessment … was right in holding that the living allowance was a special allowance liable to be exempt under section 10(14) of the Income Tax Act, 19615. Whether on the facts and in the circumstances of the case, the

The Commissioner of Income-tax Delhi Ii Vs. the Punjab and Sind Bank L ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(15), 32(1), 33, 43(3), 80-J and 256(1)

Reported in : 2000VAD(Delhi)661; 86(2000)DLT438; 2000(54)DRJ370; [2000]244ITR393(Delhi)

apparatus installed in shop premises qualified as plant within the meaning of Section 40 and 41 of the Finance Act. 1971. the Revenue held it not to be plant. On the above decision being affirmed by the chancery … of a hotelier and restaurant proprietor the very thing the trader is selling includes and ambience or setting...' 10. In IRC v. Scottish and Newcastle Breweries Ltd., [1982] 55TC 252 (HL), expenditure on 'decor' in a hotel

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

Commissioner of Income-tax Vs. Industrial Promotion and Investment Cor ...

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : (1992)103CTR(Ori)222; [1993]199ITR761(Orissa)

the Finance Act, 1974, with effect from April 1, 1975. There have been substitutions and insertions by the Finance Act, 1979, with effect from April 1, 1980 ; the Finance Act, 1981, with effect from April 1, 1982. The … A. Pasayat, J. 1. On being moved by the Revenue under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act'), the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (in … 1956). ' 4. Clause (viii) as was originally enacted corresponds to Section 10(2)(xiva) of the 1922 Act. The old provision was re-enacted in identical terms

Flores Gunther Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1987)22ITD504(Hyd.)

invoked. The learned Commissioner found that an Explanation was newly added under Section 9(l)(ii) by the provisions of Finance Act, 1983, with retrospective effect from 1-4-1979 which reads as under : For the removal of doubts it is … of the agreement and item Nos. 201 up to 216 under the conditions and terms according to Article 10 and in compliance with Enclosure No. 8.In Article 10 para 3(e) it is agreed that for the deputation

Addl. Commissioner of Income-tax Delhi-i Vs. Delhi Cloth and General M ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 17, 35(2), 36, 37, 37(2A), 40, 40(C) and 256(1); Finance Act, 1964

Reported in : [1983]144ITR275(Delhi)

was right in law in holding that the provision of section 40(c)(iii) as it stood amended by the Finance Act, 1964, were applicable in the instant case and the sum of Rs. 64,678 disallowed by the Income-tax Officer … v. Delhi Cloth and General Mills Co. Ltd. decided on August 9, 1979 : [1983]144ITR280(Delhi) (Appx. I) (infra), and ITR 52/74, Addl. CIT v. Delhi … way of gratuity or the value of any travel concession or assistance referred to in clause (5) so section 10 or passage moneys or the value of any free or concessional passage referred to in sub-clause(i) of clause(6)

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 … Amendment) Act, 1996, amendments are effected to provisions of the below 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) … 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 … and to remedy this omission another Customs Act (53 Geo. 3, c. 105) was passed later in the same year. Between the passing of these