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Commissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;

Reported in : 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

Act inserted by the very same Finance Act. Similarly, Sub-section (2) was introduced in Section 64 by the Finance Act, 1979 with effect from April 1, 1980. Then Explanation 3 was added by the Taxation Laws (Amendment) Act, 1975 … Rs. 1,06,156 for the remaining period as the income of the smaller H.U.F., applying, at the same time, Section 16(3)(a) (ii) of the Indian Income Tax Act, 1922. Hirday Narain then made an application for rectification under Section

H. Jahangir Bhatusha Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 25(1) and 25(2); Collection of Taxes Act, 1931; Customs Tariff Act, 1975 - Sections 1, 2 and 3; Contract Act - Sections 56; Import and Export Central Act, 1947; Constitution of India - Articles 14, 19(1), 19(6) and 226

Reported in : 1984(15)ELT106(Del)

25 of the Customs Act, 1962 (52 of 1962) read with subsection (4) of clause 31 of the Finance Bill, 1979, which clause has by virtue of the declaration made in the said Bill under the provisional … V.S. Deshpande, C.J.1. Under Section 25 of the Customs Act, 1962 (the Act)-'(1) If the Central Government is satisfied that it is necessary

Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957

Reported in : AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)

we reproduce the relevant provision in only one of the Finance Acts. We propose to refer to the Finance Act 1979 since that is the Finance Act which was in operation when the present controversy in regard to the … which the duty of excise shall be charged on those goods. Item 16 in the First Schedule reads: 'Tires and Tubes' and the manufactures of … The manufacture of tires is subject to duty of excise under the Central Excise and Salt Act 1944. Section 3 Sub-section(i) of this Act provides that there shall be levied and collected in such manner as may

Hari Vishnu Pophale and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 15, 25(1) and 25(2); Import and Export (Control) Act, 1947 - Sections 47

Reported in : ILR1981Delhi514

Aujala/Private Ltd., making the offer of the free gift, was also attached to the said letter. Ministry of Finance informed the petitioner that such free gifts of food stuff were exempted from Customs duty and duty importation … distribution to children and poor people in the International Year of Child, 1979. The milk 'powder was donated by a foreign donor to the petitioners. … granted exemption from customs duty and import, restrictions under Notification dated 16-7-1977 (issued under section 25(1) of the Act). He also took note of the certificate from the Government of Maharashtra.The letter finaily state J: 'MILK' power

Paranjape Metal Shapers Pvt. Ltd., a Company Incorporated Under the In ...

Court : Mumbai

Subject : Labour and Industrial

Acts : Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 2A, 7A, 16 and 16(1)

Reported in : (2004)ILLJ672Bom

has come on record that the said unit was closed down from 1979 because of labour problems. The petitioner company however, in the meantime decided … the purposes of the Act, it was not open for the petitioner company to claim exemption by invoking Section 16 of the Act. for it was not a newly set up establishment as such. In the circumstances, further … of ownershipii) There was unity of managementiii) There was unity of supervision and controliv) There was unity of financev) There was functional integralityThe Commissioner has adverted to all the relevant aspects for recording the above opinion. In

Commissioner of Income Tax, Bangalore Vs. J.H. Gotla, Yadagiri

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 2(15), 2(6-C), 3, 10, 16(1), 16(2), 16(3), 24, 24(1), 24(2), 66-A(2) and 66(1); Income Tax Act, 1961 - Sections 64 and 70 to 72; Wealth Tax Act, 1957 - Sections 4

Reported in : AIR1985SC1698; (1985)48CTR(SC)363; [1985]156ITR323(SC); (1985)4SCC343; [1985]Supp2SCR711; 1986(1)LC628(SC)

be adopted. 'Income' in Section 64 of the Act of 1961 includes loss. Furthermore Explanation 2 added by Finance Act, 1979 to Section 64 in specific terms says that 'income' would include loss. But that Explanation even on the … Rs. 24,592. The said income was included in the computation of the total income of the assessee under Section 16(3) of the Act for the assessment year 1959-60. The assessee claimed set off of the loss carried forward

D.L.F. United Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), (1A) and (14), 28, 40 and 64

Reported in : (1995)129CTR(Del)33; [1996]217ITR333(Delhi)

Chetty : [1990]183ITR559(SC) , where the Supreme Court was considering Explanationn 2 added to section 64 by the Finance Act, 1979, with effect from April 1, 1980, according to which the expression 'income' in section 64 includes loss and … facts and in the circumstances of the case, the compensation amounts of Rs. 70,371, Rs. 11,656 and Rs. 16,23,117 received by the assessed for the assessment years 1967-68, 1968-69 and 1969-70 for acquisition of its lands by

Commissioner of Income-tax Vs. C.R. Niranjan

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 4, 27(1), 64 and 271(1)

Reported in : (1990)84CTR(Mad)259; [1991]187ITR280(Mad)

provisions contained in sections 16(3)(a) and 24(2) of Indian Income-tax Act, 1922, and the Explanation added by the Finance Act, 1979, to section 64 of the Income-tax Act, 1961, the Supreme Court held as under (at p. 340) :

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … the State of Uttarakhand from cable operators under Section 4C of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 (hereinafter referred to as the Entertainment Act, 1979). After the petitioner company obtained its statutory licence on 24.03.2006, … Tax Act, 1979) (Amendment) Act, 2009 the aforesaid amendment was notified on 16.03.2009.. Through the aforesaid enactment, the term 'Direct-to-Home' (DTH) broadcasting was sought to

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … 718, Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey Philips India Ltd. AIR 1986 SC 806, Pournami Oil Mills v. … commercial production to new small-scale industries. Accordingly, Notification No. 27662-CTA-560/90-F dated August 16, 1990 was issued under Section 6 of the Orissa Sales Tax Act,