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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. … Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey Philips India Ltd. AIR 1986 … payment of tax, such power of withdrawal cannot be exercised by the State Government. He further submitted that Section 22 of the Orissa General Clauses Act provides that where by an Orissa Act a power to make or

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

these cases are manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February, 1982, on the ground … can be a legitimate classification on the basis of the past production, the adoption of the production during 1979-80 as the base year for determining eligibility for availing of the lower rates of duty in the year

Commissioner of Income-tax Vs. Ambalal Kilachand and (Late) Tulsidas K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1972; Income Tax Act, 1961 - Sections 5, 5(1), 90, 91, 194 and 198

Reported in : (1995)124CTR(Bom)252; [1994]210ITR844(Bom)

United Kingdom has undergone some modifications in 1965. There has been a further change by reason of the Finance Act of 1972 of the United Kingdom. In the case of CIT v. Blundell Spence and Co. Ltd. : … case of the other assessee by its order dated January 29, 1980, in Income-tax Appeal No. 27/(Bom) of 1979. Following this decision, the Tribunal has, in the present case also, upheld the contention of the assessee. From … observations of Lord Atkin in the case of IRC v. Cull [1939] 22 TC 603 at page 636; [1940] 8 ITR (Suppl.) 1, 4 (HL) … of the Tribunal, the following question has been referred to us under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and

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) … effect to, any finding, direction or order made under Sections 20, 21, 22, 22A, 23 or 24 or any judgment, or order made by the … 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

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

to capital gains tax for the year 1986-87 on the basis that the indexation allowance introduced by the Finance Act, 1982 was to be deducted from the whole of the amount of the gain accruing to the taxpayer … be computed by applying the time-apportionment provisions of paragraph 11 of Schedule 5 to the Capital Gains Tax Act, 1979, to the gain accruing between her acquisition and disposal of the assets and the allowance deducted from that … accordance with this Act and accruing to a person on the disposal of assets.'Under the rubric 'Chargeable gains,' section 22 contained rules for the disposal of assets and for the computation of gains. Thus section 22(9) provided :'The

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

these cases are manufacturers of matches and they have challenged the Constitutional validity of S. 52 of the Finance Act of 1982, and the conditions imposed in Notification No. 22/82 [GSR 77(E)/82], dated 23-2-1982, on the ground of … to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect … can be a legitimate classification on the basis of the past production, the adoption of the production during 1979-80 as the base year for determining the eligibility for availing of the lower rates of duty in the

East Coast Commercial Company Ltd. Vs. Income-tax Officer and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131, 147, 148, 148(2), 149(1), 151 and 297(2)

Reported in : [1981]128ITR326(Cal)

the new Act and/or Section 34 of the old Act prior to and after its amendment by the Finance Act, 1956, and by the Indian I.T. (Amend.) Act, 1959. 1. I.T. Act, 1961. '297. Repeals and savings.--(1) The … containing all or any of the requirements which may be included in a notice under Sub-section (2) of Section 22. But, before issuing the notice, the proviso requires that the officer should record his reasons for initiating action

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) to … 1.All these petitions filed by the petitioners under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979

Goodlass Nerolac Paints Ltd. Vs. Income-tax Officer.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1985]11ITD767(Mum)

of CIT. v. Shah Nanji Nagsi : [1979]116ITR292(Bom) as the Explanation 2 to section 37(2A), inserted by the Finance Act, 1983, would apply only from the assessment year 1976-77 onwards. The learned counsel also argued that these expenses … on 19-7-1983. In paragraphs 6 and 11 of the said order, the Tribunal restored the disallowance of Rs. 22,901 in the assessment year 1976-77 and Rs. 40,501 in the assessment year 1978-79, in view of the amendment

M/S. Vijay Industries Vs. Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

course, income is to be charged at the rate or rates fixed for the year by the Annual Finance Act. Also the levy is to be on the total income of the assessable entity, computed in accordance with … OF2017Civil Appeal Nos. 1581-1582 of 2005 a/w. Connected matters Page 1 of 22 JUDGMENT A.K. SIKRI, J.Leave granted. Delay condoned.2) In all these appeals issue … at the relevant time, are to be taken note of. since we are concerned with the Assessment Years 1979-80 and 1980-81. Section 80HH provides deduction from income at specified rates in respect of certain industrial undertakings which