Advanced Search Results

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 … Act, 1979.(2) Save as otherwise provided in this Act, sections 2 to 27 and sections 44, 45 and 46 shall be deemed to have come into force on the 1st day of April, 1979.34. Definitions. In this

Jerome (Appellant) Vs. Kelly (Her Majesty's Inspector of Taxes (Respon ...

Court : House of Lords

Subject : Land Acquisition

give rise to this appeal, the relevant provisions were sections 46 and 58 of the Capital Gains Tax Act 1979. 5. The facts are stated in the speech to be delivered by my noble and learned friend Lord … beneficial ownership (rather than by reference to the vesting of the legal estate in the land) because of section 46 (1) of the 1979 Act (now section 60 (1) of the 1992 Act) which provides as follows: "In … trusts has been part of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from

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.).

Bhanwarlal and ors. Vs. Rajasthan State Road Transport Corporation and ...

Court : Rajasthan

Subject : Labour and Industrial

Reported in : (1985)ILLJ111Raj

Section 23 of the Road Transport Corporations Act and Chapter IV of it contains the provisions for the finance and funds and, the scheme of Sections 23, 24, 25, 26 as well as 27 and other provisions … of the Act.26. 1092/83 Jaisingh 1.3.77 Temporary 16.7.82 (Ann.5) -do-27. 1419/82 Deeparam 1979 year Temporary 18.4.83 (Ann.2) -do-28. 989/83 Murarilal 4.5.79 Temporary 2.3.83 (Ann.5) -do-29. … the Corporation require the previous sanction of the State Government under Section 45. State Government is empowered under Section 46 to impose penalty for breach of rules made under Section 44.30. A bare perusal of the above provision

The D.C.i.T. Vs. Mangal Dayak Chit Fund (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)92ITD258(Hyd.)

I.T.A. No. 240/Hyd/2001 is represented by Shri Hari Agarwal. In I.T.A. Nos. 545/Hyd/2001 (M/s. Jasya Bharagavi Chits & Finance (P) Ltd.) and ITA No. 18/Hyd/01 (M/s. Krishnajyothi Chits Funds (P) Ltd. none appeared on behalf of the … in anticipation of such an argument, argued that the Board instruction No. 1979 dated 27.3.2000 specifying monetary limits for the departmental appeals do not apply … case are as follows.3.2 All these assessees are Chit Fund Companies. They are governed by the Chit Funds Act 1982 and the A.P. Chit Funds Act 1971 and the Rules formed there under. The assessees have filed … arising for adjudication in these appeals is whether the penalty levied under Section 271 B by the Assessing Officer, in the case of a Chit … Court held that the word "income-tax" in Section 46(1) does not include "penalty". In view of the

Asstt. Cit Vs. Smt. Rasila S. Mehta

Court : Mumbai

Subject : Direct Taxation

Reported in : [2000]82ITD27(Mum)

L.J. 1975 497 and submitted that as in the case of statements or estimates of advance tax, the Finance Act, 1979, had provided that the same could be furnished on or before the same date on which the relevant … are cross appeals filed by the assessees as well as revenue in relation to levy of penalty under section 271(1)(c) for the assessment year 1988-89 in the case of two assessees.3. Facts of the case leading to

Metropolitan Trading Co. Vs. the D.C.i.T., Spl. Range 9

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)89ITD662(Mum.)

counsel. In view of this conflict in judicial opinion, the Explanation to Section 263 was amended by the Finance Act 1988 and the following Clause (c) was inserted w.e.f.1.6.88. "(c) where any order referred to in this sub-section … the ITO on March 31, 1978, had not merged with that of the Commissioner (Appeals), dated December 15, 1979, in respect of the three items in dispute so as to exclude the jurisdiction of the Commissioner of

Recovery Officer and Assistant Provident Fund Commissioner Vs. Kerala ...

Court : Kerala

Subject : Service

Acts : Employees Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 11(2); State Financial Corporations Act, 1951 - Sections 46B

Reported in : [2002(95)FLR1024]; (2002)IIILLJ643Ker

the judgments which were placed before the learned single Judge and which weighed with him. They are Sundaram Finance Ltd. v. Regional Transport Officer and Ors. : [1979]117ITR334(Ker) ) and Suraj Pramod Gupta and Anr. v. Chartered … is the 'Recovery Officer' within the meaning of Section 2(kb) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'E.P.F. & M.P. Act'), who is also empowered to recover Provident Fund dues … year 1951, by an amendment made by Act 56 of 1956, Section 46-B was introduced to give extra-ordinary powers to the Corporation set up under

income-tax Officer Vs. Anjaneya Cold Storage Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1994)50ITD51(Delhi)

processing of goods for the purpose of Section 80HHC has been brought in the statute w.e.f. 1-4-1991 by Finance Act, 1990, therefore, the appellant can claim it in the subsequent year, i.e., assessment year 1991-92 and not in … of two sections were different. Smt. Sinha further submitted that case of S. Mohan Lai v. R.Kondiah AIR 1979 SC 1132 in fact supported the case of the revenue if the separate context of provision was taken … same commercial commodity, Pigs bristles. 2. Dy. GSTv. Pio Food Packers [1980] 46 STC 63 (SC) where pineapple fruit processed into pine apple slices for

Himson Textile Engg. Industries Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1985)14ITD393(Ahd.)

completing the narration of the facts, it may be mentioned that the said sub-section was omitted by the Finance Act, 1979, with effect from 1-4-1980.However, since the year under appeal is 1979-80, the provisions of the said sub-section were