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Saurashtra Education Foundation Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income tax Act, 1961 - Sections 2(15), 10(22) and 11(1); Finance Act, 2002; ;Finance Act, 1983

Reported in : (2004)190CTR(Guj)295; [2005]273ITR139(Guj)

anyactivity for profit. The words, 'not involving the carrying on of anyactivity for profit' have been omitted by Finance Act,1983 w.e.f. 1.4.1984. 7. A perusal of the aforesaid statutory provisionswould show that while Section 11 provides for exemptionof

S. Govindaraja Reddiar Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1986)19ITD177(Coch.)

9 explained the scope and effect of the new Section 43B, introduced with effect from 1-4-1984 by the Finance Act, 1983. According to the said circular the deduction, for any sum payable by the assessee by way of tax … a trader. They were to be made over to the State Government in the prescribed manner as per Section 22 of the Kerala General Sales Tax Act, 1963. The prescribed date for payment of the sales tax collections

Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

promulgated a fresh Notification No. S.O. 123 dated 5-3-1990, in exercise of the powers vested in it under Section 22 of the Bihar Finance Act, 1981. The said notification dated 5-3-1990 is Annexure T. The benefit of the … C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5', … of Form XXVIII-B under Rule 45 of the Bihar Sales Tax Rules, 1983. The ground of rejection was that the dealer has not deposited the

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

of Income, Tax, Dehradun and Anr. : [2005]279ITR310(SC) . The explanation which was in question was added by Finance Act, 1983 with effect from 1979 was to the following effect:Explanation.--For the removal of doubts, it is hereby declared that … any quarrel with the said proposition. Therein, however, this Court was considering a case where two interpretations of Section 22 of the Income-tax Act were possible. It was opined that if one interpretation is possible and the same

Commissioner of Income-tax Vs. Sharda Gum and Chemicals

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)

enquiry for the purpose of computation of deduction under Section 80HHC.17. Originally Section 80HHC was inserted by the Finance Act, 1983, which, inter alia, provided that where the assessee being an Indian company or a person (other than a … by the deduction claimed by the assessee under Section 32AB resulting in a net negative figure of Rs. 22,592. Thus, assessing the negative income, the assessee's claim for deduction under Section 80HHC was disallowed.8. On appeal, the

Commissioner of Income-tax Vs. Pulikkal Medical Foundation Pvt. Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(22) and 10(22A); Taxation Laws (Amendment) Act, 1970

Reported in : [1994]210ITR299(Ker)

benefit of exemption as provided therein should not be allowed to the assessee.'19. Before the amendment by the Finance Act, 1983, with effect from April 1, 1984, the definition of the words 'charitable purpose' occurring in Section 2(15) of … of any person, any income falling within any of the following clauses shall not be included- (1 to 22 omitted) (22A) any income of a hospital or other institution for the reception and treatment of persons suffering

Bihar Institute of Mining and Mine Surveying Vs. Commissioner of Incom ...

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15)

12A of the said Act lays down registration of trusts. Section 2(15), before its amendment made by the Finance Act, 1983, which came into effect on April 1, 1984, reads thus : ''Charitable purpose' includes relief of the poor, … carried out, test 'c' laid down by the Supreme Court in the aforementioned case will have no application. 22. In the case of CIT v. Andhra Chamber of Commerce [19651 55 ITR 722, the Supreme Court departed

Premier Industries (India) Ltd. Vs. Alliance Credit and Investments

Court : Kolkata

Subject : SICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16 and 22(1);; Companies Act, 1956;; Sick Industries Special Provision, Act, 1983

Reported in : (1998)2CALLT562(HC),[2000]102CompCas456(Cal)

monetary stringency whereupon the appellant was forced to take shelter under the provisions of Sick Industries (Special Provision, Act 1983). The matter was, however, carefully considered by the learned BIFR Bench and it was declared that the defendant … to highlight and deal with certain aspects of the matter.2. The first Issue pertains to the construction of section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereafter referred to as the Act). It was contended … for protection of a sick company so that its assets and its finances are maintained in status quo in order to give the company a

Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

Nawab Sir Mir Osman All Khan (supra).16. Learned Counsel further submitted, under Sub-section (5)(b) of Section 40 of Finance Act, 1983, Section 4(7) of the WT Act would not be in conformity with the charging provision, i.e., Sub-section (2) of … as to who should be considered as an owner for the purpose of tax liability. He also considered Section 22 of the IT Act, 1961. It reads as under: 22. The annual value of property consisting of any

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services rendered … the laws of Japan. It was also indicated that returns were being filed with the Income Tax Officer/TDS 22(5), New Delhi. Vide the same letter the perquisites, allowances, payments being made by Anpara were duly furnished. It