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Controller of Estate Duty Vs. Rebala Subbarami Reddy

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Estate duty Act, 1953 - Sections 44, 46(1) and 46(2)

Reported in : [1989]175ITR187(AP)

that section.' 7. Section 46 corresponds to and is practically a reproduction of section 31 of the English Finance Act, 1939. The language employed in the section is highly involved and does not admit an easy understanding of … referred have to be examined and answered. 6. Part VI of the Estate Duty Act deals with deductions. Section 44, the first section in the Part, provides for deduction of funeral expenses not exceeding Rs. 1,000, as also

Delhi Cloth and General Mills Co. Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(2A) and (2B) and 80J; Income Tax Rules, 1962 - Rule 19A

Reported in : 1994IAD(Delhi)749; (1994)118CTR(Del)109; 1994(28)DRJ532; [1994]208ITR785(Delhi)

He further submitted that with the insertion of Explanationn 2 in section 37 of the Act by the Finance Act, 1983, all doubts regarding the scope of the expression 'entertainment expenditure' stand removed and expenditure on provision of hospitality

National Agro Service Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1990)34ITD506(Pune.)

of the Income-tax Act, 1961 which was required to be annexed to the return.This requirement was introduced by Finance Act, 1988 with effect from 1-4-1989 by inserting Clause (bb) in the said Explanation. In the circumstances, therefore, he … the Explanation under proviso to Sub-section (9) of Section 139 is absence of report of audit obtained Under Section 44 AB of the Income-tax Act, 1961 which was required to be annexed to the return.This requirement was introduced … Practically the accounting year of the assessee ended in the Financial Year 1983-84 ignoring the three days which fell in the Financial Year 1984-85. These

income-tax Officer, Alleppey Vs. M.C. Ponnoose and ors.

Court : Supreme Court of India

Subject : Direct TaxationConstitution

Acts : Finance Act, 1963 - Sections 4; Income Tax Act, 1961 - Sections 2(44)

Reported in : AIR1970SC385; [1970]75ITR174(SC); (1969)2SCC351; [1970]1SCR678

considered whether by saying that the new definition of 'Tax Recovery Officer' substituted by Section 4, of the Finance Act 1983 'shall be and shall be deemed always to have been substituted' it could be said that by necessary

Union of India and ors. Vs. Zenith Silk Mills

Court : Gujarat

Subject : CustomsCivil

Acts : Code of Civil Procedure (CPC), 1908 - Order 39, Rule 1

Reported in : AIR1985Guj90

duty) chargeable under Section 3of the Act.3. Auxiliary duty on imported goods, recoverable under Section 44 of the Finance Act, 1982.The Government issued an exemption notification (as amended from time to time) being No. 149 of 1977 dated … 227 of the Constitution challenging the legality and validity of an ex parte injunction order dated January 31, 1983 passed by the Civil Judge (SD), Surat.2. Respondent No.1-original plaintiff is a Company having its office and factory

National Dairy Development Board Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2000)75ITD447(Ahd.)

case of closely held companies for asst. yrs. 1984-85 to 1992-93 by virtue of s. 40 of the Finance Act, 1983. Consequent to insertion of s. 3(2) of the Finance Act, 1992, wealth-tax levy has been revived for and … the Parliament has exempted the income of NDDB from income-tax under s. 44 of the National Dairy Development Board Act. It was claimed that the … of Parliament and as such the hostels cannot be subjected to wealth-tax as per the amended definition of section 2(ea)(i) which was introduced w.e.f. 1st April, 1993. The CWT(A) however, upheld the action of the AO and

income-tax Officer Vs. Quality Wines

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : MRTP

Reported in : (1989)31ITD163(Hyd.)

stood before its omission by the Finance Act, 1980. We are concerned with Section 37(3A) introduced by the Finance Act, 1983.These two provisions are entirely different and has nothing to do with each other. Further, he pointed out the … A draw would be conducted in which first, second and third prizes would be selected apart from giving 44 consolation prizes. The first prize holder would be given Godrej Refrigerator, second prize holder would be given Steel

Ram Nath Monga and Sons Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)39ITD425(Delhi)

facts on record. Section 37(3 A) and Section 37(3 A) were brought on the statute book by the Finance Act, 1983 w.e.f. 1-4-1984, whereby the Legislature had put certain restrictions on advertisement and publicity expenses. In his speech, the … payments of sales promotion expenses actually amounted to Rs. 52,34,829. The sales promotion receipts were shown at Rs. 44,07,364 and that is how the net balance of Rs. 8,27,465 was shown on the debit side of the

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

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. … actually set up its industry pursuant to the IPR which was effective for the period from 1977 to 1983. The Supreme Court discussed its earlier views in Kasinka Trading (1995) 1 SCC 274 and Shrijee Sales Corporation … Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey