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Kil Kotagiri Tea and Coffee Estate Co. Ltd. Vs. Commissioner of Income ...

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(30); Finance Act, 1984; Taxation Laws (Amendment) Act, 1970

Reported in : [2000]241ITR444(Ker)

included for the purpose of deduction. The provision for grant of deduction existed and the insertion by the Finance Act, 1984, with effect from April 1, 1985, was clarificatory in nature. Learned counsel for the Revenue submitted that the … Arijit Pasayat, C.J. 1. On applications by the assessee under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), the following question has been referred for opinion … received from the Tea Board was not exempt from tax under Section 10(30) of the Income-tax Act ?'2. The two references shall be governed by

P.V. Rajgopal and ors. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 15, 17, 17(2), 17(3), 201, 264; Constitution of India - Article 226; Taxation Laws (Amendment) Act, 1984; Finance Act, 1985; Income-tax Act, 1952 - Sections 13-A, 16, 17(3), 24, 156(2) and 197; Trade Union Act, 1926 - Sections 15, 192, 194, 194-(A, B, BB, C, D, E, EF, F, G, H, I, J and k), 196-(A, B, C, and D), 197(2A), 200, 201 (1A), 203, 207, 211, 221, 234-B and 234-C

Reported in : 1998(4)ALD268; [1998]233ITR678(AP)

of tax what is given as a welfare measure. Consequently, even before the amendment could take effect, the Finance Act, 19,85 withdrew the said amendment. This was explained by the memorandum explaining the provisions of the Finance Act, … the Government itself was that the statutory provisions did not treat it as aperquisite. Consequently, Taxation Laws (Amendment) Act, 1984, introduced an amendment with effect from 1-4-1985 inserting sub-clause (vi) to include as a perquisite, the amount of … to in clause (10), clause (10A), clause (10B), clause (11), clause (12), clause (13) or clause (13A) of Section 10, due to or received by an assessee from an employer or a former employer or from a provident

Dalmia Cement (Bharat) Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

by him.5. The said section 43B and, in particular, clause (a) thereof was amended by virtue of the Finance Act, 1988 which came into effect from 01.04.1989. The said section, after amendment, to the extent relevant for our … virtue of an order dated 25.03.1994. The tribunal followed its earlier years order in respect of assessment year 1984-85 wherein the tribunal had held that although cess was a tax for the purposes of the Constitution of … Dewan Chand Builders and Contractors v. Union of India: (2012) 1 SCC 10.where the Supreme Court recognized the clear distinction between a cess and a

income-tax Officer Vs. Quality Wines

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : MRTP

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

inserted by Section 8 of the Finance Act, 1978 with effect from 1-4-1979 and they were omitted by Section 10 of the Finance Act, 1980 with effect form 1-4-1981. In the second spell Sub-sections (3A) to (3D) were … provisions now applicable, the Madras Bench was considering Section 37(3A) as it 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 … the provisions of Section 37(3A) as it stood for the asst. year 1984-85. Besides, he submitted the provision considered by the Madras Bench was entirely

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

The legislature made retrospective amendment to section 28 of the Act by inserting clauses (iiia) to (iiic) by Finance Act, 1990 with effect from 1-4-1962. Thus, income by way of duty drawback became taxable income by virtue of … & Plastics India Ltd. (supra), the facts as noted by the court were as under:'The assessment year is 1984-85. The assessed is engaged in the manufacture of polyvinyl chloride, rigid PVC pipes and fittings and other items. … previous year relating thereto), suppose they actually pay excise duty of Rs. 100. Suppose also, that on the last day of the previous year, there

Alluminium Profiles Limited, a Public Limited Company Registered Under ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 2007 - Sections 11, 32(7), 32E, 32F, 32F(5), 32F(7), 32F(8), 32F(9), 32F(10), 32M and 32N; Income Tax Act; Finance Act, 1984

Reported in : 2009(169)LC76(Bombay); 2009(241)ELT9(Bom)

power to make payment by installments. In respect of similar provisions pertaining to the Income Tax Act, by Finance Act, 1984 w.e.f. 1.10.1984 the powers of the Settlement Commission to grant payment by installments has been recognized. That continues … an order on 31.10.2008.Section 32F has been substituted by Act No. 22 of 2007 with effect from 1.6.2007. Section 32F(10) as it originally stood read as under:Where any duty payable in pursuance of an order under Sub-section

Brooke Bond India Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1986)15ITD508(Kol.)

any earlier or later date. The Explanation 2 to Section 37(2A) was introduced by Section 17 of the Finance Act, 1973 with retrospective effect from 1-4-1976. The Explanation to Section 263(1) is introduced by Section 47 of the … only. He referred to the Explanation to Section 263(1) introduced by Section 47 of the Taxation Laws (Amendment) Act, 1984, with effect from 1-10-1984. According to him, the Explanation came into force from 1-10-1984 and so it was

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)

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 the Act contained the words 'not … the judgments interpreting Section 10(22A) have considerable relevance in interpreting Section 10(22A). Section 10(22A) was inserted by the Finance Act, 1970, with effect from April 1, 1970. The Notes on Clauses of the Bill relating to the insertion

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 … running the said institution, the same would come within the purview of Section 12A of the Income-tax Act. 10. Mr. Debi Prasad, learned S. C. C. G., on the other hand, submitted that the word 'education' must

The Commissioner of Income-tax Delhi Ii Vs. the Punjab and Sind Bank L ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(15), 32(1), 33, 43(3), 80-J and 256(1)

Reported in : 2000VAD(Delhi)661; 86(2000)DLT438; 2000(54)DRJ370; [2000]244ITR393(Delhi)

apparatus installed in shop premises qualified as plant within the meaning of Section 40 and 41 of the Finance Act. 1971. the Revenue held it not to be plant. On the above decision being affirmed by the chancery … of a hotelier and restaurant proprietor the very thing the trader is selling includes and ambience or setting...' 10. In IRC v. Scottish and Newcastle Breweries Ltd., [1982] 55TC 252 (HL), expenditure on 'decor' in a hotel