Advanced Search Results

Commissioner of Income-tax, Faridabad Vs. Ghanshyam (Huf)

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 45, 45(1), 45(5), 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G, 54H, 154, 155(7A), 155(16), 260A and 269UA; Transfer of Property Act, 1882 - Sections 53A; Finance Act, 1987; Land Acquisition Act, 1894 - Sections 4, 4(1), 6, 18, 23, 23(1), 23(1A), 23(2), 28 and 34; Finance Act, 1991; Land Acquisition (Amendment) Act, 1984 - Sections 23(1A); Income Tax Act, 1922; Finance Act, 2003 - Sections 45(5) and 155(16)

Reported in : (2009)224CTR(SC)522; [2009]315ITR1(SC); JT2009(9)SC445; 2009(9)SCALE657; (2009)8SCC412; [2009]182TAXMAN368(SC); 2009(6)LC2930(SC)

of the market value of the land. Sub-section (1A) of Section 23 was introduced by Land Acquisition (Amendment) Act, 1984. It provides that in every case the Court shall award an amount as additional compensation at the rate … and deductions therefrom.16. The question which arises for determination is - why was Section 45(5) inserted by the Finance Act, 1987, w.e.f. 1.4.88? Under Section 45(1), profits or gains arising from the transfer of a capital asset effected

B.K. Suresh Babu S/O Late B.L. Kamalaraj Chetty, Vs. Smt. Ananthalaksh ...

Court : Karnataka

Subject : Tenancy

Acts : Karnataka Rent Act, 1999 - Sections 3, 4(1), 5, 5(1), 21 to 46, 61, 70(2) and 70(3); Karnataka Rent Control Act, 1961 - Sections 19, 21 and 21(1); Mysore General Clauses Act, 1899 - Sections 6; Karnataka Sales Tax Act - Sections 15 and 15(2A); Poor Removal Act, 1846 - Sections 2; Income Tax Act, 1922; Finance Act, 1950 - Sections 2, 3 and 4A; Bombay Police Act, 1951 - Sections 57; Land Acquisition Act, 1894 - Sections 23(1A); Land Acquisition (Amendment) Act, 1984 - Sections 30(1); Defective Premises Act, 1972 - Sections 1(1); Punjab Security of Land Tenures Act, 1953 - Sections 9 and 14A; Indian Easements Act, 1882 - Sections 52; Constitution of India - Article 20; Indian Penal Code

Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286

whether derived within or without Rajasthan. It was, however, argued on his behalf that Section 3 of the Finance Act, 1950, having substituted the amended Clause (14-A) 'with effect from the first day of April 1950,' Rajasthan was … considered whether Section 23(1-A) of the Land Acquisition Act, 1894, which was inserted by the Land Acquisition (Amendment) Act 1984, was retrospective in operation or whether the benefit should be restricted to matters referred to in Clauses (a)

J.M. Ramachandra and Sons Vs. Customs Excise and Gold (Control) Appell ...

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111, 112A, 125, 128, 129A, 129B, 129DD, 130 and 130E; Foreign Trade Development and Regulation Act, 1992 - Sections 3(3); Indian Income-tax Act, 1922 - Sections 18(3A), (3B) and (3C), 18(6), 23(4), 23(5), 23A(1), 24, 25(2), 25A(1), 26(2), 26A, 27, 28, 30(1A), 30(2), 31, 31(3), 33, 33(2A), 33(3), 44E(6), 44F(5), 46(1), 48, 49 and 49F; Finance Act, 1984 - Sections 40; Limitation Act - Sections 5 - Schedule - Article 182; Code of Civil Procedure (CPC), 1908 - Sections 109

Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)

the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is … the order in writing notifying the amount of total income on which the determination under sub-section (5) of section 23 was based and the apportionment thereof between the several partners or of the loss computed under section 24

Uttam Bhikaro Naik Vs. Goa University and ors.

Court : Mumbai

Subject : Service

Acts : Goa University Act, 1984 - Sections 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 18(2), 19, 22, 23, 23(1), 23(2), 24 and 28; Constitution of India - Articles 143 and 226

Reported in : 2009(2)BomCR471

appointment was to expire. 3. According to the petitioner, Sub-section (2) of Section 23 of the Goa University Act, 1984 suffers from vice of excessive delegation and is a clear case of abdication of power by the Legislature … Deshpance A.P., J.1. Heard. The petitioner was working as a Deputy Finance Controller in the Department of Accounts, Kadamba Transport Corporation Ltd., since the year 1981 till the year 1998.

P.V. Basheer Ahammed Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1993)44ITD604(Coch.)

the revenue in the facts and circumstances of the case. In view of the Explanation inserted by the Finance Act, 1988 with effect from 1-6-1988 read with Section 23(2) of the Finance Act (No. 13) of 1983 with … the order under Section 263.2. The appellant is an individual. The previous year relevant to the assessment year 1984-85 ended on 31-3-1984. The return of income disclosed only a sum of Rs. 14,000 which was accepted by

Mysore Kirloskar Ltd. and ors. Vs. Union of India and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 36, 36(1), 37(3A), 37(3B), 40A, 40A(8), 40A(9), 40A(10) and 43B; Constitution of India - Articles 14, 19(1), 19(6), 245 and 246

Reported in : (1986)53CTR(Kar)128; [1986]160ITR50(KAR); [1986]160ITR50(Karn)

assessee is a company, conveyance allowance paid to its directors also.' 22. These sections were introduced by the Finance Act of 1983 with effect from April 1, 1984. Section 37(3A) has been omitted from April 1, 1986, by … carries on exclusively, or almost exclusively, two or more classes of business referred to in the preceding sub-clauses.' 23. The object with which the provision was made is set out in the Budget speech of the Finance

Commissioner of Income-tax Vs. Achaldas Dhanraj and Sanklecha Brothers

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B; Sales Tax Act; Finance Act, 1987

Reported in : (1995)128CTR(Raj)325; [1996]217ITR799(Raj)

submission of learned counsel for the Revenue is that the amendment in Section 43B was made by the Finance Act, 1988, and was effective from April 1, 1989. The Tribunal has erred in giving retrospectivity to the said … statute. The object of the proviso was considered as under (at page 23) ;'(i) Firstly, the purpose of Section 43B was to curb the practice … April 1, 1988, are retrospective and are applicable to the assessment year under consideration, i.e., the assessment year 1984-85 ?' 4. The facts of Sanklecha Brothers are that the assessment in this case was completed under Section

Surinder Singh Brar and ors. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Property

Acts : Punjab Land Preservation Act, 1900 - Section 4; Indian Forest Act, 1927 - Section 4; Punjab Reorganisation Act, 1966 - Sections 48(5); Land Acquisition Act, 1894 - Section 4(1), 5-A, 6, 7; Periphery Control Act, 1951; Chandigarh Allotment of Dwelling Units to the Oustees of Chandigarh Scheme, 1996

was transferred to the Chandigarh Housing Board (for short, ‘the Board’) vide order dated 15.11.2005/1.12.2005 issued by the Finance Secretary, Chandigarh Administration for development of residential and other infrastructural facilities in the IT Park. The relevant portions … Acquisition (Amendment and Validation) Ordinance, 1967 (1 of 1967), but before the commencement of the Land Acquisition (Amendment) Act, 1984, shall be made after the expiry of three years from the date of the publication of the notification; … started by the Forest Department should be declared as reserved forest under Section 4 of the Punjab Land Preservation Act, 1900. This was approved by … Singh Brar and others, relied upon Notification dated 14.8.1989 issued under Article 239(1) of the Constitution to show that the power vested in the appropriate

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … for imposition of penalty relate is the subject-matter of an appeal of the DCIT(A) or Commissioner (Appeals) under section 23 or an appeal to the Appellate Tribunal under sub-section (2) of section 24 after the expiration of period … 1. These are three appeals for assessment years 1982-83, 1983-84 and 1984-85. The following is the family tree in order to have correct appreciation

Sri Srinivasa theatre, Gillalamamidada, East Godavari Dist Vs. Commerc ...

Court : Andhra Pradesh

Subject : Other Taxes

Acts : Andhra Pradesh Entertainment Tax Act, 1984 - Sections 4, 4-A, 4-C, 4-C(1), 5, 5(1), 5(3), 9, 9-A(1), 9-A(2), 16(2-A); Andhra Pradesh Entertainment Tax Rules, 1984 - Rules 10, 27, 27(10), 27(13), 33, 33(7), 33(10), 43-D, 49 and 49(2); Andhra Pradesh Cinemas (Regulation) Act, 1955; Orissa Sales Tax Act, 1947 - Sections 12, 12(6), 23 and 23(3); Bengal Finance (Sales Tax) Act, 1941 - Sections 20(3);

Reported in : 2001(4)ALD747; 2001(4)ALT725

5, 5 (1), 5 (3), 9, 9-A (1), 9-A (2) and 16 (2-A) of Andhra Pradesh Entertainment Tax Act, 1984 and Section 20 (3) of Bengal Finance (Sales Tax) Act, 1941 - appellant firm carrying business of exhibition … Section 12. Therefore even if an order of assessment made in exercise of the powers of revision under Section 23 be held not to be an order under Section 12 the limitation provided by the proviso will be