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Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which the … hereby directs that having regard to the nature of inquiry to be made by the Commission and other Sub-Section (4) and Sub-section (5) of Section 5 of the said Act shall apply to the said Commission.The Commission shall

Commissioner of Income-tax Vs. Kerala Financial Corporation Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : [1993]202ITR186(Ker)

v. CIT [1988] 174 ITR 206 besides with reference to the Statement of Objects and Reasons to the Finance Act, 1985. So far as the first ground is concerned, viz., that the decision of the Cambay Electric Supply Industrial … whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction under Section 36(1)(viii) of the Income-tax Act, 1961, on the total income before making any deduction under Section 36(1)(viii) ?2. … Act was amended by providing specifically that the deduction is to be 40% of the total income before making any deduction under Section 36(1)(viii) and

South Indian Bank Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN749(Ker)

refer to the provisions of clauses (vii) and (viia) as they stood prior to their amendment by the Finance Act, 1985 as also the said provisions as it stood after the amendment of 1985. Section 36(1) (vii) and (viia) … computed in the prescribed manner.'There is a further amendment to the main part of clause (vii) by Act 4/1988 with effect from 1-4-1989. Clause (vii) main part reads as follows :'Subject to the provisions of sub-section (2),

Dhanalakshmi Bank Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : 2003(3)KLT177

refer to the provisions of Clause (vii) and (viia) as they stood prior to their amendment by the Finance Act, 1985 as also the said provisions as it stood after the amendment of 1985. Section 36(1) (vii) and (viia) … in the prescribed manner'. There is a further amendment to the main part of Clause (vii) by Act 4/1988 w.e.f. 1.4.1989. Clause (vii) main part reads as follows: 'Subject to the provisions of Sub-section (2), the amount

Faizal C.M. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Provisional Collection of Revenues Tax Act, 1985 - Sections 4; Finance Act, 1998; Kerala General Sales Tax Act - Sections 23(3) and 23(3A); Kerala General Sales Tax Rules - Rules 18(2)(A), 18(3), 21(7) and 32(14)

Reported in : 2008(3)KLJ774

the finance bill declaration was also issued by the Government under Section 4 of Provisional Collection of Revenue Act 1985. Consequent upon the declaration published along with the finance bill the provisions of the bill came into force … payment of tax on first purchase of coffee within the State for the whole year. Even though the Finance Act was notified on 28.07.98, petitioners neither filed revised monthly returns declaring the first purchase turnover of coffee for

Reliance Industrial Infrastructure Ltd. Vs. Jt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)606

to the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any Purpose Act, 1985. It is pointed out that levy of lease tax is under section 4 of the above Act, which … is only with effect from assessment year 1997-98 that the new provisions of section 145(2) substituted by the Finance Act, 1995, have come into operation which alone have empowered the Central Government to notify Accounting Standards to be

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, … 20029. The assessee is engaged in manufacturing of Ice-cream falling under Sub-heading 2105 of the Central Excise Tariff Act, 1985. It used to supply the ice-cream in four litres pack to the Catering Industry or as the case … Pvt., Ltd. relate to the sale of Electric Filament Lamps.2. All these appeals pertain to the interpretation of Section 4 and 4A of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') and the provisions of

Commissioner of Income Tax Vs. Khoday Industries Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1), 263, 119, 119(1), 119(2), 404(4); Finance Act, 1984 - Sections 8(c); Finance Act, 1985; Finance Act, 1966 - Sections 2(7)

Reported in : [2006]285ITR523(KAR); [2006]285ITR523(Karn)

to have a look at the relevant provision as provided under Section 8(c), Finance Act, 1984, and the Finance Act, 1985, which reads as follows:8(c)-'industrial company' means a company which is mainly engaged in the business of generation or … be in fact attributable to the business of manufacture or processing carried on by the assessee under Section 404(4) of the Act. In the case of Minocha Brothers (P) Ltd. (supra), the Supreme Court held that in

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

to the roots, as per the law declared by the Apex Court in S.Sundaram vs. V.R. Pattabhiraman (AIR 1985 SC 582). It is contended that Section 4 of the Act is unconstitutional, also for the reason that … and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in

Thiru. R. Gandhi President, Madras Bar Association Vs. Union of India ...

Court : Chennai

Subject : Company

Acts : Constitution of India - Articles 14, 19(1), 50, 226 and 323; Companies Act 1956 - 10FB, 10FD(2), 10FD (3), 10FD(3), 10FE, 10FF, 10FK(2), 10FO, 10FR(3), 10FX, 79(1), 79(3), 117B, 118(3), 144(4), 163(6), 167, 188(5), 196(4), 219 (4), 225(3), 284(4), 304 (2)(b), 307 (9) and 621A; Companies (Amendment) Act, 2002

Reported in : [2004]120CompCas510(Mad); (2004)2CompLJ274(Mad); 2004(2)CTC561; [2004]52SCL79(Mad)

experience of not less than twenty years in, science, technology, economics, banking, industry, law, matters relating to industrial finance, industrial management, industrial reconstruction, administration, investment, accountancy, marketing or any other matter, the special knowledge of, or professional … justification offered by the State is that a similar provision existed in the Sick Industrial Companies (Special Provisions) Act, 1985 and since the work relating to revival and rehabilitation of sick industries is entrusted to this new Tribunal, … jurisdiction of the High Court transferred to the Tribunal are those under Sections 100 to 104, 107, 203, 243, 318(3)(d), 391, 392, 394, 394A, 395, … 100 to 104, 107, 203, 243, 318(3)(d), 391, 392, 394, 394A, 395, 424, 425, 426, 427, 433, 434(1)(b), 434(1)(c), 439, 440, 441, 443, 444, 446,