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Commissioner of Income-tax Vs. Export India Corporation (P.) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D, 269F, 269H and 269UD; Finance Act, 1986

Reported in : (1996)133CTR(P& H)224; [1996]219ITR461(P& H)

immovable property after September 30, 1986, and a new Chapter XX-C was introduced in the Act by the Finance Act, 1986, with effect from October 1, 1986. Section 266RR provides that Chapter XX-A will not apply in relation to

South Indian Bank Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN749(Ker)

of section 36(1) and clause (v) of section 36(2) were inserted simultaneously with effect from 1-4-1985 by the Finance Act of 1985. Clause (viia) of section 36(1) of the Act, it must be noted, was inserted by Act … such bank, computed in the prescribed manner;Clause (viia) had again undergone a change, by the Income Tax (Amendment) Act, 1986 from 1-4-1987, the relevant portion of which reads as follows :'(viia) in respect of any provision for bad … the total income computed before making any deduction under this clause and Chapter VIA and an amount not exceeding two per cent of the aggregate

Musthafa Ummer and anr. Vs. Appropriate Authority and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 269UC, 269UD and 269UD(1A); Constitution of India - Article 14

Reported in : (2002)173CTR(Ker)402; [2002]254ITR134(Ker)

considering the validity of the various provisions in Chapter XX-C inserted in the Income-tax Act, 1961, by the Finance Act, 1986. While considering the scope of Section 269UD(1), the apex court held as follows (page 553): 'In the light

Commissioner of Income-tax Vs. Gobind Ram

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D and 269RR; ;Finance Act, 1986

Reported in : (1996)136CTR(P& H)101; [1996]221ITR892(P& H)

immovable property after September 30, 1986, and a new Chapter XX-C was introduced in the Act by the Finance Act, 1986, with effect from October 1, 1986. Section 269RR provides that Chapter XX-A will not apply in relation to

Indian Drugs and Pharmaceuticals Ltd. Vs. Union of India (Uoi) and anr ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UD, 269UD(1) and 269UE(2); Constitution of India; Finance Act, 1986; Public Premises (Eviction of Unauthorised Occupants) Act, 1971; Tamil Nadu Buildings (Lease and Rent Control) Act, 1960

Reported in : [2000]241ITR116(Mad)

unconstitutional and void and it is ultra vires Parliament. According to them, Chapter XXC was inserted by the Finance Act, 1986, with effect from October 1, 1986, and the said Chapter enables the Central Government to purchase immovable properties

South Indian Bank Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1985; Income Tax Act, 1961 - Sections 36, 36(1) and 36(2)

Reported in : (2003)183CTR(Ker)21; [2003]262ITR579(Ker)

36(1) and Clause (v) of Section 36(2) were inserted simultaneously with effect from April 1, 1985, by the Finance Act, 1985. Clause (viia) of Section 36(1) of the Act, it must be noted, was inserted by Act 21 … the prescribed manner, whichever is higher.' 4. Clause (viia) had again undergone a change, by the Income-tax (Amendment) Act, 1986, from April 1, 1987, the relevant portion of which reads as follows :'(viia) in respect of any provision … the total income (computed before making any deduction under this clause and Chapter VI-A) or an amount not exceeding two per cent, of the aggregate

N. Karuna and anr. Vs. Appropriate Authority and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 269UA, 269UC, 269UC(1), 269UC(2), 269UC(3), 269UC(4), 269UD, 269UD(1), 269UD(1A), 269UD(1B), 269UF(2), 269UL and 269UL(2); Transfer of Property Act, 1882 - Sections 53A; Registration Act, 1908; Finance Act, 1986

Reported in : [2001]251ITR230(AP)

other law for the time being in force.' 9. Chapter XX-C was inserted in the Act by the Finance Act, 1986, with effect from October 1, 1986. The object and purpose of inserting Chapter XX-C in the Act was

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … inputs for manufacture of sanitary-ware. The assessee had claimed the benefit of exemption under a Notification no.217 of 1986. The revenue declined to grant benefit of exemption. The Tribunal had set aside the orders passed by the … in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant.

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 40; Companies (Profits) Surtax Act, 1964

Finance Act XXIII of 1986. The surtax is discontinued for and after the assessment year 1988-89 under the Finance Act, 1986. 3. The income-tax was levied at first in 1886. In that Act, no distinction was drawn of sources … Income-tax Act was promulgated, the provisions of the 1920 Act were incorporated in Sections 55 to 58 in Chapter IX of that Act. In these sections, super-tax was levied and quantified separately from the income-tax. This pattern

Dwarkanath Chatterjee and ors. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 269UC and 269UL

Reported in : (1995)127CTR(Cal)116,[1995]213ITR470(Cal)

January 28, 1994, with the writ petitioners Nos. 1 to 5 to develop the said premises. By the Finance Act, 1986, with effect from October 1, 1986, Chapter XX-C consisting of Sections 269U to 269UO was inserted in the