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Commissioner of Income-tax Vs. P.A. Venkataraman

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5 and 64; Finance Act, 1986

Reported in : [2000]246ITR773(Mad)

as to whether the words 'total income' in sub-paragraph II of paragraph A in Part III of the Finance Act, 1986, which refers to the income of the individual would also include the income of other persons whose income … the income of other persons whose income is required to be treated as part of his income under Section 64 of the Income-tax Act, 1961, which occurs in Chapter V of the Income-tax Act, is the question … assessment year commencing on the 1st day of April, 1987, exceeds Rs. 18,000.3. Section 64 of the Income-tax Act does not deal with, or refer

Commissioner of Wealth-tax Vs. Smt. Brij Rani

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18 and 18(1); Income Tax Act, 1961 - Sections 27(1); Finance Act, 1969

Reported in : (1992)108CTR(All)46; [1993]201ITR307(All)

the tax. Thereafter with effect from April 1, 1969, an amendment was effected by Section 24(c) of the Finance Act, 1969, in the scale of penalty imposable inasmuch as the rate of penalty provided was a sum for … the Commissioner of Wealth-tax, Lucknow. The reference arises out of the proceedings relating to levy of penalty under Section 18(1)(a) of the Wealth-tax Act ( for short 'the Act ') in respect of the assessment years 1967-68 and

Pioneer Urban Land and Infrastructure Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

would be used to finance the building of the flats/apartments in the project. She also relied strongly upon Section 18 of RERA to show that in order to be a financial creditor, it is enough that a right … filed by allottees before them, until the National Consumer Disputes Redressal Commission finally decided that the Consumer Protection Act, 1986 was an additional remedy and continued to be an additional remedy to the remedies provided under RERA. They

The Secretary Ministry Of Consumer Affairs Vs. Dr. Mahindra Bhaskar Li ...

Court : Supreme Court of India

Subject : Land Acquisition

In the said decision, this Court struck down and declared that first proviso to Section 184(1) of the Finance Act, 2017, which provided for 50 years minimum age for appointment as Chairman or Member as unconstitutional by observing … Association; (2017) 1 SCC444(hereinafter referred to as the UPCPBA), directed to frame model rules under the Consumer Protection Act, 1986. Accordingly, model rules were framed by this Court and accepted by all the parties. It was also the … District Forum) Rules, 2017 (hereinafter referred to as the Rules, 2017) on 18.05.2018. It was submitted that model rules 2012 were already in existence in

Agassi (Respondent) Vs. Robinson (Her Majesty's Inspector of Taxes) (A ...

Court : House of Lords

Subject : Land Acquisition

activity carried out by them within the United Kingdom. The relevant statutory provisions were first enacted in the Finance Act 1986, section 44, and Schedule 11 to that Act under which the 1987 Regulations were made. The 1988 Act is … to foreign entertainers and sportsmen the charging provisions of section 108 of the 1970 Act (which became section 18(1)(a)(iii) of the 1988 Act). Section 108 imposed a Schedule D charge to tax on the profits or gains

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 … parties, particularly, the intending purchaser and the intending seller must be read into the provisions of Chapter XX-C. 18. We also find force in the contention of the petitioners that there has been violation of the principles

The Joint Labour Commissioner and Registering Officer Vs. Kesar Lal

Court : Supreme Court of India

Subject : Education

Section 2(d) of the Consumer Protection Act 1986. Such services are primarily financed out of budgetary allocations. In the present case, though a service is … framed pursuant to the enactment, is a ‘consumer’ within the meaning of Section 2(d) of the Consumer Protection Act 1986. The issue assumes significance because the answer will determine whether a beneficiary of a statutory welfare scheme is … Workers (Regulation of Employment and Conditions of Service) Rules in 20092. In pursuance of the provisions contained in Section 18, the State government constituted the Rajasthan Building and Other Construction Workers Welfare Board. The Welfare Board has formulated

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. … scale industry for manufacture of sterilized disposable syringe at Chandaka Industrial Estate, Patia, Bhubaneswar pursuant to the IPR 1986 and commenced commercial production on May 9, 1998 and is a continuing industrial unit of IPR 1986 and … foreign suppliers and goods had also arrived at Bombay Port on November 18, 1980. The Supreme Court held that the facts of the economic situation

Crown Re-roller (P) Ltd. Vs. State of Orissa in the Department of Fina ...

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 14; Orissa Sales Tax Rules, 1947 - Rule 39;

Reported in : 2004(I)OLR107; [2005]139STC305(Orissa)

for decision is whether the State Government wh.ile exercising the power of issuing a notification under the Bihar Finance Act could deny benefits declared by the State Government under its Industrial Incentive Policy and the Supreme Court held … that the petitioner company has come to this Court for sales tax benefits under the Industrial Policy Resolution, 1986.2. The State Government of Orissa formulated the Industrial Policy Resolution, 1986 effective from 1.4.1986 announcing a package of … issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of … for the years 1989-90, 1990-91, 1991-92 and 1992-93, but by order dated 18.12.1997 the Sales Tax Officer, Rourkela-II Circle, Panposh rejected the said applications. Aggrieved,

Binoy P.R. Vs. CochIn Unversity of Science and Technology

Court : Kerala

Subject : Education

para 3 of Ext.P2, the aforesaid persons would be governed by the Cochin University of Science & Technology Act, 1986 and the statutes and ordinances thereunder. As per clause 5 of II in Ext.P3, norms for transfer of … the AICTE and this Court. It was further contended that as per Section 18(i) of the CUSAT Act, 1986, the Syndicate shall have the powers … various laboratories of B.Tech courses, thereby meeting the expenses in that connection from the income generated by self financing courses. They have contended that two posts of Lab Attendant were created at Cochin University of College of