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Commissioner of Income-tax, Madras Vs. G.R. Karthikeyan

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India; Income Tax Act, 1961 - Sections 10(3), 2(24), 23(2) and 256(1); Finance Act, 1972 - Sections 74(A); Finance Act, 1986; Indian Income Tax and Excess Profits Tax (Amendment) Act, 1947; Indian Income Tax Act, 1922 - Sections 12(B); Government of India Act, 1935

Reported in : AIR1993SC1671; (1993)112CTR(SC)302; [1993]201ITR866(SC); JT1993(3)SC174; (1993)2MLJ82(SC); 1993(2)SCALE588; 1993Supp(3)SCC222; [1993]3SCR328

extent such receipts do not exceed one thousand rupees in the aggregate'. (The clause has been amended by Finance Act, 1986 but we are not concerned with it. Similarly it is not necessary to notice the proviso to the … it in the affirmative i.e., in favour of the assessee and against the Revenue. The question referred under Section 256(1) of the Income-tax Act reads as follows:Whether, on the facts and in the circumstances of the case, … In Gopal Saran Narain Singh v. Commissioner of Income Tax 3 I.T.R. 237 P.C, the Privy Council pointed out that 'anything than can properly be

Commissioner of Wealth-tax Vs. M.K. Abdul Khader Haji (Decd.)

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5 and 5(1); Finance Act, 1976; Foreign Exchange Regulation Act, 1973

Reported in : [2000]242ITR728(Ker)

at any time thereafter' and Explanation 2 which were simultaneously inserted - by the Finance Act, 1986 (Act 23 of 1986 (see [1986] 159 ITR 17), with effect from April 1, 1987, and April 1, 1977, respectively, … immediately preceding the date of his return. Explanation 2 to Section 5(l){xxxiii) {which has been inserted by the Finance Act, 1986, with retrospective effect from April 1, 1977) clarifies that moneys standing to the credit of an eligible assessee

Deputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43(1), 80HH, 80I, 90(2) and 260A; Finance Act, 1986 - Sections 43(1); Finance Act, 2003

Reported in : 105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425

directly or indirectly by any other person or authority. Explanation 8 has been inserted in Section 43(1) by Finance Act, 1986 (23 of 1986), with retrospective effect from 1.4.74. It is important to note that the word 'actual cost'

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 … were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest

Sri Surajbhan and Sons Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1992)42ITD473(Hyd.)

is to be disregarded. However, as a result of substitution with effect from 1-4-1987 of Section 23(2) by Finance Act, 1986, the method of determining the annual value of a self-occupied house property has been modified for and from

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

Subject : Direct Taxation

appellate authority, against orders passed by the Board. With introduction of Service Tax, under Chapter V of the Finance Act, 1994, CEGAT was conferred the jurisdiction to hear appeals in cases pertaining to service tax disputes as well. … proceedings before the Appellate Tribunal are treated as judicial proceedings. (v) The Customs and Excise Revenues Appellate Tribunal Act, 1986 came into force with effect from 23.12.1986. Section 26 of the instant enactment, excluded the jurisdiction of courts

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … powers of a Civil Court or not, and it was held that any adjudicatory body vested with 12 1986 (2) SCC17613 AIR1963SC677 19 powers of taking evidence, summoning of witnesses, etc. must be categorised as a Tribunal.44. … 2007’ prepared by the Ministry of Justice, British Parliament. 10 II. Canada 23. The Tribunal system in Canada, although of recent origin, is well established … petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1991)LC65Tri(Mum.)bai

be deemed to be removal. This Notification dated 20-2-1982 was given retrospective effect through Section 51 of the Finance Act, 1982, which received the President's assent on 11-5-82. The retrospective validity of Section 51 of the Finance Act … Shri Nanavati also contended that the Karnataka High Court Judgment relied upon by the 'D' Bench reported in 1986 (24) ELT 507 is not appropriate because even there, the issue to be decided was Rules 9 & … any judgment, decree or order of any Court, Tribunal or other authority." 23. From the above, it is clear that any action or thing taken

The State of Bihar Vs. The Bihar Secondary Teachers Struggle Committee ...

Court : Supreme Court of India

Subject : Education

under: “2.3.3 Secondary and Higher Education Cess The Secondary and Higher Education Cess (SHEC) was introduced in the Finance Act, 2007, to fulfil the commitment of Secondary and Higher Education. Scrutiny of the Union Finance Accounts for the … Justice Act, 2015, Mahatma Gandhi National Rural Employment Guarantee Act, 2005. Child and Adolescent Labour (Prevention and Regulation) Act, 1986, separate funds are constituted and if budgetary constraints is the reason, a mandamus on the lines that was … 6 of the Rules dealt with “minimum qualifications of teachers for the purpose of sub section (1) of Section 23 of the Act and Rule 17 was as under:- “Salary, allowances and conditions of service of teachers for

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees … perhaps of some relevance to only note that by way of the Taxation Laws (Amendment in Misc. Provisions) Act, 1986 w.e.f. 10.09.1986 the following amendment in Sub-section (1) were made.(i) In Clause (a) as it was then, and … reasonable cause failed to comply with a notice under Sub-section (4) of Section 22 or Sub-section (2) of Section 23, or(c) has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, he or