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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 a

National Agro Service Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1990)34ITD506(Pune.)

of the Income-tax Act, 1961 which was required to be annexed to the return.This requirement was introduced by Finance Act, 1988 with effect from 1-4-1989 by inserting Clause (bb) in the said Explanation. In the circumstances, therefore, he … made by the assessee was that in December 1985 and in June 1986, there were two deaths in the family of the partners and therefore, … the Explanation under proviso to Sub-section (9) of Section 139 is absence of report of audit obtained Under Section 44 AB of the Income-tax Act, 1961 which was required to be annexed to the return.This requirement was introduced

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races (other than … amendment has also been made in section 197(1)(a) of the Income-tax Act.' 44. A reading of section 115BB would indicate that income from the activity … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

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 … Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1998)149CTR(Ker)538

be treated as part of the same business.30. We have considered the matter. Sec. 32AB inserted by the Finance Act, 1986 with effect from 1st April, 1987, sub-ss. (1), (2) and (3) thereof, relevant for the purpose of this … assessee. The reasons for allowing the said claim are contained in para 44 of the appellate order of the Tribunal. The relevant portion is extracted … relevant accounting period ended, 31st Oct., 1987. The assessee sought reference of as many as 12 questions under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion of this Court.

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

profits or gains derived.2. With effect from 1st April, 2003 the said Section 44 was omitted by the Finance Act, 2002 and the present assessment year chargeable to tax is asst. yr. 2003-04, the appeal of which is

Pest Control (India) Pvt. Ltd. Vs. Pest Control (India) Pvt. Ltd. Empl ...

Court : Mumbai

Subject : Labour and Industrial

Reported in : 1994(1)BomCR59; [1994(68)FLR547]; (1996)IIILLJ714Bom; 1993(2)MhLj1617

of the management in various matters. In the said notice, it was also mentioned that Sri Manohar Shanbhag. Finance Manager of the company, had misbehaved with the woman employee in the office and though this fact was … order. 10. In H. P. Sabhya v. Dr. (Miss) Rama Sen Gupta 1986 I L. L. N. 759 dealing with the scope of the powers … challenge in this writ petition is the order, dated November 30, 1988 of the Industrial Court, Bombay, under Section 44 of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (MRTU and PULP

Shree Mahesh Textiles Pvt. Ltd. Vs. Mafatlal Engineering Industries Li ...

Court : Mumbai

Subject : Sica

Acts : Sick Industrial Companies (Special Provisions) Act, 1986 - Sections 22(1)

Reported in : 1994(3)BomCR281

order as to costs. SICA - winding up - Section 22 (1) of Sick Industrial Companies (Special Provisions) Act, 1986 - whether petition filed without obtaining prior permission under Section 22 (1) from Board for Industrial and Finance … Police Officer without an order from a Magistrate and without a warrant. A distinct and different power under Section 44 of the Code empowers the Magistrate to arrest or order any person to arrest the offender. Under Section

Bank of Rajasthan Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (1999)68ITD69(JP.)

advertisement expenses.12. The provisions of s. 37(3A) are very clear and unambiguous. These provisions were introduced by the Finance Act, 1983 w.e.f. 1st April, 1984, and withdrawn w.e.f. 1st April, 1986. Sec. 37(3B) referred all the expenditure on … (1953) 24 ITR 481 (SC), Indo Commercial Bank Ltd. vs. CIT (1962) 44 ITR 22 (Mad), CIT vs. National & Grindlays Bank Ltd. (1983) 13 … running and maintenance of aircrafts and motor crafts and payments made to hotels are all includible under this section.13. After considering the full facts, we are of the opinion that they are constitutionally valid and the action

Commissioner of Wealth-tax Vs. Nirajkumar Bajaj (Huf)

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28; Wealth Tax Act, 1957 - Sections 27(1) and (3)

Reported in : [1992]196ITR380(Bom)

as is granted in the Unite kingdom to the London stock Exchange under section 44(3) of the U.K. Finance Act, 1965. 5. The Central Board of Revenue has issued a Circular No. 3(WT) of 1957, dated September 28, … reasons not to do so. 4. It may be mentioned that schedule III newly introduced from April 1, 1986, statutorily recognised the fact that the prices quote on a recognised stock exchange, on the base date, or