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Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants had actually or constructively discovered … the system of advance corporation tax ("ACT") and to the taxation of dividend income from non-resident sources under section 18 (Schedule D, Case V) of the Income and Corporation Taxes Act 1988 ("the ICTA") ("the DV provisions"). The

Varkey Jacob Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Land Acquisition Act - Sections 18; Income Tax Act, 1961 - Sections 139, 139(8), 142(1), 143, 143(3), 147, 148 to 153, 217 and 292B; Income Tax (Amendment) Act, 1989; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1956 - Sections 18 and 43; Constitution of India - Article 265

Reported in : (2005)196CTR(Ker)391; [2005]275ITR146(Ker); 2005(2)KLT140

amended, ended on March 31,1956. It is true that under the amending Act by Section 18 of the Finance Act, 1956, authority was conferred upon the Income Tax Officer to assess a person as an agent of a … going into the disputed question, we shall go through the relevant provisions before and after the amendment in 1989. Section 147 before amendment was as follows:'147. Income escaping assessment.-- If--(a) the Assessing Officer has reason to believe that,

Commissioner of Income-tax Vs. Edulji F.E. Dinshaw

Court : Mumbai

Subject : Direct Taxation

Reported in : AIR1943Bom297

that it should be answered as suggested by the learned Chief Justice. It is clear that under the Finance Act, 1989, by Section 6 (1) it was provided that for the financial year 1939 the rates of income-tax and … then comes Sub-clause (b), which provides thatin cases in whioh super-tax has been deducted under the provisions of Section 18 of the said Act or would have been so deductible had the Indian Income-tax (Amendment) Act 1939, come

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the Finance Act 1995 and paragraph 4 of Schedule … is a trade within the meaning of Case 1 of Schedule D: Income and Corporation Taxes Act 1988, section 18. The amounts to be taken into account in computing its profits include its investment income from its long

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 … v. Collector of Central Excise, Calcutta 1994 (74) ELT 22 59Collector of Central Excise v. Ambalal Sarabhai Enterprises, 1989 (43) ELT 214 60.Union Carbide India Ltd. v. Union of India and Ors. (1986) 2 SCC 547 61. … Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by the appellant,

Rishi Roop Chemical Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)36ITD35(Delhi)

Finance Act 1987, w.e.f. 1-4-1988 and the Explanation 2, which was inserted in the said Section, by the Finance Act 1989 retrospectively from 1-4-1984, it forwarded the record of the appeal to the President of the Tribunal with a … Act, with which we are concerned and stated that in the case of S. Gopal Reddy v.CIT [1990] 181 ITR 378 (AP), while interpreting the provisions of second proviso to Section 54E of the Act, the Hon'ble

1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court : Sikkim

Subject : Direct Taxation

Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

the Income-tax Act, 1961, was extended to the State of Sikkim by virtue of section 26 of the Finance Act, 1989, with effect from the previous year relevant to the assessment year commencing on April 1, 1990.Before the extension … for quashing and setting aside the impugned notices dated July 10, 1990.The writ petition was filed on August 18, 1990. The same admitted on August 20, 1990, and notices were issued. Further proceedings in pursuance of the

Housing and Urban Development Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)102TTJ(Delhi)936

income-tax under the IT Act, under the head 'Interest on securities'. The Finance Act, 1988 w.e.f. 1st April, 1989 omitted Sections 18 to 21 from the IT Act. Thus, there is no income left to be charged … Act'). This Act was originally introduced in 1974 to tax the interest earnings of Scheduled banks. By the Finance Act, 1978 applicability of the Act was withdrawn.Later on by Finance Act (No. 2) 1980 the Act was made … 1. By the powers vested under Section 255(3) of the IT Act, 1961, the Hon'ble President, Tribunal, constituted Special

Subhasis Bakshi and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : ServiceConstitution

Acts : Constitution of India - Articles 14 and 226; ;Bengal Medical Act, 1914 - Sections 15, 18 and 20; ;Bengal Medical Act, 1915; ;Paschim Banga Ayurvedic System of Medicine Act, 1961; ;Paschim Banga Unani System of Medicine Act, 1979

Reported in : (1993)1CALLT272(HC)

of the petitioners is on the Notification dated 17th May, 1915 issued by the Government of West Bengal, Finance Department. under Section 18(i) of the Bengal Medical Act, 1914. According to the aforesaid Notification the Governor-in-Council was … Hon'ble Mr. Justice Suhas Chandra Sen being CO. No. 7052 (W) of 1989 and on 11th July, 1989 His Lordship passed an order when Mr. … the hearing of the contempt application, that it was submitted that in accordance with Section 15 read with Section 18 of the said Act and the Notification dated 17th May, 1915 the petitioners were entitled to have their

Commissioner of Income-tax Vs. Atlas Copco (India) Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Sections 16(1) and 18(2)

Reported in : [1993]202ITR254(SC)

Section 263 of the Income-tax Act, 1961, before it was amended by the Finance Act, 1988, and the Finance Act, 1989. Even under the unamended Section 263, the Revenue says, it has been held that where an appeal is … judgment of the Bombay High ' Court dismissing an application filed by the Revenue under Sub-section (2) of Section 18 of the Companies (Profits) Surtax Act, 1964. The question raised by the Revenue reads as follows :Whether, on