Advanced Search Results

Munjal Sales Corporation Vs. Commissioner of Income Tax, Ludhiana and ...

Court : Supreme Court of India

Subject : Direct taxation

Acts : Income Tax Act, 1961 - Sections 28 to 43C; Finance Act, 1992 - Sections 40;

Reported in : (2008)215CTR(SC)105; [2008]298ITR298(SC); 2008(2)SCALE598; (2008)3SCC185; 2008AIRSCW1369

payment of interest by the firm to any partner of the firm constituted business disallowance per se. After Finance Act 1992, Section 40(b)(iv) of the Act places limitations on the deductions under Sections 30 to 38. Prior to Finance Act

Satya Pal Amrik Singh and Co. and ors. Vs. Union of India (Uoi) and or ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AC, 44AC(1), 206C and 206C(1); Punjab Licences Rules, 1956 - Rule 38(15); Finance Act, 1992

Reported in : [1997]228ITR653(P& H)

respondents were not to deduct income-tax on excise duty payable by petitioners holding L-14 liquor licences.'15. By the Finance Act, 1992, Section 44AC was deleted from the Act. However, deduction of income-tax at source was again resorted to under Section … or under a Central, State or Provincial Act, or any company or firm or co-operative society.' 19. Rule 38(15)(e) and (g) of the Punjab Liquor Licences Rules, 1956, is also reproduced below for ready reference :38. (15)--A

Chandigarh Distillers and Bottlers Ltd. and Patiala Distilleries and M ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 44AC, 44AC(1), 206C, 206(1) and 226(3); Punjab Excise Act, 1914; Punjab Liquor Licence Rules, 1956; Constitution of India - Article 226; Finance Act, 1988; Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1992; Haryana Liquor Licence Rules, 1970 - Rule 38(15)

Reported in : [2002]253ITR205(P& H)

by the Division Bench of this court was dismissed by the Supreme Court.4. Thereafter, by virtue of the Finance Act, 1992, Section 44AC of the 1961 Act was deleted and its substantial portion was incorporated in Section 206C, making it … the price fixed by the Financial Commissioner from time to time. This position is further clarified by Rule 38(15) of the Haryana Liquor Licence Rules, 1970. L-13 licensees appear to be a class which, in view of

K.K. Mittal and Co. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AC, 44C and 206C; Haryana Liquor Licence Rules, 1970 - Rule 38 and 38(15); Constitution of India - Article 226; Finance Act, 1992

Reported in : (1992)108CTR(P& H)427; [1993]203ITR201(P& H)

Matched in: Citation (1992)108CTR(P& H)427; [1993]203ITR201(P& H)

Rajendra Shankar Shukla and Ors. Etc. Vs. State of Chhatisgarh and Ors ...

Court : Supreme Court of India

Subject : Land Acquisition

of resources needs to be looked into and such resources may include finance or other resources. The Legislature of State has been empowered to make … law relating to Municipalities in force in a State immediately before the commencement of the Constitution (Seventy-fourth Amendment) Act, 1992, which is inconsistent with the provisions of this Part, shall continue to be in force until amended or … Deopuri and Dunda of Raipur District in Chhattisgarh State. The respondent No.2-Raipur Development Authority (RDA) was established under Section 38(1) of the M.P. (C.G.) Nagar Thatha Gram Nivesh Adhiniyam, 1973 (for short ‘the Act of 1973’). The KVTDS

K.M. Vijayan and Others Vs. Union of India and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(7), 2(24), (31) and (45), 3, 4 , 4(1), 5, 6, 7, 8, 9, 10(32), 14, 15, 16, 19(3), 17, 18, 19, 19(1), 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 64(1), 64(1A), 65, 80(L), (U), (CC) and (CCB), 88, 139, 159(6), 162, 171 and 171(1) and (9); Constitution of India - Articles 14 to 19 and 248

Reported in : [1995]215ITR371(Mad)

order or direction declaring the provisions of section 64(1A) of the Income-tax Act, 1961, as amended by the Finance Act, 1992, as illegal, beyond the scope of preventing avoidance of tax and inconsistent with the scheme of the Income-tax

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … a clear recognition of the fact that a designated area is not part of U.K. and in particulars. 38(6) of Finance Act, 1973, does not deem it so for income-tax purposes. It was finally held by the

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

this case only became of practical importance when separate taxation of husband and wife was introduced by the Finance Act 1989. That did not mean, however, that Parliament was necessarily willing to allow one spouse to reduce his … traded as a computer consultant. When Mr Jones was made redundant in 1992, he decided to go freelance. He and his wife acquired a shelf … blurred double vision. In Chamberlain v IRC (1943) 25 TC 3 , for instance, the court (in applying section 38(2) of the Finance Act 1938) had to identify "the property comprised in the settlement" and to decide whether

Union of India Vs. Maliakkal Industrial Enterprises

Court : Kerala

Subject : Education

AND6 --------------------------------------------------------------- 1. UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.2. THE DIRECTOR GENERAL OF FOREIGN … of the Government as manifested in Ext.P5 produced in these cases issued under Foreign Trade (Development and Regulation) Act 1992 (hereinafter referred to as 'the Foreign Trade Act) is ultravires the provisions of the Act. iii). Whether the … to us as follows: i). Whether an insecticide, which has non-insecticidal uses, can be regulated in view of Section 38 of the Insecticides Act 1968 (hereinafter referred to as 'the Act' for short). ii). Whether the policy of

Mathura Dass and ors. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Subject : Constitution

Acts : Constitution of India - Articles 14 and 226; Punjab Municipal (Amendment) Act, 2002; Punjab Municipal Corporation (Amendment) Act, 2002; Constitution (74th Amendment) Act

Reported in : AIR2003P& H59

filed. When these petitions were take up for consideration, the Principal Secretary to Government of Punjab, Department of Finance, filed an affidavit averring inter alia that the Council of Ministers had met on 28th November, 2001. A … to the Constitution. 34. Part IXA comprising Articles 243P to 243ZG was inserted by the Constitution (74th Amendment) Act, 1992, It came into force with effect from 1st June, 1993. Article 243P provides the definitions. In Clause (e), … municipalities have to spend about Rs. 335 crores on the establishment, Rs. 38 crores on contingencies; Rs. 150 crores on sanitation; Rs. 200 crores on … enacted to 'make better provision for the administration of Municipalities in Punjab.' Section 61 empowers the Municipal Committees to levy taxes. Section 70 provides for