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Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

till date, may be borne in mind to appreciate the controversy. The said Chapter was inserted by the Finance Act, 1995. The scope and effect of the said Chapter has been explained by Central Board of Direct Taxes (CBDT) … under Section 132A made on or after 1st day of July, 1995.[Sections 64, 65 and 66]13. Thus, Chapter XIV-B, as the heading suggests, lays down … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ … assistance for marketing, the words operational or administrative assistance in any manner were substituted in Clause (104c) of Section 64.5. Considering the taxing entry for ".copyright services". introduced vide Section 65(105)(zzzzt) and also the amendment in Section 65(104c),

R.P. Sarathy for Minor M. Pranuthi Vs. Joint Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)97TTJ(Chennai)801

clubbing provision of minor's income was brought on statute book with effect from 1st April, 1993 by the Finance Act, 1992. The relevant provision of Section 64(1 A) of the Act reads as under : "64(1A)--Income of individual … are directed against different orders of the CIT(A), Chennai. The relevant assessment years involved in these appeals are 1995-96 to 1999-2000. Since common issues are involved in these appeals, they were heard together and are being disposed

Commissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;

Reported in : 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

Matched in: Citation 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

K.V. Kuppa Raju and ors. Vs. Government of India and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64 and 64(1A); Constitution of India - Article 14

Reported in : ILR1999KAR4445; [2000]242ITR522(KAR); [2000]242ITR522(Karn)

Unni Krishnan (J. P.) v. State of A. P., : [1993]1SCR594 .9. Section 64(1A) was inserted by the Finance Act, 1992, from April 1, 1993, i.e., the assessment year 1995-94. The validity of this provision was challenged before

Manik Chandra and Kapoor Chand Vs. Assistant Commissioner of Income-ta ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64 and 64(1); Finance Act, 1979 -

Reported in : (2004)186CTR(Uttranchal)750; [2004]265ITR212(Uttaranchal)

18 and therefore Explanation 2A was not attracted. He further contended that Explanation 2A was inserted by the Finance Act of 1979 only with effect from April 1, 1980, and therefore Explanation 2A was not applicable to the … 2003.Facts :2. The appellant, Manik Chandra, is an individual, For the assessment year 1980-81, he was assessed under Section 143(3) of the Income-tax Act, 1961. The order of assessment was passed on February 28, 1981. Thereafter on … assessed in the hands of the assessee under Explanation 2A to Section 64(1)(iii) on the ground that the said income of Rs. 1.12 lakhs had

Orissa Consumers' Association and Anr. Vs. Orissa Electricity Regulato ...

Court : Orissa

Subject : Electricity

Acts : Electricity Act, 2003 - Sections 179, 181, 181(3) and 182; Orissa Electricity Regulatory Commission (Conduct of Business) Regulations, 2004 - Regulation 2; General Clauses Act, 1897 - Sections 23, 23(2) and 23(5); Information Technology Act, 2000 - Sections 2(1), 4 and 8; Orissa Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff for Retail Sale of Electricity) Regulations, 2004 - Regulation 2

Reported in : AIR2005Ori11

electricity to the consumers in their respective areas in the State of Orissa. Under the Orissa Electricity Reforms Act, 1995 (for short, 'the 1995 Act'), the Orissa Electricity Regulatory Commission . (for short, 'the Commission') has been fixing … objections, the applications of the licencees have not been published despite a clear provision in sub-section (2) of Section 64 of the 2003 Act that every applicant shall publish the application in such abridged form and manner as … the detailed provisions relating to the licencee's revenues and tariffs and the finances of the licencees were in force and the said tariff applications of

C. Kulsum Reddy and ors. Vs. State of A.P.

Court : Andhra Pradesh

Subject : PropertyConstitution

Acts : Hyderabad Municipal Corporation Act, 1955 - Sections 586, 679 and 679E; Constitution of India - Article 14

Reported in : 2002(4)ALD203; 2002(3)ALT536

a law and 'Voluntary disclosure of income scheme, 1997' was result of Sections 64 - 78 of the Finance Act, 1997. In the present case we have not been shown any power with the Government which would enable … legislature has the power to enact a law and 'Voluntary disclosure of income scheme, 1997' was result of Sections 64 - 78 of the Finance Act, 1997. In the present case we have not been shown any

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)

Matched in: Citation [1995]215ITR371(Mad)

N.K. Proteins Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(Ahd.)904

of black money and various other factors, The legislature in its wisdom has amended Section 40A(3) by the Finance Act, 1995 w.e.f. 1st April, 1996 which provides for disallowance of 20 per cent of such expenditure incurred otherwise than … on the decision of Tribunal in the case of SRF Ltd. v. Dy. CIT (2002) 74 TTJ (Del) 648. It was also pointed out that the appellant has big unloading station and that 10 to 12 tankers