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J.K.K. Angappan and Bros. Vs. Commissioner of Income-tax
Chennai
Dec-05-1972
Direct Taxation
Income Tax Act, 1961 - Sections 220(2); Finance Act, 1965 - Sections 68; Finance (No. 2) Act, 1967 - Sections 1, 46 and 156
[1973]91ITR513(Mad)
The said writ petitions were admitted and stay of the assessment proceedings had also been granted.2. Thereafter, the Finance (No. 2) Act of 1967 came to be passed and sections 1 and 46 of that Act are as under :'1. … Ramanujam, J. 1. The petitioners made a voluntary disclosure of income under Section 68 of the Finance Act, 1965. The tax payable on the income so voluntarily disclosed amounted to Rs. 15,55,500. The said tax was due
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Kanhayalal Mukundlal
Kolkata
Jul-17-1986
Direct Taxation
Income Tax Act, 1961 - Section 271(1); ;Finance (No. 2) Act, 1965 - Section 68
[1987]166ITR274(Cal)
file a voluntary disclosure. In fact, the assessee subsequently filed a disclosure petition under Section 68 of the Finance (No. 2) Act, 1965.3. The Income-tax Officer did not accept the explanation of the assessee. He held that there was no connection … Dipak Kumar Sen, J.1. Kanhayalal Mukundlal, the assessee, was assessable to income-tax for the assessment year 1962-63, the accounting year ending some time in April, 1962. The assessee was required to file its return by
Tag this Judgment! AI Brief & AskHeirs and Legal Representatives of Late Laxmanbhai S. Patel Vs. Commis ...
Gujarat
Jul-22-2008
Direct Taxation
Income Tax Act, 1961 - Sections 66I, 68, 131, 132, 132(5), 142(2A) and 256(1); Finance (No. 2) Act, 1965 - Sections 24, 24(1), 24(2), 24(3), 24(6) and 24(8)
(2009)222CTR(Guj)138
Commissioner of Income-tax : [1981]130ITR244(SC) wherein it is held that (i) the declaration under Section 24(2) of the Finance (No. 2) Act, 1965, had to relate to income actually earned by the declarant and the Act granted immunity to the declarant … his heirs and legal representatives are brought on record vide order dated 09.07.2008 passed in Civil Application No. 142 of 2008 and they are pursuing this reference before this Court.2. The Income-tax Appellate Tribunal, Ahmedabad Bench A,
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Anil Rice Mill Vs. the Commissioner of Income Tax
Allahabad
Jul-11-2005
Direct Taxation
Income Tax Act, 1961 - Sections 68, 69, 131, 143(1) and 256(1); Finance (No. 2) Act, 1965 - Sections 24, 24(2) and 24(3); Benami transactions (Prohibition) Act, 1988
(2005)199CTR(All)69; [2006]282ITR236(All)
Yamuns Prasad Kanhaiya Lal v. C.I.T. : [1981]130ITR244(SC) had held that the declaration Under Section 24(2) of the Finance (No. 2) Act, 1965 had to relate to income actually earned by the declarant and the Act granted immunity to has declarant … Rajes Kumar, J.1. Tribunal has referred the following question under Section 256(1) of the for the assessment year 1986-87 for the opinion of this Court:'Whether the Tribunal was justified in adding the cash credit in the income
Tag this Judgment! AI Brief & AskState Vs. Bharat Chandra Roul
Orissa
Mar-06-1995
Criminal
Prevention of Corruption Act, 1988 - Sections 13, 13(1), 13(2) and 19(3); Orissa Special Courts Act, 1990 - Sections 8(3); Prevention of Corruption Act, 1939 - Sections 5(1); Evidence Act, 1872 - Sections 91 and 106; Prevention of Corruption (Amendment) Act, 1947; Income Tax Act, 1961 - Sections 60, 68 and 269; Registration Act, 1908 - Sections 17, 17(1), 31 and 49; Finance (No. 2) Act, 1965 - Sections 24(2) and 24(3); Transfer of Property Act, 1882 - Sections 51(1); Stamp Act, 1899 - Sections 29 and 29(2); Estate Duty Act, 1953 - Sections 8, 9 and 9(2); Probation of Offenders Act, 1958; Code of Criminal Procedure (CrPC) , 1973 - Sections 162 and 313; Orissa Government Servants' Conduct Rules, 1959 - Rule 21; Constitution of India
1995CriLJ2417
some undisclosed source. A question arose as to whether a voluntary disclosure under Section 24 (2) of the Finance (No. 2) Act, 1965, had to relate to income actually earned by the declarant. That section granted immunity to the declarant alone … ORDERA. Pasayat, J.1. Alleging commission of criminal misconduct as set out in Section 13 of Prevention of Corruption Act, 1988 (in short, the 'Act'), prosecution has sought for action against Shri Bharat
Tag this Judgment! AI Brief & AskShankerlal Gafurbhai Patel Vs. Commissioner of Income Tax
Gujarat
Dec-21-2002
Direct Taxation
Wealth Tax Act, 1957 - Sections 16(1), 27 and 27(1); Income Tax Act, 1961 - Sections 2(14) and 193; Gold Control Act; Taxation Law (Amendment) Act, 1962; Finance (No. 2) Act, 1965; Taxation Law (Amendment and Miscellaneous Provisions) Act, 1965
(2004)190CTR(Guj)363; [2004]269ITR508(Guj)
from 13.12.1962 by Taxation Laws (Amendment) Act, 1962 :'To exempt 6 1/2% Gold Bonds, 1977.'21. Subsequently, by the Finance (No. 2) Act, 1965, with effect from 1.4.1965, 7% Gold Bonds, 1980 were added in the said provision and thereafter under Taxation … law laid down in the judgments referred to by the learned advocates, the following factual position emerges :20. Section 5(1)(xvia) of the Act was enacted as under with effect from 13.12.1962 by Taxation Laws (Amendment) Act, 1962
Tag this Judgment! AI Brief & Aski.T.C. Limited Vs. Commissioner of Income-tax
Kolkata
Apr-09-1992
Direct Taxation
Income Tax Act, 1961 - Sections 32, 32(1), 40A(8), 43, 43(6), 80J and 263; ;Finance (No. 2) Act, 1965
[1994]205ITR126(Cal)
such contentions to be unsound. At the time, the proviso was inserted in the present Act by the Finance (No. 2) Act, 1965, with retrospective effect from April 1, 1962, there was no scheme for initial depreciation over and above the … Ajit K. Sengupta J.1. In his reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1981-82, the following questions of law have been
Tag this Judgment! AI Brief & AskState, Cbi Vs. Sashi Balasubramanian and anr.
Supreme Court of India
Oct-31-2006
Criminal
Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R
(2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541
J.1. Delay condoned.2. Leave granted.3. Interpretation and/or application of the 'Kar Vivad Samadhan Scheme 1998' framed under the Finance (No.2) Act, 1998 is in question in this appeal which arises out of a judgment and order dated 20.01.2005 passed … income. This is the main difference between the impugned Act and the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965. Under the latter Act, where gold is acquired by a person out of his undisclosed income, which is … First Information Report was lodged on 02.03.1995 for commission of offences under Sections 120B, 420 and 471 of the Indian Penal Code, Section 13(2) read
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, Gujarat-i Vs. Satellite Engineering Ltd.
Gujarat
Mar-21-1977
Direct Taxation
Income Tax Act, 1922 - Sections 15C; Income Tax (Amendment) Act, 1961 - Sections 84
[1978]113ITR208(Guj)
the Act so enacted, the time limit of eighteen years was maintained. However, by an amendment enacted by Finance (No. 2) Act, 1965, the said time limit was raised to 23 years. By section 33 of, and the Third Schedule to, … P.D. Desai, J. 1. These two references, both at the instance of the Commissioner of Income-tax, arise out of a common order
Tag this Judgment! AI Brief & AskSunita Sabharwal Vs. Commissioner of Income-tax
Delhi
Aug-29-1972
Direct Taxation
Income Tax Act, 1961 - Sections 139 and 140; Finance (No. 2) Act, 1965 - Sections 24 and 24(4); Hindu Minority and Guardianship Act, 1956 - Sections 6, 8 and 11
[1973]92ITR377(Delhi)
No. 85 of 1967 is Miss Sunita Sabharwal, minor daughter of H. L. Sabharwal. Section 24 of the Finance (No. 2) Act, 1965, provided for voluntary disclosure of income on conditions mentioned therein, by a person who had failed to furnish … S.N. Shankar, J.1. This order will dispose of Civil Writs Nos. 85 of 1967, 165 of 1967, 166 of 1967, 167 of 1967, 168 of 1967, 169 of 1967, 170 of 1967,
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