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Goodricke Group Ltd. and ors. Vs. State of W.B. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : West Bengal Taxation Laws (Second Amendment) Act, 1989 - Sections 2 and 3; West Bengal Rural Employment and Production Act, 1976 - Sections 3, 4(2A), 4(3), 4(4) and 4B; Constitution of India - Article 14; Tea Act, 1953 - Sections 16B(1), 16C, 16D and 25(1); West Bengal Primary Education Act, 1953 - Sections 78(2A)

Reported in : 1995(50)ECC138; JT1994(7)SC577; 1994(4)SCALE1138; 1995Supp(1)SCC707; [1994]Supp6SCR120; [1995]98STC32(SC)

to be tax on lands. The referred to the declarations by the Parliament in Section 2 of the Tea Act, 1953 to the effect that it was expedient in public interest that Union should take under its control the … appropriate amounts shall be made over to the Tea Board by the Central Government from time to time. Section 26A empowers the Central Government to make grants or loans to the Tea Board. Section 27 provides for the

Mandyala Govindu and Co. Vs. the Commissioner of Income-tax, Andhra Pr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Partnership Act - Sections 13; Indian Contract Act - Sections 253(2); Evidence Act - Sections 114

Reported in : AIR1975SC2284; [1976]102ITR1(SC); (1976)1SCC248; [1976]2SCR131; 1975(7)LC859(SC)

Fort Cochin. They were conducted by brokers of tea. The sales were in conformity with the provisions of Tea Act of 1953. The Sales-tax Officer assessed the appellants to pay sales tax on transactions of sale of tea … Indian Income-Tax Act, 1922 (hereinafter referred to as the Act) :Whether the Assessee is entitled to registration under Section 26A of the Income-Tax Act, 1922 for the assessment year 1961-62.2. The assessee is a firm. The instrument of

Knightsdale Estates Vs. Commissioner of Income-tax, Madras. (Refd. Cas ...

Court : Chennai

Subject : Direct Taxation

Reported in : [1955]28ITR650(Mad)

this Court in Case Referred No. 108 of 1953 were :'(1) Whether the share income from the three tea estates situate in Ceylon are assessable under the Income-tax Act, 1922, in the hands of the assessee family … Officer held that the firm was resident and ordinarily resident in India. The firm was also registered under section 26A of the Income-tax Act and assessed. The Income-tax Officer also directed that the profit of the firm shall

Ramlal Onkarmal Vs. Commissioner of Income-tax, Assam.

Court : Guwahati

Subject : Direct Taxation

in the following two unregistered firms :(i) 12 annas share in Ramlal Onkarmal.(ii) 8 annas share in Durgapur Tea Estate.In the assessment completed on June 21, 1954, under section 23 (3) for the R. N. Year 2009, … had applied for the renewal of registration of the firm and he had also passed an order under section 26A granting renewal of registration of the firm, and he had also passed orders under section 23 (6) allocating … - This is a reference under section 66 (1) of the Income-tax Act by the Appellate Tribunal in the circumstances following :Ramlal Onkarmal, Powai, who … 23 (3) for the R. N. Year 2009, for the assessment year 1953-54, the Income-tax Officer included the following shares from the aforesaid firms : Rs.Ramlal

Nishmukh Investments and Trading Pvt. Ltd. Vs. Deputy Commissioner of ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 139(9), 139(10), 143(2), 143(3), 153(2), 153(3), 154 and 201(1A); Income Tax Act, 1922 - Sections 22(4), 23(2), 26A and 34(3); Constitution of India - Articles 226 and 227; Code of Civil Procedure (CPC) - Order 20, Rule 5

Reported in : (2009)224CTR(Bom)259; [2009]312ITR1(Bom)

filed a return for the assessment year 1952-53 on March 31, 1953 and also applied for registration under Section 26A of the Indian Income-tax Act, 1922. The Income-tax Officer refused registration and passed an order of assessment on … for the assessee has also relied on the Division Bench decision of the Calcutta High Court in Goombira Tea Co. P. Ltd. v. ITO reported in : [1980]125ITR260(Cal) . In that case, the appellants therein were being

Indian Tea Packeting Industries and anr. Vs. Union of India (Uoi) and ...

Court : Kolkata

Subject : Excise

Reported in : 1988(18)ECC180

he wanted to establish such intention, on a reference to the provisions of Central Excise and Salt (Amendment) Act, 1953, according to which 'tea' includes all varieties of the product known commercially as tea, and also includes green … was leviable under package tea and there was no separate duties leviable for manufactured tea and package tea. Section 3 of the said Act was and still is the charging section and deals with duties specified in … ultimately been observed by the Supreme Court, that Clause (b) of entry 26A of the First Schedule to the Central Excises and Salt Act, 1944

Commissioner of Income-tax, Gujarat Vs. Madhukant M. Mehta

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 33, 34(3), 70, 71, 72, 73, 74, 74A, 75, 75(2), 76, 77, 78, 78(2) and 79

Reported in : (1980)19CTR(Guj)130; [1981]132ITR159(Guj)

Pillai : [1977]10ITR292(SC) , the two assessees, along with others, were partners of two firms which owned two tea estates. The tea sold yielded income composite in character, being largely agricultural and partly non-agriculture. The two assessees, … the new firm. The partnership was registered under the provisions of s. 26A. The partnership earned profits in the very first year and a certain … of the partnership firm. The contention, which was based on the provisions of s. (78(2) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), was rejected by the ITO on the ground that there was … that there was succession by inheritance in this case as contemplated by section 78(2) of the Act and, therefore, the assessee is entitled to carry

Sitaram Motiram JaIn Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 23(5), 24 and 24(2)

Reported in : [1961]43ITR405(Guj)

mere changes in the constitution of the firm, the business of the firm as originally constituted continued as tea brokers right from its inception till the time it was succeeded by the limited company and that it … the provisions of section 24(2) of the Income-tax Act. On 7 November, 1953, the assessee entered into a deed of partnership where under he admitted … whole time and attention to the business of the partnership. This partnership was registered under the provisions of section 26A of the Income-tax Act. For the assessment year 1955-56, the accounting year being Samvat year 2010, the income

Hoshiarpur Electric Supply Co. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Indian Electricity Act, 1910 - Sections 7 and 7(1); Income Tax Act, 1922 - Sections 10(2)

Reported in : [1971]79ITR164(P& H)

of the mere changes in theconstitution of the firm, the business of the firm as originally constitutedcontinued as tea brokers right from its inception till the time it was succeededby the limited company and that it was … 24, 1955. A little more than two years earlier, on February 20, 1953, the Punjab State Government gave notice under Section 7 (2) and (4) … valid and the partnership deed in that respect not being a valid document could not be registered under Section 26A of the last-mentioned Act, It is apparent that neither of these two cases is of any assistance so