Advanced Search Results

Commissioner of Income Tax, Kerala Vs. Tara Agencies

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B(1A), 35(1)(B) and 801B; Finance Act, 1978 - Sections 2(7), 32A, 35B(1A), 35B(2), 80MM and 80MM(2); Marine Products Export Development Authority Act, 1972 - Sections 3(1); State Financial Corporation Act, 1951 - Sections 2(C); Bombay Sales Tax Act, 1953 - Sections 7 and 8; Kerala General Sales Tax Act, 1963 - Sections 5A(1); Central Sales Tax Act, 1956 - Sections 8(3); Central Sales Tax Rules - Rule 13; Central Excise Act, 1944 - Sections 2

Reported in : (2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429

adjudication by this Court is whether the respondent assessee who is engaged in purchase of different qualities of tea and blending the same for the purpose of export is entitled to weighted deduction under Section 35B (1A) … not amount to processing. 33. Details of relevant Statute are as under:Section 8 of the Bombay Sales Tax Act, 1953, so far as is 'subject to the provisions of Section 7, there shall be levied a sales tax … Bay Bottle Gas Co. v. Michigan Dept. of Revenue 74 N.W. 2d 37, 39, 344 Mich. 326, while dealing with the term process, the court

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

0.04 per kgof green tea leaves produced (Effective from 14.4.1984 and validationclause also passed.)Act If of 1992 p. 37 at 38    S. 2(1): S. 78(2) replaced by a. newsection. New S. 78(2)(b): cess on coal-bearing lands @ … of its power to make any legislationwhatsoever.(iii) Having regard to the declaration made in Section 2, of the Tea Act,1953, the entire tea industry having been taken over in terms of Entry 52of List I of the Seventh

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

thereunder: These acts include:1. The Indian Forests Act, 1927.2. The Coffee Act, 1942.3. The Rubber Act, 1947.4. The Tea Act, 1953.5. The Wildlife (Protection) Act, 1980.6. The Forest (Conservation) Act, 1980.7. The Spices Board Act, 1986.8. The Biological … Nos.6/2000, 8/2000, 3/2001 and 16/2001. The 2003 Act was passed by the State Legislature and notified on 06.06.2005. Section 1(2) further provided that the 2003 Act shall be deemed to have come into force on W.P(C) No.26691 … 2010, W.P(C) Nos.24819 & 32825 of 2003, W.P(C) Nos.10738, 11110, 30785, 9843, 3795, 7042, 34524, 30930 and 18134 of 2006 W.P(C) Nos.29245, 22661, 29466, 27296,

The Tufanialonga Tea Co. Ltd., Calcutta and anr. Vs. State of Tripura ...

Court : Guwahati

Subject : Constitution

Acts : Tripura Tea Companies (Taking Over of Management of Certain Tea Units) Act, 1987 - Sections 3(1) and 8(3); Constitution of India - Article 226, 246, 246(2), 246(3) and 254; Tripura Land Revenue and Land Reforms Act, 1960 - Sections 22, 62, 63, 64 and 65(1); Tripura Land Revenue and Land Reforms Rules, 1961 - Rules 89, 95 and 102

the List I of the 7th Schedule of the Constitution. Parliament has declared in Section 2 of the Tea Act, 1953 that it is expedient in the public interest that the Union should take under ' its control the … and was served by the Peon Shri Mali Chand Debverma on someone of Laxmilonga Tea Estate. In para 37 of the affidavit filed on behalf of the respondents Nos. 1,2,3 and 5 it is stated that the

Tandon Bros. Vs. State of West Bengal and ors. and Union of India (Uoi ...

Court : Kolkata

Subject : Property

Acts : West Bengal Estates Acquisition Act, 1953 - Section 6 and 6(3)

Reported in : (1989)1CALLT263(HC)

as follows :The petitioner is a registered partnership firm and proprietor of the 'Tea Estate', known as 'Rohini Tea Estate' which has been purchased by the petitioner on or about January 30, 1960, in a public auction … cultivation. On or about November 1, 1962, a notice under Section 6(3) of the West Bengal Estates Acquisition Act, 1953, (hereinafter referred to as the Act of 1953) was issued and the petitioner duly filed objection on or

Plantation Corporation of Kerala Ltd. Vs. Commissioner of Agricultural ...

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1950 - Sections 5; Income Tax Act, 1961 - Sections 37 and 37(1);Indian Income Tax Act, 1922 - Sections 37(1)

Reported in : [1993]200ITR27(Ker)

was inserted with a view to get over the decision of the Supreme Court in Travancore Rubber and Tea Co. Ltd. v. Commr. of Agrl. I. T. : [1961]41ITR751(SC) , that the decision of the Supreme Court … [1959]37ITR549(Ker) , already referred to, the assessment years were 1951-52, 1952-53 and 1953-54 and the question referred to this court was whether, under the Kerala … expended wholly and exclusively for the purpose of the plantation.B. Indian Income-tax Act, 1922, section 10(2)(xv)Income-tax Act, 1961, section 37(1)any expenditure (not being an allowance of the nature described in any of the clauses (i) to (xiv) inclusive,

A. Navinchandra Steels Pvt. Ltd. Vs. Srei Equipment Finance Limited

Court : Supreme Court of India

Subject : Land Acquisition

Agrochem, (2019) 9 SCC725 this Court was faced with a situation of conflict between Section 16-G(1)(c) of the Tea Act, 1953, under which winding up/liquidation proceedings were to take place (and which could not take place without prior consent … undertake an analysis of the Acts in question. The first thing to be noticed is the difference between Section 37 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 and Section 34

The Kannan Devan Hills Produce Vs. the State of Kerala and anr.

Court : Supreme Court of India

Subject : Property

Acts : Kannan Devan Hills (Resumption of Lands) Act, 1971 - Sections 9; Tea Act, 1953; Constitution of India - Articles 31-A and 32

Reported in : AIR1972SC2301; 1972(0)KLT377(SC); (1972)2SCC218; [1973]1SCR356

impossible. No such question arises now.39. Coming now to the question of repugnancy : The object of the Tea Act, 1953, is to provide for the control by the Union of the tea industry, including the control, in pursuance … object is to resume agricultural lands for their distribution for cultivation and purposes ancillary thereto.Plantation' is denned in Section 2(f) of the impugnedAct. 'Plantation' means any land used by a person principally for the cultivation of tea, … created a unified system which is widespread and important in the Dominion. 37. The facts in that case are set out briefly in the headnote

Commissioner of Income Tax Vs. M/S Kelvinator of India Ltd.

Court : Delhi

Subject : Direct Taxation

plant by the assessee ; (iv) "Tea Board" means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953) ; (3) [The profits of eligible business or profession of an assessee for the purposes … order when the same are not accepted by the Department and the same expenditure is clearly disallowable u/s 37(4) of the Act?. (B) Whether ITAT was correct in law in taking into consideration interest on FDR, Misc.

Abdur Rahim Vs. State of Madras (Secretary, Industries, Labour and Co- ...

Court : Chennai

Subject : Labour and Industrial

Reported in : (1961)IILLJ213Mad

and torn mats here and there, aluminium, brass and glass tumblers as well as bottles with dregs of tea and several other odds and ends strewn all over present a queer picture of Jumble and disarray. A … but not as evidence of facts they found. In Pillai v. Mudanayake 1953 A.C. 514 on the question of the validity of the Citizenship Act, … Act. Section 28 applies the Payment of Wages Act, Section 36 the Industrial Employment (Standing Orders) Act and Section 37, the Industrial Disputes Act, to the beedi Industrial premises. Section 29 enables the Government to permit wetting and