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Loughborough Vs. Blake

Court : US Supreme Court

Subject : MRTP

direct tax on the District of Columbia in proportion to the census directed to be taken by the Constitution. The provision that direct taxes shall be apportioned among the several states according to their respective numbers, to … taxes shall be imposed on states only which are represented, or shall be apportioned to representatives, but that direct taxation, in its application to states, shall be apportioned to numbers. Representation is not made the foundation of taxation.

Pollock Vs. Farmers' Loan and Trust Co.

Court : US Supreme Court

Subject : Land Acquisition

lay any tax upon individuals. This imperatively demanded a remedy, but the opposition to granting the power of direct taxation in addition to the substantially exclusive power of laying imposts and duties was so strong that it required … respect of decisions directly upon points in issue; but this court should not extend any decision upon a constitutional question if it is convinced that error in principle might supervene. In the cases referred to in the

Vasant Abaji Mandke Vs. the State of Maharashtra

Court : Mumbai

Subject : ConstitutionDirect Taxation

Reported in : (1979)81BOMLR542

raise resources. One of the principal modes of such raising of resources to-day is by levy of such direct taxation. If direct taxation were to be uniform, such uniformity would be oppressive to those earning less and that … the petitioners are liable to pay the profession tax upto Rs. 250 per annum. The petitioners challenge the constitutional validity of the above Schedule I of the Act.2. The main charging Section 3 of the Act reads

Deputy Commissioner of Income Tax Vs. Itc Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)82ITD239(Kol.)

further contended that in view of Article 5(3) of India France Double. Taxation Avoidance Agreement, Decoufle did not have 'permanent establishment' (hereinafter referred to as … without any deduction of tax at source. It was contended that installation and commissioning of machines does not constitute 'technical services fee' within meaning of Expln. 2 to Section 9(1)(vii) of the Act and that it is … erred in concluding that the AO was not justified in refusing the NOC to the assessee and in directing that 'the tax already deducted at source should be refunded to the assessee as it was not incumbent

Pollock Vs. Farmers' Loan and Trust Company

Court : US Supreme Court

Subject : Land Acquisition

indirect tax. In distributing the power of taxation, the Constitution retained to the State the absolute power of direct taxation, but granted to the Federal government the power of the same taxation upon condition that, in its exercise, … it was said that, in the opinion of some statesmen at the time of the adoption of the Constitution, direct taxes " perhaps " included such as might be levied "by valuation and assessment of personal property upon

Sri Krishna Das Vs. Town Area Committee, Chirgaon

Court : Supreme Court of India

Subject : Other TaxesConstitution

Acts : Town Areas Act - Sections 14(1); Constitution of India - Articles 14, 19(1) and 265; Uttar Pradesh Town Areas Act - Sections 14(1) and 38(1); Uttar Pradesh Municipalities Act - Sections 128(1) and 298(2)F; Uttar Pradesh Town Areas (Amendment) Act - Sections 12 and 13(1)

Reported in : (1990)84CTR(SC)111; [1990]183ITR401(SC); JT1990(2)SC68; (1990)3SCC645; [1990]2SCR13; [1990]77STC395(SC); (1990)2UPLBEC813

case. The expression 'double taxation' is often used in different senses, namely, in its strict legal sense of direct double taxation and in its popular sense of indirect double taxation. Double taxation in the strict legal sense … the Town Area Committee Chirgaon is arbitrary and discriminatory and is grossly violative of Article 14 of the Constitution: that the levy, though called tax is actually a fee and is collected in the disguise of tax;

Shri Krishna Das Vs. Town Area Committee, Chirgaon

Court : Supreme Court of India

Subject : Municipal Tax

Acts : Uttar Pradesh Sales Tax Act; United Provinces Town Areas Act, 1914 - Sections 14(1) and 38(1); Uttar Pradesh Municipalities Act, 1916 - Sections 128(1) and 298(2); Constitution of India - Articles 14, 19(1), and 265; United Provinces Town Area (Amendment) Act, 1934; Punjab Municipal Corporation Act, 1976

Reported in : AIR1991SC2096

case. The expression 'double taxation' is often used in different senses, namely, in its strict legal sense of direct double taxation and in its popular sense of indirect double taxation. Double taxation in the strict legal sense … the Town Area Committee Chirgaon is arbitrary and discriminatory and is grossly violative of Article 14 of the Constitution; that the levy, though called tax is actually a fee and is collected in the disguise of tax;

J.N. Duggan and anr. Vs. Commissioner of Income-tax, Bombay City

Court : Mumbai

Subject : ConstitutionDirect Taxation

Acts : Government of India Act, 1935; Indian Income-tax and Excess Profits Tax (Amendment) Act, 1947; Indian Income-tax Act, 1922 - Sections 4(1), 4-A, 6, 9, 12B, 12B(2) and 66(1); Income-tax Act, 1842; Income-tax Act, 1930; Excess Profits Tax Act, 1940 - Sections 2; Bombay Prohibition Act, 1949; Public Health Act, 1848; Public Health (Amendment) Act, 1936; Income-tax Act, 1945; Corporation Tax Act; Revenue Act, 1928 - Sections 22; Federal Farm Loan Act - Sections 26

Reported in : AIR1952Bom261; (1952)54BOMLR184; ILR1953Bom446; [1952]21ITR458(Bom)

the English Income-tax Acts, and what we are asked to construe is the expression 'income' used in the Constitution Act; and, therefore, the Solicitor-General says that the legislative practice is confined to construing the Income-tax Act and … Therefore, the scheme of the Government of India Act, as far as taxation of assets is concerned; is fairly clear: assets may be taxed in … value of the assets of the plaintiff within item 55. The Advocate General submits that item 55 is directed only to a lax on the whole of the assets ether than agricultural land of individuals and companies,

United States Vs. Wells Fargo Bank

Court : US Supreme Court

Subject : Land Acquisition

was passed, an exemption of property from all taxation had an understood meaning: the property was exempt from direct taxation, but certain privileges of ownership, such as the right to transfer the property, could be taxed. Underlying this … . 2. Resolution of the estate tax exemption question obviates the need for this Court to consider the constitutionality of § 641 of the DEFRA. 86-2 USTC Ĺš 13,703, reversed. Page 485 U. S. 352 BRENNAN, J.,

E.V. Narasa Reddy Vs. Income-tax Officer, Nellore

Court : Andhra Pradesh

Subject : ConstitutionDirect Taxation

Acts : Constitution of India - Articles 14 and 226; Income-tax Act, 1922 - Sections 16(3) and 40

Reported in : AIR1960AP614; [1960]39ITR629(AP)

Satyanarayana Raju, J.1. This is an application, under Article 226 of the Constitution of India, for the issue of a writ of certiorari to quash the order of the Income-tax Officer, … Constitution in that it discriminates against the father in the matter of taxation.4. On behalf of the respondent (Income-tax Officer) it is contended that Section … be included:(A) so much of the income of a wife or minor child of such individual as arises directly or indirectly:(i) from the membership of the wife in a firm of which her husband is a partner:(ii)