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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 … representation, and, admitting that some objections lay against his proposition which would be removed by limiting it to direct taxation, since, with regard to indirect taxes on exports and imports, and on consumption, the rule would be inapplicable,

Oklahoma Tax Comm'n Vs. United States

Court : US Supreme Court

Subject : Land Acquisition

U. S. 607 . 5. "Restricted" cash and securities, lands not specifically exempt by Acts of Congress from direct taxation, and miscellaneous personal property and insurance, all belonging to members of the Five Civilized Tribes in Oklahoma, held … to Indians of the Five Civilized Tribes and which, by Act of Congress, have been specifically exempted from direct taxation by the State, held exempt also from state estate taxation. P. 319 U. S. 610 . 131 F.2d

icai Accounting Research Foundation and anr. Vs. Director General of I ...

Court : Delhi

Subject : Direct Taxation

Acts : Chartered Accountants Act, 1949; Companies Act, 1956 - Sections 25; Income Tax Act, 1961 - Sections 2(13), 2(15), 10(23C), 12A and 12AA; Hyderabad General Sales Tax Act

Reported in : (2009)226CTR(Del)27; [2010]321ITR73(Delhi); [2009]183TAXMAN462(Delhi)

for Governance of Non-Governmental Organisations (NGOs): The research study primarily focuses on governance in NGO's.(d) Electronic Commerce and Direct Taxation: The objective of the research project is to bring out a publication describing the electronic commerce, the significance … such organizations and would be brought out as a research publication under the Petitioner Foundation.(h) Electronic Commerce and Direct Taxation: In this project the study on Electronic Commerce and Direct Taxation commissioned is undertaken.(i) Financial and Accounting Reforms,

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Subject : Direct Taxation

Reported in : AIR1924Cal668

depends appear first in Act II of 1886. At the time of the passing of the latter Act direct taxation in India was imposed by various Provincial License Acts and Act II of 1878. The license tax was … Public Works Cess. The Act of 1886 had for its main object to bring within the scope of direct taxation not trades only, but all businesses and professions. Its was there that the main extension of revenue lay.

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Subject : Direct Taxation

Reported in : (1924)ILR51Cal504

depends appear first in Act II of 1886. At the time of the passing of the latter Act direct taxation in India was imposed by various Provincial License Acts and Act II of 1878. The license tax was … Public Works Cess. The Act of 1886 had for its main object to bring within the scope of direct taxation not trades only, but all businesses and professions. It was there that the main extension of revenue lay.

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, … to the States, who were surrendering to the Federal government so many sources of income, the power of direct taxation, which was their principal remaining resource. It is the duty of the court in this case simply to

Barnes (inspector of Taxes) Vs. Hutchinson.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1939]7ITR124(Cal)

the question under consideration related to ordinary shareholders, who suffer the taxation, as counsel for the Crown contended, directly and alone, as opposed to a preference shareholder, whose preference dividend, if it be paid to him in

The Income Tax Officer, T.D.S. - Vs. Raj Television Network Ltd.,

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

facts and circumstances of the case and also considered that there was an agreement for Avoidance of Double Taxation in force between India and United Kingdom of Great Briton which was notified vide Notification No. GSR-91(E) dated … payments upon which no TDS was deducted can be disallowed under Section 40(a)(i) of the I.T. Act and directed the Assessing Officer to give benefit to certain payments for which TDS was actually deducted and paid. The

Joint Cit, Vs. Essar Oil Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2006]7SOT216(NULL)

and United Kingdom have entered into and their subsists between them an Agreement for the Avoidance for Double Taxation ('DTAA' for short). For the year under consideration the assessee returned a loss of Rs. 66,20,690 which was … the Income Tax Act, 1961 read with section 115A of the Income Tax Act and further erred in directing assessing officer to compute the income of the assessee as business income as per provisions of Indo-UK DTAA.2.

Commissioner of Income-tax, Andhra Pradesh Vs. Andhra Bank Ltd.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Schedule - Rule 1; Banking Regulation Act, 1949, Sections 17(1) and 35

Reported in : [1985]153ITR64(AP)

chargeable profits. 11. Resultantly, the question referred is answered in the negative and against the assessee. No costs. Direct Taxation - reserve fund - Sections 17 (1) and 35 of Banking Regulation Act, 1949 and Rule 1 of