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Commissioner of Income Tax, Mumbai Vs. D.P. Sandu Bros. Chembur (P) Lt ...

Court : Supreme Court of India

Subject : Direct Taxation Tenancy

Acts : Income Tax Act, 1961 - Sections 2(24), 10(3), 14, 45, 48, 55(2) and 56; Finance Act, 1994; Income Tax Act, 1922

Reported in : AIR2005SC796; 2005(5)ALLMR(SC)545; [2005]273ITR1(SC); JT2005(2)SC226; (2005)2SCC584

2335 of 2003-Commissioner of Income Tax, Mumbai v. D.P. Sandhu Chembur (P) Ltd. today, these appeals are dismissed. Direct Taxation - Income Tax Act, 1961 - Sections 2(24), 10(3), 14, 45, 48, 55(2), 56 - Finance Act, 1994 … The primary question involved in this appeal is whether the amount received by the respondent-assessee on surrender of tenancy rights is liable to capital gains tax under Section 45 of the Income tax Act, 1961. The assessment

T.S. Raghavan Vs. Appropriate Authority and ors.

Court : Karnataka

Subject : Direct TaxationTenancy

Acts : Income Tax Act, 1961 - Sections 269UG, 269UG(1) and 269UH

Reported in : (2004)189CTR(Kar)210; [2004]270ITR27(KAR); [2004]270ITR27(Karn)

being purchased by the Appropriate Authority was subject to the right of tenancy held by him, any purchase would also be subject to the said … from him in pursuance of the agreement to sell. Sometime later, on 8th Sept., 1993, the Appropriate Authority directed the release of the apparent consideration determined by it in favour of the owner who received the same … 269UD(1) of the IT Act, 1961 upheld.2. The controversy arises in the following backdrop :In terms of an agreement dt. 11th Dec., 1992, respondent No. 3 in this appeal who happened to be the owner of property

Commissioner of Income Tax Vs. Hindustan Times Ltd.

Court : Delhi

Subject : Direct TaxationTenancy

Acts : Income Tax Act, 1961 - Sections 4

Reported in : (2004)191CTR(Del)438; [2005]275ITR203(Delhi)

the P&L; a/c for the year ending on 31st March, 1974, under the description 'compensation for termination of tenancy in London office'. The second Installment became payable after five years from July, 1973. However, the same was

United States Vs. Jacobs

Court : US Supreme Court

Subject : Land Acquisition

joint tenancy under circumstances shown by this record. We are without authority to add language to the statute directly contrary to such a clearly expressed purpose. The judgment in No. 391 is reversed, and that in No. … of the joint property. The Commissioner included the full value of the property in decedent's gross estate for taxation under the 1924 Page 306 U. S. 365 Act. As executrix, respondent paid the tax, and sought recovery

Mansing Surajsingh Padvi Vs. the State of Maharashtra Overruled

Court : Mumbai

Subject : PropertyConstitution

Reported in : (1968)70BOMLR654

of a Bill passed by the Legislative Assembly of the Province of Alberta, entitled 'An Act respecting the Taxation of Banks'. The case arose out of a reference made by the Governor General of Canada to the … as a result of Section 4 of the Regulation was the Bombay Tenancy and Agricultural Lands Act, 1948. The relations between the petitioner and his … petitioner challenges the validity of the said Notification and the said Regulation and prays that a writ or direction should be issued under Article 226 of the Constitution requiring the respondents to refrain from enforcing the Notification

Fernandez Vs. Wiener

Court : US Supreme Court

Subject : Land Acquisition

the statute, laid upon the shifting at death of some of the incidents of property, is not a direct tax which the Constitution requires to be apportioned. P. 326 U. S. 361 . (5) The tax does … U. S. 357 . (a) The power of Congress to impose death taxes is not limited to the taxation of transfers at death, but extends to the creation, exercise, acquisition, or relinquishment of any power or legal … Co. v. White, 287 U.S. 577, and to property held in joint tenancy in United States v. Jacobs and Dimock v. Corwin (companion cases), 306

Tyler Vs. United States

Court : US Supreme Court

Subject : Land Acquisition

estate" imposed by the Revenue Acts of 1916 and 1921, §§ 201-202, does not result in imposing a direct tax in violation of the constitutional requirement of apportionment. Const. Art. I, § 2, cl. 3, and § … been used to procure it, and the provision under review is an adjunct of the general scheme of taxation of which it is a part, entirely appropriate as a means to that end. P. 281 U. S. … originally belonged in no part to the survivor but came to the tenancy as a pure gift from the decedent, is neither arbitrary nor capricious,

Sheikh Mohammad Zia Vs. United Provinces

Court : Allahabad

Subject : CivilProperty

Reported in : AIR1943All345

Chief Justice of India in In re The Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act . The authors of the report first stated their opinion in para. 369 that legislation expropriating particular … He challenges the validity of 12 specific sections of the U. P. Tenancy Act (17 of 1939) and he also challenges the validity of the … Governor-General or Governor (as the case may be) to its introduction; and in that event he should be directed by his Instrument of Instructions to take into account as a relevant factor the language of the provisions

Skyland Builders P. Ltd. Vs. I.T.O.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)91ITD392(Delhi)

particular section does not bring any novel idea. It only sets at rest doubts in the area regarding taxation of such income. The CIT[A] accordingly upheld the finding of the AO and dismissed the appeal of the … the lessee has not vacated the property after the termination of the tenancy. Therefore, Civil Court enhanced the rate of rent and as such assessee … 1. This appeal by the assessee is directed against the order of CIT(A) 11, New Delhi dated 27^th December 2002 for assessment year 1999-2000 on the

Budha Ram and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : PropertyCivil

Acts : Constitution of India - Articles 14, 31A, 31C, 39 and 226; Rajasthan Colonisation (Allotment and Sale of Government Land in Rajasthan Canal Colony Area) Rules, 1975 - Rule 23; Rajasthan Land Revenue Act, 1956 - Sections 83; Rajasthan Colonisation Act, 1954

Reported in : AIR1985Raj104; 1984()WLN291

case (supra) where a bunch of writ petitions challenging the orders passed under the Rajasthan Passengers and Goods Taxation Act, 1959 were considered and rejected on the ground on alternative remedy.69. In Lekhasingh v. State of Rajasthan … Act, 1954 (hereinafter referred to as the Colonisation Act') and the Rajasthan Tenancy Act, 1955 (hereinafter referred to as 'the Tenancy Act') ,are the principal … to the ceiling limit.18. The petitioners have claimed the relief that (a) by an appropriate writ, order or direction, the provisions of Rule 13(5)(a) of the Rajasthan Colonisation (Allotment and Sale of Government Lands in the Rajasthan