Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kolkata Page 93 of about 1,269 results (0.172 seconds)

Narayan Chandra Chakraborty Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 84CWN293,[1980]126ITR831(Cal)

..... the intention of the legislature is further clear from the fact that section 137 of the income-tax act, 1961, has been deleted. therefore, in my opinion, now it is not possible to hold that, though section 54 of the old act or section 137 of the income-tax act, 1961, have been deleted by the legislature from the statute book, still it was the ..... have been made by the defendant ? 2. is the plaintiff entitled to recovery of the money claimed in the suit under section 70 of the indian contract act ? 3. has the defendant through its income-tax commissioner, mr. krishnamurthy, admitted the plaintiff's claim in writing by affidavit affirmed on 29th february, 1972, in c.r. no. 2619(w) of ..... intention of the legis-ture in effect to continue the same protection to the assessee.'18. it should be noted that even under section 137 of the i.t. act, 1961, there was an .....

Regional Provident Fund Commissioner Vs. Rabindra Chandra Chamaria and ...

Court : Kolkata

Reported in : (1990)1CALLT373(HC)

..... not be deposited in accordance with law. a general submission that the company was facing financial crisis is no answer as tax is deducted when salaries are paid as provided in section 192 of the income-tax act.'45. in the case of harashchasndra maganlal and ors. v. union of india and ors. reported in : air1990bom34 , ..... for which the petitioners wanted to be excused from prosecution fell under different acts, namely, provident fund act, employees state insurance act and income tax act. it was contended therein on behalf of the regional provident fund commissioner that section 633(2) of the said act would not be applicable to a default of non-payment of contributions as ..... :-'if the words 'any proceeding' are of wide amplitude, then perhaps chapter xxi of the income-tax act dealing with penalties imposable for various defaults committed, under that act would also be within the ambit of section 633(2) of the act. this does not stand to reason. i need not, however, say anything further on the .....

Bengal Ingot Company (Private), Ltd. Vs. Fifth Industrial Tribunal and ...

Court : Kolkata

Reported in : (1960)IILLJ508Cal

..... on the gross profits should, therefore, be the amount of money that would be necessary for rehabilitation, replacement and modernization of the machinery. as depreciation allowed by the income-tax authorities is only a percentage of the written-down value, the funds set apart yearly for depreciation and designated under that head would not be sufficient for this purpose. ..... . these charges can be explained thus: normally the company is entitled to a normal statutory depreciation of its plant, machinery, building, etc., as would be allowed under the income-tax laws. where the price of the replacement goes up steeply, as it is doing for the last decade or so, merely allowing the normal depreciation is not enough. if ..... sinha, j.1. the petitioner in this is a company incorporated under the indian companies act, and carries on the business of engineering and/or manufacturing1 and sale of engineering products. the petitioner maintains its accounts in what is known as the ' mercantile system' of .....

Lalta Prosad Goenka Vs. Biratnagar Jute Mills Ltd.

Court : Kolkata

Reported in : [1963]48ITR653(Cal)

..... chamber of commerce ltd. v. ganpat rai hira lal, in support of the proposition that persons who are bound under the indian income-tax act to make deduction of income-tax at the time of making payment of any income, profits or gains are not concerned with the ultimate result of the assessment of the person to whom the payment is made. counsel ..... of opinion that the applicant is entitled to make an application for directions with regard to payment of income-tax. the revenue has now appeared and i am of opinion that the income-tax should be deducted in accordance with the provisions of the income-tax act. there was some controversy as to whether the prayers in the summons were in proper form. it is ..... is fully covered by the word 'otherwise' in rule 52 to which i have already referred.it is now necessary to refer to the provisions of the income-tax act on which reliance was placed by the applicant to found this application. the provisions are to be found in section 18(3b), (6) and (7) of the .....

Sri Rakesh Garg Alias Rakesh Kumar Garg Vs. the State of West Bengal

Court : Kolkata

Reported in : (2003)2CALLT351(HC)

..... to secure the conviction of the accused. the criminal court no doubt has to give due regard to the result of any proceedings under the act (income tax act) having a bearing on the question in issue and in an appropriate case it may drop the proceedings in the light of an order passed under the ..... the petitioner, a partnership, used to carry on business in export of 'non-basemati rice'. it possessed importer and exporter quota and the certificates issued by the agricultural and processed food products export development authority. while exporting such rice it met with obstruction for which he filed writ petition praying for directions and orders declaring paragraphs ..... the jurisdiction of the criminal court to try the offence under essential commodities act.15. in deciding the present case i find support from a judgment of the hon'ble supreme court reported in air 1984 sc 1963 (p. jayapan v. s.k. perumal, first income tax officer, tuticorin), wherein it was held as follows:'in the criminal .....

Hindusthan Motors Ltd. Vs. National Insurance Co. Ltd.

Court : Kolkata

..... ors.), 2003 volume 10 supreme court cases page 653 (rajgopal v. kishan gopal & anr.) and all india reporter 1930 privy council page 56 (commissioner of income-tax, bombay presidency v. ahmedabad new cotton mills company limited). the plaintiff claims that, there was no suppression. what will constitute concealment and will entitle the insurance company ..... insurance and will allow the party affected thereby to avoid the same. what constitutes material fact in a contract for insurance is not defined in the insurance act, 1948. what constitutes material fact received consideration by various courts. pan atlantic insurance co. ltd. & anr. (supra) deals with a marine insurance. ..... plaintiff contends that, the evidence on record corroborates the decision and observation of the criminal court. the plaintiff relies upon section 46 of the negotiable instruments act, 1881 and contends that, a cheque is deemed to be paid upon delivery. since the cheque was delivered on september 26, 1978, according to .....

Keshan Corporation Vs. Commissioner of Customs (Port)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2004)(97)ECC577

..... lies on the customs. various case laws have been cited by the appellants in this context. attention is invited to the commissioner of income tax v.provident investment company limited case reported in 1957 (32) income tax reports 190, where the hon'ble supreme court has held - "if the revenue satisfied the court that the case falls strictly within ..... goods have not violated the dgft notification as referred to above. in view of the above, the confiscation under sections 111(d) & 111(m) of the customs act, 1962, is not warranted. as such, the redemption fine in this case is not leviable, as the goods are not liable for confiscation. we agree that there is ..... supply the manufacturer's invoice. the commissioner in regard to non-supply of manufacturers' invoice held that the appellant-company has violated section 17(3) of the customs act, 1962. in this context, the appellant-company has submitted that section 17(3) can apply only if the manufacturer fails to furnish any document which is within .....

Braithwaite Burn and Jessop Construction Co. Ltd. Vs. Indo Wagon Engin ...

Court : Kolkata

..... . vatika township (p) ltd., (2015) 1 scc1 the apex court held that the proviso to section 113 of the indian income tax act, 1961 was prospective and not retrospective. in so holding, the constitution bench adverted to certain general principles as under: of the various rules guiding ..... be treated as retrospective. (k.s.paripoornan v. state of kerala, jt1994(6) sc182pp.213, 214: air1995sc1012at 1034 and 1035) thus, to apply an amending act, which creates a new obligation to pay additional compensation, or which reduces the rate of compensation, to pending proceedings for determination of compensation for acquisitions already made, will ..... of 11 september, 2015 whereas the ordinance was brought into existence on 23rd october, 2015. the ordinance was thereafter repealed by the arbitration and conciliation act, 2015. the said amendment act dated 31st december, 2015 was given effect retrospectively only from 23rd october 2015 which coincides with the date of ordinance coming into force. the said .....

Amal Kumar Ghatak Vs. M/S. S.K. Enterprises Pvt. Ltd. and Others

Court : Kolkata

Reported in : AIR1995Cal91

..... conveyance in favour of theplaintiff no. 1 after obtaining necessarypermission from the additional districtmagistrate, darjeeling and other requisitepermission and certificates including theincome-tax clearance certificate regulationunder s. 230a of the income-tax act, 1961and permission from the additional districtmagistrate, darjeeling. (h) notwithstanding any breaches of the covenants or conditions stated in the agreement, ..... way prejudice the rights of the plaintiffs to move before the appropriate forum.38. the receiver and the special officer stand discharged from further acting in the matter and both receiver and the special officer are directed to make over possession of the tea estate forthwith to such person ..... and incidence of the mission hill tea estate.16. a legitimate view may be taken by referring to section 54 of the transfer of property act where agreement for sale does not create any interest in land under the indian law which creates so far the english law is concerned. but .....

Smt. Krishna Kamalini Debeya Vs. Junior Land Reforms Officer, Khandagh ...

Court : Kolkata

Reported in : AIR1982Cal83,85CWN825

..... in them, which is inconsistent with the words expressly used. in terms of the determinations in the case of new piecegoods bazar co. ltd. v. commr. of income-tax air 1950 sc 165, the primary duty of the court, in interpreting a statute is to give effect to the intention of the legislature as expressed in the ..... and stead of the original petitioner. it is the case of the petitioners that the original petitioner was holding and possessing 14.95 acres of lands, including agricultural and non-agricultural, apart from danga lands and lands comprised of home-stead and orchard, as per the finally published record of rights under section 44(2) of the west ..... bengal estates acquisition act 1954, such holdings, according to petitioners, were within the ceiling limit under the said act. it has also been stated that those lands were and .....