Finance Act - Judgment Search Results
Home > Cases Phrase: finance act Page 1 of about 1,492 results (0.702 seconds)Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit
Court: Allahabad
Reported in: [2001]79ITD56(NULL)
..... departmental representative in that matter to the tribunal was prior to the amendment by the finance act of 1991 the special counsel submitted that reasons given by the tribunal for not accepting ..... even otherwise the madras high court judgment though rendered prior to the amendment by the finance act of 1991 has clearly held that debentures which were acquired by the bank as investment .....
Tag this Judgment! Ask ChatGPTCommissioner of Wealth-tax Vs. Girdhari Lal
Court: Delhi
Reported in: [1975]99ITR79(Delhi)
..... be subjected to tax only by reason of section 68 of the finance act 1965 the finance act of 1965 like the finance act of every year only prescribes the rate of tax which has to ..... be subjected to tax only by reason of section 68 of the finance act 1965 the finance act of 1965 like the finance act of every year only prescribes the rate of tax which has to .....
Tag this Judgment! Ask ChatGPTAhmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...
Court: Gujarat
Reported in: (1982)25CTR(Guj)263; [1982]137ITR616(Guj)
..... i of the finance act 1964 and s 2 5 a i of the finance act 1965 these provisions contained in finance act 1964 and finance act 1965 are ..... companys claim for rebate under the aforesaid provisions of the relevant finance acts in the assessment years 1964 65 and 1965 66 being ..... claim for rebate under the aforesaid provisions of the relevant finance acts in the assessment years 1964 65 and 1965 66 being .....
Tag this Judgment! Ask ChatGPTAll India Federation of Tax Practitioners and ors. Vs. Union of India ...
Court: Supreme Court of India
Reported in: AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527
..... a legal principle of taxation by the aforestated finance acts of 1994 and 1998 scheme of the finance act 1994 and finance act 199812 chapter v of the finance act 1994 referred to service tax it defined assessee .....
Tag this Judgment! Ask ChatGPTModi Rubber Ltd. Vs. Union of India and Others
Court: Delhi
Reported in: 1984(2)ECC30; 1983(12)ELT24(Del)
..... additional auxiliary duty livable thereon under stated sub section of stated section of the finance act or special act as is in excess of the specified percentage of the duty of excise ..... exemptions from the duty of excise livable thereon by mentioning both under the act and under the special act or finance act these set of notifications thereforee restrict the exemption by the plain language .....
Tag this Judgment! Ask ChatGPTRattan Lal and ors. Vs. Income Tax Officer Etc.
Court: Delhi
Reported in: ILR1974Delhi621; [1975]98ITR681(Delhi)
..... as his income this will create an anomalous situation which neither the finance act nor the 1922 act or the 1961 act contemplates there was nothing to prevent the legislature from enacting a specific ..... having reopened and questioned the veracity of the declarations made by the depositors under the finance act and having treated the said voluntarily disclosed amounts as the income of the assessed firm .....
Tag this Judgment! Ask ChatGPTCochIn Potteries (P) Ltd. Vs. Union of India (Uoi) and ors.
Court: Kerala
Reported in: AIR1964Ker18
..... ranganatha kamatha learned counsel for the petitioner urged that even after the passing of the finance act 14 of 1961 which incorporated the explanation in question the position is not in many ..... taxation excise duty section 4 of provisional collection of taxes act 1931 sections 11 and 13 of finance act 1961 central excise act 1944 tariff act 1934 and section 4 2 of provisional collection of .....
Tag this Judgment! Ask ChatGPTSait Nagjee Purushotham and Co. (P.) Ltd. Vs. Third Additional Income- ...
Court: Kerala
Reported in: [1964]51ITR33(Ker)
..... which have earned a rebate by virtue of the relevant provisions contained in the finance acts in the finance act of 1956 in paragraph b of the first schedule relating to companies provisions similar ..... the fact that section 35 10 was introduced in the income tax act by the finance act of 1956 and that the finance acts are passed every year is in my view no indication that .....
Tag this Judgment! Ask ChatGPTAll Kerala Chartered Accountants Association Vs. Union of India (Uoi)
Court: Kerala
Reported in: (2002)176CTR(Ker)268; [2002]258ITR679(Ker)
..... necessary to look at some of the provisions of the finance act chapter v of the finance act 1994 as amended by the finance act of 1998 deals with the subject of service tax section ..... dismissed with no order as to costs constitution pith and substance finance act 1994 finance amendment act 1998 and constitution of india act of 1998 levied tax on services provided by chartered accountants petitioner .....
Tag this Judgment! Ask ChatGPTCommissioner of Wealth Tax Vs. Cosmopolitan Hospitals (P) Ltd.
Court: Kerala
Reported in: (2003)185CTR(Ker)111; [2004]265ITR312(Ker)
..... about hotels and cinema house separately the fact that section 40 was introduced by the finance act 1983 only with the object of bringing to tax the specified assets of a closely ..... amendment the position will be the same the purpose of introducing section 40 of the finance act 1983 was explained by the finance minister in his budget speech for 1983 84 part b 1983 140 itr 32 as .....
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