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Commissioner of Income-tax Vs. Grewal Group of Industries

Court : Punjab and Haryana

Reported in : [1977]110ITR278(P& H)

..... be allowed, the extent to which they may be allowed and deductions which may not be allowed. sections 40 and 40a deal particularly with deductions which may not be allowed. section 40a was introduced into the income-tax act with effect from april 1, 1968, by way of amendment, by the finance act of 1968. section 40a(1) is significant and it enacts that the provisions of this ..... section shall have effect notwithstanding anything to the contrary contained in any other provision of the act relating to the computation of income under .....

Nawn Estates (P.) Ltd. Vs. Commissioner of Income-tax, West Bengal

Court : Supreme Court of India

Reported in : [1977]106ITR76(SC)

..... services of any deceased person, or which is chargeable under that head under clause (ii) of sub-section (2) of section 56 of the income tax act, and xx xx xx xx28. clause (ii)of section 109 was again amended by finance act, 1968 (act 19 of 1968) with effect from april 1, 1969. as a result of this amendment, the clause read as ..... .23. in 1959 the statutory percentage was raised to 50 per cent for industrial companies and to 65 per cent for non-industrial companies by means of section 11 of finance act, 1959 (no. 12 of 1959) with effect from april 1, 1960. the statutory percentage was reduced from 100 per cent to 90 per cent in ..... has, on the other hand, contended that the expression 'a company whose business consists wholly or mainly in the holding of investments' appearing in section 23a of the act as amended by finance act, 1955 means a company whose income is derived from investments in contra-distinction to the income received from manufacturing or processing or trading operations and .....

The Nawn Estates (P)ltd. Vs. C.i.T., West Bengal

Court : Supreme Court of India

Reported in : AIR1977SC153; [1977]106ITR45(SC); (1977)1SCC7; [1977]1SCR798

..... past services of any deceased person, or which is chargeable under that head under clause (ia) of sub-section (2) of section 56 of the income tax act, and28. clause (ii) of section 109 was again amended by the finance act, 1968 (act 19 of 1968) with effect from april 1, 1969. as a result of this amendment, the clause read as under: ..... 23. in 1959 the statutory percentage was raised to 50 per cent for industrial companies and to 65 per cent for non-industrial companies by means of section 11 of finance act, 1959 (12 of 1959) with effect from april 1, 1960. the statutory percentage was reduced from 100 per cent to 90 per cent in ..... on the other hand, contended that the expression a company whose business consists wholly or mainly in the holding of investments appearing in section 23-a of the act as amended by finance act, 1955 means a company whose income is derived from investments in contradistinction to the income received from manufacturing or processing or trading operations and .....

Additional Commissioner of Income-tax, Gujarat Vs. Tarun Commercial Mi ...

Court : Gujarat

Reported in : [1978]113ITR745(Guj)

..... submission of the learned advocate for the assessee, by the legislative changes brought about in clause (c) by the finance act, 1968, which deleted sub-clause (iii) of clause (c) and inserted sub-clause (v) to clause (a) in section 40, the distinction between an employee and a director of a company-assessee is not sought to be done away ..... any period of his employment after the aforesaid date.' 6. this sub-clause was omitted by the finance act, 1968, with effect from april 1, 1969, and in its place sub-clause (v) as extracted above as inserted in clause (a) of section 40. in our opinion, therefore, this scheme in respect of non-deduction of expenses or allowances ..... and the benefit derived by or accruing to it therefrom.' (iii) (omitted by finance act, 1968, with effect from 1-4-1969). 3. on behalf of the revenue it has been contended that having regard to the legislative history of the provision contained in section 40(a)(v) and having regard to the different fields in which these two .....

Raghunandan Prasad Mohan Lal, Bareilly Vs. the Income Tax Appellate Tr ...

Court : Allahabad

Reported in : AIR1970All620; [1970]75ITR741(All)

..... to 1962-63 covered by clause (g) of sub-section (2) of sec. 297 because the assessments for those years would normally be completed before march 31 ..... whatsoever. 29. at this stage it may be mentioned that clause (iii) of sub-section (1) prescribing the minimum amount of penalty in cases or concealment equal to the amount of income concealed came into force with effect from april 1, 1968 after its amendment by finance act of 1968 and would not ordinarily be applicable to the pending assessments for the assessment years prior .....

Hanumanthappa S/o Ningappa Talawar Alias Walikar Since Deceased By His ...

Court : Karnataka Dharwad

..... 33 - nc:2024. khc-d:14142 wp no.101473 of 2023 c/w wp no.104671 of 2023 like to rely upon section 17 of the act. sections 17 and 18 of the act read as follows:17. power to acquire land.- where the government is satisfied that, for the purpose of executing any work of ..... tax, road tax and other statutory taxes from the residents. 5.3. it is also contended that, once the notification was issued under section 17 of the slum act, ought to have finalized determining the compensation. when the court also directed to pay compensation and initiate appropriate proceedings and also when they did ..... its secretary, department of urban development, boards and municipal administration, vikas soudha, bengaluru-560001.3. the state of karnataka, represented by its addl. chief secretary, department of finance, boards and municipal administration, vikas soudha, bengaluru-560001.4. the karnataka slum development (clearance) board, represented by its commissioner, no.55, abhaya complex, 3rd floor, risaladar .....

Ningappa S/o Mallappa Walikar Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... 33 - nc:2024. khc-d:14142 wp no.101473 of 2023 c/w wp no.104671 of 2023 like to rely upon section 17 of the act. sections 17 and 18 of the act read as follows:17. power to acquire land.- where the government is satisfied that, for the purpose of executing any work of ..... tax, road tax and other statutory taxes from the residents. 5.3. it is also contended that, once the notification was issued under section 17 of the slum act, ought to have finalized determining the compensation. when the court also directed to pay compensation and initiate appropriate proceedings and also when they did ..... its secretary, department of urban development, boards and municipal administration, vikas soudha, bengaluru-560001.3. the state of karnataka, represented by its addl. chief secretary, department of finance, boards and municipal administration, vikas soudha, bengaluru-560001.4. the karnataka slum development (clearance) board, represented by its commissioner, no.55, abhaya complex, 3rd floor, risaladar .....

B J Rani Vs. The State Of Karnataka

Court : Karnataka

..... in a total of five years of service and who had rendered satisfactory service to the institute. in fact, the resolution also records that this act of regularization was approved not only by the finance committee in its meeting held on 02.12.2000 and but also by the governing council on 25.07.2001.-. 41 - nc:2024. ..... .-. 17 - nc:2024. khc:40339 wp no.12683 of 2023 c/w wp no.12691 of 2023 25. the secretaries of the health and family welfare department, finance department, planning department, the director of medical education, the director of health and family welfare services are the members of the governing council.26. the vice chancellor of ..... institute has regularized the services of similarly situated staff nurses (stipendiary) on completion of five years of their service, and this was following a decision taken by the finance committee which was also approved by the governing council. they have produced this om as well as the decision of the governing council issued in this regard.10. .....

Sri Ayub Khan S G Vs. The State Of Karnataka

Court : Karnataka

..... in a total of five years of service and who had rendered satisfactory service to the institute. in fact, the resolution also records that this act of regularization was approved not only by the finance committee in its meeting held on 02.12.2000 and but also by the governing council on 25.07.2001.-. 41 - nc:2024. ..... .-. 17 - nc:2024. khc:40339 wp no.12683 of 2023 c/w wp no.12691 of 2023 25. the secretaries of the health and family welfare department, finance department, planning department, the director of medical education, the director of health and family welfare services are the members of the governing council.26. the vice chancellor of ..... institute has regularized the services of similarly situated staff nurses (stipendiary) on completion of five years of their service, and this was following a decision taken by the finance committee which was also approved by the governing council. they have produced this om as well as the decision of the governing council issued in this regard.10. .....

Union Of India Vs. Shri Doly Loyi

Court : Supreme Court of India

..... , an fir was registered against the respondent for the offences punishable under section 120b of the indian penal code, 1860, and sections 13(1) and 13(1)(d) of the prevention of corruption act, 1988, alleging inter alia that the respondent, while working as the special secretary(finance), government of arunachal pradesh acted in conspiracy with other officers and committed criminal misconduct by abusing his ..... , of which the magistrate takes cognizance, is made.13. he further submitted that in a criminal prosecution, the sanction for prosecution whether under section 197 of code of criminal procedure, 1973 or section 19 of the prevention of corruption act, 1988 is an event of utmost importance relating to the criminal charge as the sanction is accorded by the concerned authority on the .....