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Judgment Search Results Home > Cases Phrase: finance act 1968 Sorted by: recent Court: us supreme court Year: 1976 Page 1 of about 312 results (0.114 seconds)

Nov 05 1976 (SC)

Union of India (Uoi) and ors. Vs. Majji Jangamayya and ors.

Court : Supreme Court of India

Decided on : Nov-05-1976

Reported in : AIR1977SC757; (1977)1SCC606; [1977]2SCR28; 1977(1)SLJ90(SC)

..... rules executive orders or administrative instructions may be made. (see commissioner of income tax gujarat v. a. raman & co. : [1968]67itr11(sc) .32. the letter dated 16 january, 1950 written by an under secretary in the ministry of finance does not prove that the requirement of 10 years' experience for promotion to the post of assistant commissioner was a rule ..... government contained in the letter dated 16 january, 1950 was made by the government of india in exercise of executive powers under section 8 of the government of india act 1935 read with item 8 of list i of the seventh schedule. this order which had the backing of law was an existing law within the meaning of clause ..... 1960.13. the third contention of the respondents is that rule 18 has the force of law. it is said that under section 241 of the government of india act 1935 the government was empowered to make rules. pursuant to that power the government of india made the rule. the letters dated 16 january 1950 and 21 july 1950 .....

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Oct 14 1976 (SC)

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

Court : Supreme Court of India

Decided on : Oct-14-1976

Reported in : [1977]106ITR76(SC)

..... 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 under :-investment company' ..... cent in respect of an investment company and 37 per cent in respect of other companies.22. in 1958 a new provision was introduced by section 9 of finance act, 1958 (act no. 11 of 1958) with effect from april 1, 1958, empowering the income tax officer to refrain from passing an order under old section 23a, if ..... 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 word .....

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Oct 14 1976 (SC)

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

Court : Supreme Court of India

Decided on : Oct-14-1976

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

..... 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: investment company means ..... cent in respect of an investment company and 37 per cent in respect of other companies.22. in 1958 a new provision was introduced by section 9 of finance act, 1958 (act 11 of 1958) with effect from april 1, 1958, empowering the income tax officer to refrain from passing an order under old section 23-a, if ..... 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 the word .....

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Jul 01 1976 (FN)

Usery Vs. Turner Elkhorn Mining Co.

Court : US Supreme Court

Decided on : Jul-01-1976

..... the government -- particularly the public health service." house committee on education and labor, 91st cong., 2d sess., legislative history -- federal coal mine health and safety act 338 (committee print 1970), 115 cong. rec . 27627 (1969) (floor remarks). the retroactive nature of the liability makes deterrence an insufficient justification. in their ..... operators have failed to make any factual showings that support their sweeping assertions of irrationality. although i find these assertions strongly suggestive that congress has acted irrationally in pursuing a legitimate end, i am not satisfied that they are sufficient -- in the absence of appropriate factual support -- to override the ..... r. co., 295 u. s. 330 (1935), in which the court found the railroad retirement act of 1934 to be unconstitutional. among the provisions specifically invalidated as arbitrary was a provision for employer-financed pensions for former employees who, though not in the employ of the railroads at the time of .....

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Jun 28 1976 (FN)

Elrod Vs. Burns

Court : US Supreme Court

Decided on : Jun-28-1976

..... ] it cannot be questioned seriously that these contributions promote important state interests. earlier this term, we said of the government interest in encouraging political debate: "[public financing of presidential campaigns] is . . . [an effort] to use public money to facilitate and enlarge public discussion and participation in the electoral process, goals vital ..... on some political issues. see perry v. sindermann, 408 u. s. 593 (1972); pickering v. board of education, 391 u. s. 563 (1968). the principal intrusion of patronage hiring practices on first amendment interests thus arises from the coercion on associational choices that may be created by one's desire initially ..... , a democrat, and county democratic organizations, alleging that, in violation of the first and fourteenth amendments and various statutes, including the civil rights act of 1871, respondents were discharged or (in the case of one respondent) threatened with discharge for the sole reason that they were not affiliated .....

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Jun 25 1976 (FN)

Union Elec. Co. Vs. Epa

Court : US Supreme Court

Decided on : Jun-25-1976

..... would cost over 500 million, a sum impossible to obtain by bonds that are contingent on approval by regulatory bodies and public acceptance; and, even if the financing could be obtained, the carrying, operating, and maintenance costs of over 120 million a year would be prohibitive. [ footnote 2/2 ] petitioner further alleges ..... would strike a different balance. [ footnote 2/1 ] the record is clear beyond question that at least the sponsors and floor leaders of the clean air act intended that industries unable to comply with approved state implementation plans, whether because of economic or technological infeasibility, would be "closed down." this is explicit in ..... be wholly foreign to the administrator's consideration of a state implementation plan. as we have previously recognized, the 1970 amendments to the clean air act were a drastic remedy to what was perceived as a serious and otherwise uncheckable problem of air pollution. the amendments place the primary responsibility for formulating .....

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Jun 25 1976 (FN)

Machinists Vs. WisconsIn Employment Rel. Comm'n

Court : US Supreme Court

Decided on : Jun-25-1976

..... be -- indeed is -- protected against state, but not employer interference." cox, supra, n 4, at 1346 (footnote omitted). [ footnote 7 ] "[t]he taft-hartley act was, to a marked degree, the result of conflict and compromise between strong contending forces and deeply held views on the . . . appropriate balance to be struck between ..... permissible "economic weapons in reserve, . . . actual exercise [of which] on occasion by the parties is part and parcel of the system that the wagner and taft-hartley acts have recognized." nlrb v. insurance agents, 361 u.s. at 361 u. s. 488 -489 (emphasis added). "[t]he legislative purpose may . . . dictate that ..... that "the concerted refusal to work overtime, is not an activity which is arguably protected under section 7 or arguably prohibited under section 8 of the national labor relations act, as amended, and . . therefore, the . . . commission is not preempted from asserting its jurisdiction to regulate said conduct." the commission also adopted the further .....

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Jun 21 1976 (FN)

City of Eastlake Vs. Forest City Enterprises, Inc.

Court : US Supreme Court

Decided on : Jun-21-1976

..... brought about by unanticipated and often unforeseeable events: social and political changes, ecological necessity, location and availability of roads and utilities, economic facts (especially costs of construction and financing), governmental needs, and, as important as any, market and consumer choice." kropf v. cit of sterling heights, 391 mich. 139, 168, 215 n.w.2d ..... more than just a gallup poll." (emphasis added.) udell v. haas, 21 n.y.2d 463, 469, 235 n.e.2d 897, 900-901 (1968). [ footnote 2/13 ] "while the referendum provision of the statute has not heretofore been construed by this court, we believe that the reasonable and proper ..... to develop criteria for distinguishing valid from invalid zoning changes. . . ." 1 n. williams, american land planning law 6 (1974). "legally, all zoning enabling acts contemplate the possibility of dezoning, the power to amend zoning ordinances serving that purpose. the provisions do not show on their face whether they are intended to remedy particular .....

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Jun 17 1976 (FN)

Fea Vs. AlgonquIn Sng, Inc.

Court : US Supreme Court

Decided on : Jun-17-1976

..... national security. [ footnote 12 ] in an effort to deal with the problem, the senate committee on finance considered several proposals designed to supplement the existing statutory provision, known as the symington amendment, [ footnote 13 ] that barred reductions in duties "on any ..... conclude that its authorization extends beyond the imposition of quotas to the type of action challenged here. during congressional hearings on the trade agreements extension act of 1955, there was substantial testimony that increased imports were threatening to damage various domestic industries whose viability was perceived to be critical to the ..... statutory authority, that the fees were imposed without necessary procedural steps having been taken, and that petitioners (hereinafter the government) violated the national environmental policy act of 1969 (nepa), 83 stat 852, 42 u.s.c. 4321 et seq., by failing to prepare an environmental impact statement prior to the .....

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Jun 17 1976 (FN)

Examining Bd. Vs. Flores De Otero

Court : US Supreme Court

Decided on : Jun-17-1976

..... civil engineer an assurance of financial accountability if a building for which the engineer is responsible collapses within 10 years of construction. p.r.laws ann., tit. 31, 4124 (1968). the first justification amounts to little more than an assertion that discrimination may be justified by a desire to discriminate. this interest is unpersuasive on its face. it is ..... first, it is said that 689 should be construed by the commonwealth courts in the light of 1483 of the civil code, p.r.laws ann., tit. 31, 4124 (1968). this provision imposes liability on a contractor for defective construction of a building. we fail to see, however, how 4124 in any way could affect the interpretation of 689, ..... that it intended no such restriction. first, as stated above, the common origin of 1983 and 1343(3) in 1 of the 1871 act suggests that the two provisions were meant to be, and are, complementary. lynch v. household finance page 426 u. s. 584 corp., 405 u.s. at 405 u. s. 543 n. 7. there is no indication .....

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