Judgment Search Results Home > Cases Phrase: finance act 1970 chapter iii income tax Court: guwahati Page 8 of about 109 results (0.056 seconds)

income Tax Officer Vs. H. S. Chittaranjan.

Court : Guwahati

..... employment of profit are ordinarily performed by him or at a place where he ordinarily resides or to compensate him for the increased cost of living. in chapter iii of the it act, 1961, the legislature enacted s. 10 stating that in computing the total income of a previous year of any person, any income falling within any ..... civilian employees of the central govt. serving in the states and union territories of the north eastern region as per notification of the government of india, ministry of finance, department of expenditure in office memorandum no. 20014/3/83-e-iv dt. 14th dec., 1983. it was also contended that the allowance was in pursuance of ..... , is not casual then in such a eventuality this clause has no application whatsoever. neither the word "casual" not the word "non-recurring" has been defined under the it act and these words must, therefore, be understood in their plain and ordinary sense. however, the definition of the word "casual" in the oxford universal dictionary means "(i) .....

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

..... . 3, namely, superintendent of central excise, to the petitioner, whereby the petitioner-company has been asked to get itself registered under section 69 of the finance act, 1994 (hereinafter referred to as, 'the finance act, 1994'), inasmuch as the petitioner-company has been, according to respondent no. 3, 'providing commercial or industrial construction service/construction of complex service'. the ..... be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service.15. section 66 of the said ..... for a person, who is, otherwise, liable to pay 'service tax', to get himself registered under the said act. section 69 states as under:69. registration.--(1) every person liable to pay the service tax under this chapter or the rules made thereunder shall, within such time and in such manner and in such form as may be .....

Bharat Brick Works Vs. the Assam Board of Revenue and ors.

Court : Guwahati

..... baruah, the learned counsel for the petitioner, submits that the board of revenue under the assam finance (sales tax) act, 1956, in deciding an appeal under section 20a has no jurisdiction to pass an order, effecting enhancement of tax.6. let us now consider the submission of the ..... its judgment and order dated 10th august, 1972, set aside the order of the assistant commissioner of taxes and at the same time restored the assessment order dated 25th april, 1970, passed by the superintendent of taxes, jorhat. this order dated 10th august, 1972, of the board has been challenged in this writ petition.5. mr. p.g. ..... 02,806 and the tax assessed was rs. 7,196.42 at 7 per cent.3. the petitioner filed an appeal against the said assessment order dated 25th april, 1970, before the assistant commissioner of taxes, jorhat. by his appellate order dated 17th april, 1971, the assistant commissioner of taxes held that the estimate of total turnover was .....

P. K. Himatsingka and Co. Vs. Joint Commissioner of Taxes and ors.

Court : Guwahati

..... gauri sankar himatsingka. the firm was registered on 5th june, 1969 as a dealer in transport vehicles of scooters and three wheelers under the assam finance (st) act (ii of 1956). the issues raised in the batch of cases relate to reassessment of assessment orders completed relevant to the period ending with 30th ..... and in that appeal it was urged reassessments for periods ending with 30th september, 1968, 31st march, 1969 and 30th september, 1969, 31st march, 1970 and 30th september, 1970 were barred by limitation. for the period ending 30th september, 1968 to 30th september, 1974 numerous other grounds were advanced like reassessment orders should not have ..... later the inquiry was postponed to 8th february, 1979. in the second impugned notice the firm was asked to submit turnover particulars pertaining to 30th september, 1970 and 31st march, 1971.3. when account books were not produced and returns were not submitted the reassessments were completed on 28th february, 1979. aggrieved thereby .....

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... purpose, the commission recommended the constitution of an inter-state taxation council. admittedly, no such council has ever been constituted. similarly, the letter of the then finance minister, shri t.t. krishnamachary, relied upon by shri ganesh, which we have set out hereinabove, is also not quite clear. the extract speaks, in the ..... at all compensatory inasmuch as no trading facility is provided to the manufacturers or traders of tobacco and its products, as a class, affected by the impugned act. the aet act, 2001, nowhere, provides or indicates, emphasizes mr. shanti bhusan, that revenue, realized byway of entry tax, will be utilized for facilitating, either directly ..... union and the state legislatures. see calcutta gas co. proprietory) ltd. v. state of west bengal : air1962sc1044 harakchand rattanchand banthia v. union of india reported in : [1970]1scr479 union of india v. h.s. dhillon reported in : [1972]83itr582(sc) , and state of bihar v. kameswar singh : [1952]1scr1020 .156. thus, .....

Md. Hasamad Mia Vs. the State (Union Territory of Manipur)

Court : Guwahati

..... they had given contradictory and inconsistent statements before the police, committing magistrate and the court of session.' the point now emphasised is that 'the evidence given under chapter viii in the committing magistrate's court has not been treated as substantive evidence to contradict and discredit the prosecution witnesses in the sessions court by reason of the ..... of murder had been clearly brought home to the applicant on the basis of the material on record. a perusal of this court's judgment dated 6-2-1970 would/bring out that not much of argument was raised on the question of the guilt of the accused. the only point seriously debated in the court was ..... . the supreme court, it was emphasised, must be in a position to know, first, that the high court has applied its mind to the matter and not acted mechanically, and. secondly, exactly what the high court's difficulty is and exactly what question of outstanding difficulty or importance the high court feels the supreme court ought .....

R.S. Sodhi and anr. and Vs. Partha Pratim Saikia

Court : Guwahati

Reported in : [2009]151CompCas583(Gauhati)

..... punishments, has, generally, used the expression 'whoever' while referring to the offender and not the word 'person'. only some sections, such as, the penal sections, contained in chapter 5, relating to abetment and criminal conspiracy, which have used the expression 'person', while defining as to what abetment means, or when a person can be said to have ..... : [1992] supp (1) scc 335, observed as follows (page 378):102. in the backdrop of the interpretation of the various relevant provisions of the code under chapter xtv and of the principles of law enunciated by this court in a series of decisions relating to the exercise of the extraordinary power under article 226 of the inherent ..... an officer's duty, his act would become the act of the company. it is in this context that false purchase tax return made by the company secretary was attributed to the company itself in moore v. i. bresler ltd. [1944] 2 all er 515 (kb). in fact, in regina v. robert millar (contractors) ltd. [1970] 2 qb 54 (ca .....

Neepco Tribal Employees' Welfare Association, Vs. Union of India (UOi ...

Court : Guwahati

..... of the scheduled tribes from the levy of income-tax. such a provision was introduced for the first time by the finance act, 1955, in the said act. the original provision after its amendment and regularisation by section 3 of the finance act, 1958, assumed the form of section 4(3)(xxi) which is extracted herein below:section 4. (3)(xxi) ..... was discriminatory. consequently, as alluded hereinabove, the words 'who is not in service of the government' were deleted from section 10(26) of the act by the taxation laws (amendment) act, 1970, (act 42 of 1970).31. in ito v. n. takin roy rymbai : [1976]103itr82(sc) the respondent who belonged to the jaintia scheduled tribe and was a permanent ..... the benefit of exemption. the words 'who is not in the service of the government' appearing in section 10(26) of the act at the inception were deleted by the taxation laws (amendment) act 42 of the 1970 following the decision of the apex court in s.k. dutta, ito v. lawrence singh ingty : [1968]68itr272(sc) . the .....

M.S. Associates Vs. Uoi

Court : Guwahati

..... which had not been disclosed to the income-tax authority.42. quoting extensively from erskine may's law, privileges, proceedings and usage of parliament (18th edition-chapter v-page 64) mr. choudhury points out that according to may, 'parliamentary privilege is the sum of the peculiar rights enjoyed by the house collectively as ..... party to the writ petitions. we are, therefore, not concerned as to whether the cag committed any breach of privilege in forwarding the report to the finance minister. what, however, we are concerned with is as to whether the scheme, which the constitution envisages for dealing with the cag's report, has ..... existence of the conditions warranting resort to issuance of warrant of authorisation for search and seizure, the authority/ authorities concerned shall suffer from no limitation and must act upon such information. by consciously using the word 'information' and by not specifically restricting the source from which the information is received or derived, the .....

i.C. Chakravarty Vs. Khasi Hills District Council

Court : Guwahati

..... and orders by e. a. gail, published in 1893 : 'whereas an application was made to the chief commissioner for putting in force chapter iv of act v (bc) of 1876 (bengal municipal act) in the station ofshillong and its suburbs laban andmawkhar, in the district of the khasi and jaintia hills; and whereas it has been ..... the shillong (administered area) municipality was duly acquired by the british crown and it exercised jurisdiction under the indian (foreign jurisdiction) orders-in-counsel. hardeo das (air 1970 sc 724) (supra) is an authority for the proposition.19. the same conclusion was reachedby the special bench of this court inu owing (air 1956 assam 129) ..... also consider the historical background, the growth and development of the shillong municipality and some relevant laws on the subject.14. the ratio decidendi of hardeo das (air 1970 sc 724) (supra), in my opinion, is pertinent to the question involved in the instant case. by notification dated april, 15, 1948 the central government .....