Finance Act 1970 Section 7 - Judgment Search Results
Home > Cases Phrase: finance act 1970 section 7 Page 1 of about 748 results (2.287 seconds)income-tax Officer Vs. Shri Krishna Bhandar Trust
Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1989)29ITD15(Kol.)
..... assessee 38 the gujarat high court considered the provisions of section 164 as it stood before the amendment introduced with effect from 1 4 1970 by the finance act 1970 section 164 which was considered by the gujarat high court ..... department has come up in appeal before the tribunal in each case 7 under section 80l of the act deduction is allowable from the gross total income of an assessee being .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Tamil Nadu-iv, Madras Vs. C.M. Kothari Cha ...
Court : Chennai
Reported in : [1984]149ITR573(Mad)
..... changes brought about in the i t act by the amendments made under the finance act 1970 section 11 was amongst the provisions which were radically altered by the finance act 1970 while explaining the changes brought about ..... up to a maximum ceiling of 25 per cent of the income of the trust 7 section 11 also contains a further provision which was aimed at facilitating the working of the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Amritsar Vs. Rattan Trust, Amritsar Etc.
Court : Supreme Court of India
Reported in : AIR1997SC2831; [1997]227ITR356(SC); JT1997(6)SC45; 1997(4)SCALE469; (1997)11SCC56; [1997]Supp1SCR555
..... provisions of the i t act and the w t act 7 section 13 provides for exigencies when the provisions of section 11 would not be applicable section 13 was amended by finance act 1970 w e f april ..... 1 1971 it is stated that the bill amending section .....
Tag this Judgment! Ask ChatGPTMalwa Sugar Mills Co. Ltd. Vs. Union of India
Court : Delhi
Reported in : 1989(42)ELT538(Del)
..... fixed 3 by the finance act 1970 30 per cent ad valorem duty was increased by 7 1 2 per cent making it 37 1 2 per cent ad valorem section 37 1 of the ..... and 5 per cent respectively the effect of this notification was that although by the finance act 1970 sugar was subjected to duty of excise at 37 per cent ad valorem the central .....
Tag this Judgment! Ask ChatGPTIn Re: Birla Jankalyan Trust
Court : Kolkata
Reported in : AIR1971Cal290
..... charitable or religious purposes 7 by the finance act 1970 the provisions of section 11 of the said act were amended and section 13 of the said act was substituted by a new section the relevant portions of ..... the said new section 13 .....
Tag this Judgment! Ask ChatGPTU.P. Hardware Store Vs. Commissioner of Income-tax
Court : Allahabad
Reported in : [1976]104ITR664(All)
..... for the assessment year 1970 71 3 section 40a was added to the income tax act by section 7 of the finance act of 1968 with ..... effect from 1st april 1968 we are concerned with the interpretation of sub section 3 of this section ..... gross profit and would necessarily increase the net profit 7 in enacting section 40a 3 the intention of parliament clearly was .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Kerala Vs. K. Srinivasan
Court : Supreme Court of India
Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309
..... with regard to finance acts of 1953 1954 1957 section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in ..... finance act of 1970 that there is provision for a surcharge 7 the above legislative history of the finance acts as also the practice would appear to indicate that the term income tax as employed in section .....
Tag this Judgment! Ask ChatGPTBirendra Nath Adhikary Vs. Commercial Tax Officer and ors.
Court : Kolkata
Reported in : [1986]62STC324(Cal)
..... the taxable quantum of rs 10 000 on 20th august 1970 the petitioner applied for registration under section 7 of the bengal finance sales tax act 1941 in the year 1974 the registration was granted ..... was liable to pay tax under section 4 2 of the act with effect from 20th october 1970 a proceeding thereafter was initiated under section 11 2 of the act and a notice in form .....
Tag this Judgment! Ask ChatGPTinland Revenue Commissioners Vs. Aken.
Court : Kolkata
Reported in : [1991]189ITR633(Cal)
..... pending claim is for non postponed tax agreed under section 55 7 of taxes management act 1970 as substituted by section 45 1 of the finance no 2 act 1975 when the statement of claim was delivered ..... the year 1982 83 the claim is for non postponed tax agreed under section 55 7 of the taxes management act 1970 pending the hearing of an appeal this seems to me to be .....
Tag this Judgment! Ask ChatGPTMangoo Mal Kishore Vs. H.K. Sharma
Court : Delhi
Reported in : 8(1972)DLT501; [1974]33STC182(Delhi)
..... by entry no 9 to the second schedule of the bengal finance act as applicable to the union territory of delhi ltd a ..... section 21 4 of the bengal finance sales tax act 1941 hereinafter to be called as the act under his letter no st w 2 69 70 94 dated january 7 1970 ..... for the year 1965 66 annexure 19 no s i w 2 69 70 95 dated january 7 1970 .....
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