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The Commissioner of Income-Tax, New Delhi Vs. the Eternal Science of M ...

Court : Delhi

Reported in : (1980)19CTR(Del)384; [1981]128ITR456(Delhi)

..... chapter iii of the income-tax act (to be referred to in brief as ''the act') contains provisions pertaining to income which does not form part of the total income ..... further, section 2(24) of the act which defines income did not include 'voluntary contributions' prior to its amendment by the finance act, 1972 with effect from 1st april, ..... section 12 provides that any voluntary contributions received by a charitable trust would be deemed to be income derived from property unless they contain a specific direction that they shall form a part of the corpus of the recipient trust. ..... chandra (as he then was) speaking for the court held that voluntary contributions made with a specific direction that they shall form part of the corpus of the donee-trust and acccpted by the donee-trust as such are not voluntary contributions which constitute income within the meaning of section 12(1) of' the act, because. ..... it provides, inter alia, in section 13(l)(c)(ii) that the income of a charitable trust will not be excluded from the total income, if any part of such income or property of the trust is during the previous year applied or used directly or indirectly for the benefit of certain persons as referred to in sub ..... contributions received by a trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes, not being contributions made with a specific direction that they shall form part of the corpus of the trust or institution. .....

Commissioner of Income-tax, Delhi-ii Vs. Eternal Science of Man's Soci ...

Court : Delhi

Reported in : ILR1980Delhi1559

..... chapter iii of the income-tax act, 1961 (to be referred to in brief as 'the act'), contains provisions pertaining to income which does not form part of the total income ..... the section before its amendment by the finance act of 1972 with effect from 1st april, 1973, stood ..... 13(1)(c)(ii) that the income of a charitable trust will not be excluded from the total income, if any part of such income or property of the trust is during the previous year applied or used directly or indirectly for the benefit of certain persons as referred to ..... any voluntary contributions received by a charitable trust would be deemed to be income derived from property unless they contain a specific direction that they shall form a part of the corpus of the recipient trust ..... he then was), speaking for the court, held that voluntary contributions made with a specific direction that they shall form part of the corpus of the donee-trust and accepted by the donee-trust as such are not voluntary contributions which constitute income within the meaning of s. ..... as follows : '(iia) voluntary contributions received by a trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes, not being contributions made with a specific direction that they shall form part of the corpus of the trust or institution. ..... between voluntary contributions per se and voluntary contributions with a specific direction that they form part of the corpus has been mentioned. .....

induprasad Chunibhai Patel Vs. Central Board of Direct Taxes and ors.

Court : Gujarat

Reported in : [1993]200ITR688(Guj)

..... section 34ae was inserted in the wealth-tax act, by the finance act, 1988, and under the said provision, every person whose name was included in the register of valuers, immediately before june 1, 1988, if he intended to continue to be registered under the act, was required to make an application under sub-section (2) of section 34ab within a period of three months from that date, for being registered afresh as a valuer under chapter viib of the act. ..... petitioner who is a civil engineer has filed this petition challenging the decisions of the chief commissioner of income-tax, ahmedabad, and the central board of direct taxes, which are at annexures 'a' and 'b', respectively, refusing to grant registration to him under section 34ab of the wealth-tax act, 1957 ('the act' for short) 2. ..... orders of the chief commissioner at annexure 'a' and the order of the board at annexure-b are quashed and set aside and the chief commissioner of income-tax is directed to consider the petitioner's application for registration as valuer afresh on the merits, in the light of the observations made above. ..... board of direct taxes : [1972]83itr335(sc) . ..... : [1972]83itr335(sc) , the board was not competent to give directions regarding the exercise of judicial power by the chief commissioner of income-tax. ..... question, however, is whether the board should have issued the instruction adverted to above directing that, while considering the sufficiency of experience, the applicant's income should not be less than rs. .....

Commissioner of Income-tax, Coimbatore Vs. Nachimuthu Industrial Assoc ...

Court : Chennai

Reported in : (1982)31CTR(Mad)50; [1982]138ITR585(Mad)

..... chapter iii of the act deals with incomes which do not form part of the total income ..... 12, prior to the amendment by finance act, 1972, with effect from 1973, reads ..... specifically provides that the investment of a trust fund in any concern in which any of the specified persons has a substantial interest, would result in forfeiture of exemption from tax, where such investment is made after 31st december, 1970, or having been made before 1st january, 1971, the funds continue to remain so invested after 31st december, ..... the said clause read as under : '13(2) without prejudice to the generality of the provisions of clause (c) of sub-section (1), the income or the property of the trust or institution or any part of such income or property shall, for the purposes of that clause, be deemed to have been used or applied for the benefit of a person referred to in ..... section 13(1)(c) provides that the income of the charitable trust shall not be excluded from the total income if any part of such income or any property of the trust or institution (whether created or established) is, during the previous year, used or applied directly or indirectly for the benefit of any person ..... said that the assessee had, during the previous year, used or applied any part of the income from its property or any part of its property directly or indirectly for the benefit of any concern in which it has interest. ..... 12, if any part of its income or property is used or applied directly or indirectly for the benefit of any .....

Steel Authority of India Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Nagpur

Reported in : (2006)100ITD29(Nag.)

..... has made the following modifications in the existing provisions relating to exemption of gratuities with a view to liberalizing the provisions in certain directions and removing certain unintended anomalies: (i) under section 10(10) of the income-tax act, as it stood prior to its amendment by the finance act, 1974, gratuities received by civilian employees of the central government who were not covered by the revised pension rules of the central government, as for instance, members of the all-india services did not qualify for ..... employees, sub-clause (ii) provided for exemption of entire gratuity which is received under the provisions of payment of gratuity act, 1972 sub-clause (iii) was the residuary clause which provided for any other gratuity other than falling under the preceding two clauses.in the case of assessee dispute is with regard to gratuity paid to non-executive staff as per terms of agreement is claimed by assessee to be falling for consideration at the hands of employees under section 10(10)(iii) of income-tax act, 1961. ..... it was further brought to our attention that the provisions of section 191 provide for direct recovery from employees and all the provisions are under chapter of collection & recovery. .....

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

..... effect from the date notified under section 88 of the finance act, 1997 (26 of 1997), there shall be levied a service tax at the rate of five per cent. ..... ' means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the architects act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture ; . . . ..... however, recognises this distinction clearly by specifically providing in article 276(3) that the power of the legislature of a state to make laws aforesaid with respect to taxes on professions, trades, callings and employments shall not be construed as limiting in any way the power of parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments. 53. ..... anything contained in sub-section (1), in respect of any taxable service notified by the central government in the official gazette, the service tax thereon shall 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.' 19. ..... is specific that a matter can be brought under that entry only if it is not enumerated in list ii or list iii and in the case of a tax if it is not mentioned in either of those lists. .....

Chartered Accountants Association Vs. Union of India

Court : Guwahati

..... definitions--in this chapter, unless the context otherwise requires,-- ** **(5) architect means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the architects act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;(13) consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any ..... way the power of parliament to make laws with respect to taxes on incomes accruing from or arising out of professions, trades, callings and employments.seventh schedulelist i-union listentry 82-taxes on income other than agricultural income.entry 84-duties of excise on tobacco and other goods manufactured or produced in india except.entry 97-any other matter not enumerated in list ii or list iii including any tax not mentioned in either of those lists.list ii-state listentry 54-taxes on the sale or purchase of goods other than newspapers ..... the persons providing the services were liable to recover the tax and pay the same to the central government under section 68 of the act.the ambit of the levy was widened by the finance act, 1997 and section 65 was substituted so as to include a wide variety of services including under clause (g) services provided to a client by a consulting engineer. .....

The Principal Commissioner, Vs. M/s Ennoble Construction,

Court : Karnataka Dharwad

..... . accordingly, the parliament vide finance (2) act, 1998 inserted inter alia sections 260a and 260b in chapter xx of the 1961 act to provide for an appeal against the orders of tribunal directly to the high court, within whose jurisdiction, office of the ao is situated ..... . according to clause (c) of sub- section (1) of section 271 of the act, if the ito or the aac in the course of any proceedings under the act is satisfied that any person has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay in addition to the amount of tax by way of penalty a sum calculated in accordance with clause (iii) of that sub-section ..... . cit reported in (1972)86 itr557(sc), wherein the scope of that provision has been discussed extensively clause (c) of sub-section (1) of section 271 shows that occasion for taking proceedings for payment of penalty arises if the ito or the aac is satisfied that any person has concealed the particulars of his income or furnished inaccurate particulars of such income ..... . 1447 to 1450 of 1969, dated 19th september 1972 reported in (1972) 40 cch0314iscc, wherein it is held regarding penalty under section 271(1)(c), the initiation of proceedings before feeling satisfied for initiating penalty proceedings, ito need not issue notice to assessee and it is sufficient if, after being satisfied in the .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... memorandum explaining provisions in the finance bill, 2002, 254 itr (statutes) 213, reads as follows it is further proposed to amend section 113 of the income-tax act to provide that the tax chargeable on the undisclosed income determined under chapter xiv-b shall be increased by the amount of surcharge applicable in the previous year in which the search commenced or requisition was made, and to amend clause (a) of sub-section (2) of section 119 of the income-tax act to enable the central board of direct taxes to issue such directions as it deems fit for ..... on the retrospective nature of the amendment to the provisions of section 113, by the insertion of proviso thereunder, is liable to be rejected.12.37 this brings us to the issue, as to whether the finance act has levied surcharge on tax on undisclosed income computed under chapter xivb, by introducing a distinct and independent charge and, if so, whether the levy of surcharge by the finance act is an unworkable proposition inasmuch as it is not practical and thus the charge fails.the argument of the learned senior standing counsel for the revenue is that ..... the very fact that the proposal to levy surcharge has found a place for the first time in part iii of the first schedule read with section 2(8) of the finance act, clearly demonstrates that the mention of section 113 therein, is in direct conflict with the provisions of chapter xivb of the income-tax act. .....

Bezbaruah Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... section 10 in chapter iii of the income-tax act, 1961, gives a list of incomes which cannot be included in the total income. ..... from a reading of section 5 it will appear that whatever is received by a person other than those which are excluded from the total income can be regarded as total income for the purpose of section 2(7)(c) of the finance act, 1982. ..... learned counsel for the assessee-company had drawn our attention to section 2(7)(c) of chapter ii of the finance act, 1982, where industrial company has been defined as follows : ' 'industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships or in the manufacture or processing of ..... (page 387) : ' the expression 'manufacture' has in ordinary acceptation a wide connotation ; it means making of articles, or material commercially different from the basic components, by physical labour or mechanical process ; and a manufacturer is a person by whom or under whose direction and control the articles or materials are made.'8. dr. ..... but to earn the benefit of the concessional rate of tax a company must mainly engage itself in the manufacture or processing of goods specified in the aforesaid provisions either personally or by someone under its supervisory control or direction.'11. ..... in the facts and circumstances of the case, there will be no direction as to costs. .....