Judgment Search Results Home > Cases Phrase: finance act 1973 chapter 3 direct taxes Court: kerala Page 6 of about 892 results (0.158 seconds)

Abdul Kader Vs. Mohammed Basheer

Court : Kerala

..... or village except where the rent control court is satisfied that for special reasons, in any particular case it will be just and proper to do so: provided further that the rent control court shall not give any direction to a tenant to put the landlord in possession, if such tenant is depending for his livelihood mainly on the income derived from any trade or business carried on in such building and there is no other suitable building ..... an erection connected with his permanent use and it imports tangibility, and may include the land on which it stands, as well as adjacent land and that the definition of the term, 'building' as per the above act is not precise and an exhaustive definition of the term is also not possible and that the meaning of the word 'building' in ordinary language, comprises not only the fabric of the building, but also the land ..... in this view of the matter that the courts below have concurrently found that the landlord is entitled for an order of eviction under sec.11(3) of the act for the above said purpose and that the tenant has been ordered to surrender vacant possession of the petition scheduled room to the landlord within the time stipulated ..... : this revision filed under sec.20 of the kerala buildings (lease and rent control) act, 1965, is directed against the order dated 31.7.2013 of the rent control appellate authority, tirur, in rent control appeal no.1/2011 arising out of the order dated 30.11.2010 of the rent control court, tirur, in rent control .....

Kavungal Kooppakkattu Zeenath Vs. Mundakkattu Sulfiker Ali

Court : Kerala

Reported in : 2008(3)KLJ331

..... of his wife or such child, father or mother, and the expenses of such proceeding which the magistrate considers reasonable, and to pay the same to such person as the magistrate may from time to time direct:provided also that an application for the monthly allowance for the interim maintenance and expenses for proceeding under the second proviso shall, as far as possible, be disposed of within sixty days from the date ..... such child, father or mother, at such monthly rate, as such magistrate thinks fit, and to pay the same to such person as the magistrate may from time to time direct:provided further that the magistrate may, during the pendency of the proceeding regarding monthly allowance for the maintenance under this sub-section, order such person to make a monthly allowance for ..... - for the purposes of this chapter,-(a) 'minor' means a person who, under the provisions of the indian majority act, 1875 (9 of 1875), is deemed not to have attained his majority:(b) 'wife' inc ludes a woman who has been divorced by, or has obtained a divorce from, her husband and has ..... said petition, the trial court found that the first petitioner 'is living separately from her husband without any valid reason' and hence, directed the first petitioner to resume conjugal relationship with the respondent. ..... ., i pass an order directing the respondent-husband to make and pay maintenance allowance at the rate ..... but 'refusal' means, 'an act of saying or showing that you will not do or accept something which is .....

Periyar and Pareekanni Rubber Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [1990]181ITR396(Ker)

..... regarding the claim of relief under section 80j, the tribunal had only directed the income-tax officer to recompute the capital in accordance with the provisions of section 80j(1a) of the act which he has to do in the light of the decision reported in lohia machines ltd. ..... rao, technic chemia, all other expenses were incurred on the site or directly for the project and, therefore, he directed the income-tax officer to capitalise them as part of the actual cost and allow development rebate and depreciation, etc., ..... at the instance of the assessee, the income-tax appellate tribunal, cochin bench, has referred the following questions of law as directed by this court and arising out of the order of the tribunal dated march 18, 1981 in i. t. ..... similarly, for the rest of the period ended on april 23, 1974, the income-tax officer capitalised one-fourth of the expenditure on salary to special officers, car expenses, travelling expenses and the payment to technic chemia as the ..... for the period ended september 30, 1973, the income-tax officer allowed capitalisation of an amount of ..... tribunal considered that the whole question had to be gone into by the income-tax officer in view of the retrospective amendment introduced in section 80j by way of a new sub-section (1a) by the finance (no. ..... , on the facts and in the circumstances of the case, and on a true interpretation of the provisions and the scope of the relevant rule and the retrospective amendment made to section 80j by the finance (no. .....

Mrs. Vilasini Jayaprakash Vs. St. Mary's Finance Ltd.

Court : Kerala

Reported in : [2000]99CompCas54(Ker)

..... thereof in accordance with the terms and conditions of such deposit, the company law board constituted under section 10e of the companies act, 1956 (1 of 1956), may, if it is satisfied, either on its own motion or on an application of the depositor, that it is necessary so to do tosafeguard the interests of the company, the depositors or in the public interest, direct, by order, the non-banking financial company to make repayment of such deposit or part thereof forthwith or within such time and subject ..... a reading of paragraph 5 of the impugned order would show that the company law board took into consideration the pendency of the proceeding under section 391 of the companies act, before the high court and the ultimate effect of an order to be passed by the high court in an application on all the creditors including the applicant and also the company. ..... on going through the order under challenge, we find that even though there is a reference to the overriding effect of the provisions contained under chapter iiib in the light of section 45qa as a matter of fact, the board has considered the application on the merits under section 45qa. ..... the company law board, by its order dated may 24, 1999, took the view that since an application under section 391 of the companies act filed by the company is pending before this court, it would not be appropriate for the board to pass any order on the application till the disposal of the same. ..... mary's finance ltd. .....

Commissioner of Income-tax Vs. Kerala Financial Corporation Ltd.

Court : Kerala

Reported in : [1993]202ITR186(Ker)

..... the revenue very staunchly pressed for our acceptance the contentions based on the objects and reasons to the finance act, 1985, by which section 36(1)(viii) of the act was amended by providing specifically that the deduction is to be 40% of the total income before making any deduction under section 36(1)(viii) and chapter vi-a. ..... consideration of the point, the bench refused to accept the karnataka decision as correct besides holding that the finance act, 1985, was clarificatory and not amendatory. ..... both the karnataka decision as well as the inference to be drawn from the objects and reasons to the finance act, 1985. ..... 174 itr 206 besides with reference to the statement of objects and reasons to the finance act, 1985. ..... is whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction under section 36(1)(viii) of the income-tax act, 1961, on the total income before making any deduction under section 36(1)(viii) ?2. ..... viii) itself provides that the total income for the purpose of the said provision is total income before the deduction under chapter vi-a, it would mean that, for the purpose of working out deduction under that provision, the total income would be the total income before deduction (1) under chapter vi-a, and (2) under that provision (section 36(1)(viii)). ..... this judgment under the seal of this court and the signature of the registrar will be forwarded to the income-tax appellate tribunal, cochin bench, for information and compliance. .....

Commissioner of Income-tax Vs. K. Ramullan

Court : Kerala

Reported in : [1997]226ITR264(Ker)

..... , we will refer to the statutory provisions of the income-tax act, 1961, especially the provisions of section 10 thereof as sought to be amended by the finance act, 1982, with effect from april 1, 1982, because the substitution of clause (4a) by the above finance act would undisputedly govern the situation.11. ..... along with this, if the statutory provisions of section 2(q) of the foreign exchange regulation act, 1973, are taken into consideration, 'a person resident outside india' would have to be understood as a person who is not a resident in ..... in the case of a person resident outside india, any income from interest on moneys standing to his credit in a non-resident (external) account in any bank in india in accordance with the foreign exchange regulation act, 1973 (46 of 1973), and any rules made thereunder. ..... the tribunal is right in posing the question : 'the point at issue is whether the appellant is a non-resident within the meaning of section 2(q) read with paragraphs (c) and (d) of sub-clause (iii) of section 2(p) of the foreign exchange regulation act, 1973' as above and is not the above question wrongly posed and wrongly considered by the tribunal 2. ..... would take us to consider the provisions of section 2(p) of the foreign exchange regulation act, 1973 (46 of 1973), which requires reproduction :' 2. ..... in this clause, 'person resident outside india' shall have the meaning assigned to it in clause (q) of section 2 of the foreign exchange regulation act, 1973 (46 of 1973).' 12. .....

Damodar Electronics and Controls Vs. Commissioner of Income-tax

Court : Kerala

Reported in : (1996)134CTR(Ker)398; [1997]224ITR228(Ker)

..... the scope and applicability of the amendments effected by the direct tax laws (amendment) act, 1987, the finance act, 1988, and the finance act, 1989, have to be considered in the matter of computation of income in relation to the sales tax collections made during the accounting period, but not paid within the said period. ..... union of india : [1991]189itr70(patna) have taken the view that the proviso to section 43b of the income-tax act, 1961, incorporated by the finance act, 1987, with effect from april 1, 1988, relates back to the date when section 43b came into operation, i. e. ..... section 43b of the income-tax act, 1961, was inserted by the finance act, 1983, with effect from april 1, 1984. ..... so also the assessee had contended that explanation 2 to section 43b introduced by the finance act, 1989, with effect from april 1, 1984, cannot be applied to the assessment year in question. ..... 9,34,174.56 representing the sales tax liability under the kerala general sales tax, act, the tamil nadu general sales tax act and the bombay sales tax act due for the month of march, 1986, and payable on or before april 20, 1986. ..... 1 itself and the second question is covered by the decision of the supreme court in chowringhee sales bureau's case : [1973]87itr542(sc) and other decisions.5. .....

P.C. Joseph and Brothers Vs. Commissioner of Income-tax

Court : Kerala

Reported in : (2000)158CTR(Ker)104; [2000]243ITR818(Ker)

..... word 'deliberately' appearing before the expression 'furnished inaccurate particulars of income' was deleted by the finance act, 1964 (act no. ..... on scrutiny of the books of account together with the seized documents for the previous year ending on july 31, 1973, relevant to the assessment year 1974-75, the assessing officer noticed that the assessee had made credit sales for rs ..... offence of concealment is thus a direct attempt to hide an item of income or a portion thereof from the knowledge of the income-tax authorities. ..... tribunal, cochin bench, has referred the following question for the opinion of this court under section 256(1) of the income-tax act, 1961 ('the act') : 'whether, on the facts and in the circumstances of the case, the tribunal is right in law in sustaining the levy of penalty under section 271(1)(c) of the income-tax act ?'2. ..... section 271(1)(c) may be attracted where in the course of any proceedings under the act, the assessing officer or the first appellate authority is satisfied that any person has concealed the particulars of his income or has furnished inaccurate particulars of such ..... the assessment years 1970-71 to 1973-74, original assessment was completed on february 16, 1971, september 14, 1972, february 28, 1973 and march 22, 1976. ..... in the four assessment years for and from 1970-71 to 1973-74. ..... holding that the balance related to the assessment years 1970-71 to 1973-74. ..... 000 as income under the head 'other sources' in its return for the assessment year 1973 74. .....

Chandrasekhara Mandian Vs. Income-tax Officer

Court : Kerala

Reported in : [1973]87ITR564(Ker)

..... the privilege under section 54 of the act of 1922 was allowed to continue by section 137 of the act of 1961 and even after section 137 was repealed by the finance act of 1964, the commissioner of income-tax was made under section 138 the sole authority to decide whether it was in the public interest to furnish the ..... in 1964,however, section 137 itself was deleted by section 32 of the finance act,1964 ; but it is important to remember that by section 33 of the financeact, section 138 was substituted by the new section 138, which containstwo sub-sections, of which ..... made at the time when section 54 of the indian income-tax act, 1922, was in force, the obligation on the part of the income-tax authorities to treat the same as confidential accrued the moment the statement was recorded and neither the repeal of the income-tax act, 1922, nor the enactment of the income-tax act, 1961, nor the omission of section 137 from the act of 1961 having obliterated the obligation imposed by section 54, the ..... arises from an order rejecting the defendant's prayer to direct the 1st respondent-income-tax officer to produce the returns filed by the plaintiff in the income-tax officer, c-ward, palghat, during the period 57-69(sic ..... 2, however, entrusts thecentral government with the power to direct by a notified order thatno information or document shall be furnished or produced by a publicservant in respect of such matters relating to such class of assessees orexcept to such authorities as may be specified .....

Commissioner of Income-tax Vs. Travancore Titanium Products Ltd. (No. ...

Court : Kerala

Reported in : [1993]203ITR714(Ker); (1994)ILLJ305Ker

..... after a survey of the decisions and an analysis of the position till the provisions of section 40a(7) were inserted in the income-tax act, by finance act, 1975, with effect from april 1, 1973, the supreme court noticed the intention of the legislature in enacting the provision as revealed from the notes on clauses of the amendment. ..... sub-section (7) of section 40a which was inserted by the finance act, 1975, with retrospective effect from the assessment year 1973-74, supersedes the general principle as regards liability for gratuity. ..... the tribunal having found that the conditions embodied in section 36(1)(ii) had been fulfilled,the direction to deduct the ex gratia payment was properly made in the light of the decisions of this court and the principles enunciated by the supreme court in shahzada nand and sons v. ..... by judgment dated january 24, 1985, this court directed the income-tax appellate tribunal, cochin bench, to draw up a statement of case and refer the following questions of law to this court under section 256(2) of the income-tax act. ..... it is true that section 4 of the payment of gratuity act directs the employer to pay gratuity only to employees who have rendered continuous service for not less than five years. ..... the tribunal found the ex gratia payment to be customary bonus and that payment was made on the basis of a government order directing such payment on settlement of employees' claim. .....