Judgment Search Results Home > Cases Phrase: finance act 1973 chapter 3 direct taxes Sorted by: recent Court: kerala Page 1 of about 892 results (0.067 seconds)

Kerala State Industrial Development Corporation Ltd. Vs. Commissioner ...

Court : Kerala

Reported in : [1989]180ITR323(Ker)

..... before the tribunal, the assessee had relied on the circular letter written by the assistant chief officer of the industrial finance department of the reserve bank of india to the state financial corporations, wherein reference has been made to a communication of the central board of direct taxes dated november 12, 1973, to substantiate its plea that it is entitled to deduction of 10% of the total income and not of the total assessed income. ..... 204/35/73/ita-ii, dated 12th november, 1973, to the ministry of finance of the government of india that the deduction envisaged in section 36(1)(viii) is on the total income computed before making any deduction under chapter vi-a and before making any deduction under section 36(1)(viii) is not binding on the subordinate authorities as an instruction under section 119 of the act ?' 2. ..... according to the commissioner, section 36(1)(viii) of the income-tax act clearly directed computation of the allowance before making any deduction under chapter vi-a and so this necessarily implied that whatever deduction was intended by the legislature was expressly specified therein and the intention of the legislature not to make the deduction under section 36(1)(viii) also, as in the case of the allowance under chapter vi-a, clearly showed that the allowance under section 36(1)(viii) had to be deducted while computing ..... 30,41,567 by way of deduction under section 36(1)(viii) of the act, before the allowance of relief under chapter-via. .....

Banerji Memorial Club represented by its Secretary P.V. Thomas Vs. Tal ...

Court : Kerala

..... prior to act iv of 1096, chapter iv of cochin revenue recovery act iv of 1083 contained provisions pertaining to prevention of encroachments on lands at the disposal of the sirkar which chapter was repealed by act iv of ..... vide judgment dated 22.11.2006 set aside the proceedings of the tashildar dated 29.08.2003 and 25.08.2003 and directed the tahsildar to pass fresh orders after adverting to the contentions taken by the petitioner. ..... materials on record to prove that the petitioner was in possession and enjoyment of the property with the permission of the government, hence present was not a case where proceedings under the 1957 act could have been initiated against the petitioner when the petitioner was in authorised and lawful possession. 20. ..... the kerala land tax act, 1964 makes the payment of yearly land tax a statutory obligation to the jenmom holders ..... the writ petition has also brought on record various documents proving payment of telephone charges to the post and telegraph department, property tax to the municipality, electricity charges, water charges, etc. ..... had not produced any evidence to show that they have received land tax on the land they possess. ..... petitioner produced several documents like payment of property tax receipts, electricity bills, etc. ..... (copies) of correspondence between devaswom and municipality as well as property tax, electricity bills, etc. ..... filed before the revenue divisional officer on 31.05.2007 along with documents showing payment of property tax, etc. .....

Dr.Somasekharan Unni P.K Vs. The Mahatma Gandhi University

Court : Kerala

..... vide reference (3) above as "mahatma gandhi university institute of arts and commerce" an institution of higer studies established and maintained under self financing scheme under the direct control of the university as envisaged in chapter ii section 5 - xxii of the mgu act 1985.2. ..... from the materials brought on record it is apparent that on 18.5.2015 the syndicate sub committee of self financing institutions has resolved to start courses under various schools directly run by the university at 5 places at ucte, thodupuzha, school of technology and applied sciences, edappally etc. ..... the vice chancellor passed an order dated 24.6.2015 after considering the inspection report dated 6.6.2015 and the affidavit of the panchayat granting sanction to start the constituent college at kaviyoor grama panchayat under the direct control of the university in self financing stream and to start the proposed college and courses during the academic year 2015-16. ..... ii) to declare that the action of the vice chancellor in instituting a constituent college at kaviyoor grama panchayat under the direct control of the university in the self financing stream is beyond his powers, authority and jurisdiction. ..... whether for a constituent college under the direct control of the university in self financing stream, the posts of teachers are required to be created with the prior approval of the state government? iv. .....

Rejimol Thomas Vs. State of Kerala

Court : Kerala

..... tax is not defined under the rules whereas chapter xix of the act, relates to finance ..... etc - any arrear of cess, rate, surcharge or tax imposed or fees levied under this act shall be recoverable as an arrear of public revenue under the law relating to the recovery of arrears of public revenue for the time being in force: provided that the secretary of a village panchayat may directly recover by distraint, under his warrant, and sale of movable properties of the defaulter subject to such rules as may be prescribed: provided ..... 30533 of 2005 =================== dated this, the day of july, 2015 judgment this writ petition is filed seeking for a direction to respondents 3 and 4, the arpookara grama panchayat and its secretary, to refund to the petitioner an amount of `2,30,230/- with interest or to adjust the said amount towards the future monthly ..... proviso to section 210 indicates that the secretary of the village panchayat may directly recover by distraint, under his warrant, and sale of movable properties of the defaulter ..... in the result, this writ petition is allowed as follows:- respondents 2 and 3 are directed to refund to the petitioner an amount of `2,30,230/- (rupees two lakhs thirty thousand and two hundred and thirty only) within a period of one month from the date of receipt of a copy of ..... when a premises is caused to be closed by the secretary under sub-rule (7), he shall direct the w.p(c) no.30533/2005 -:8:- licensee to remit the amount due within the period that may .....

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 .....

State of Kerala Vs. N.G.Joseph

Court : Kerala

..... to as the "kcs (cc&a) rules" and based on a conviction and sentence imposed on him by the court of enquiry commissioner and special judge, thrissur for offences under sections 13(1)(d) and 13(2) of the w.a.no.587/2010 2 prevention of corruption act, 1988, hereinafter referred to as the "pc act", on the said conviction being set aside by the appellate court, he would have to be reinstated in service with all consequential benefits as contemplated under rule 18(iii)(b) of the kcs (cc&a) rules. ..... single judge who heard the matter, by judgment dated 12.1.2009, allowed the writ petition by holding that it was a case coming under rule 18 of the kcs (cc&a) rules and directed the state government to disburse full salary and other benefits to the employee during the period of his absence. ..... of rule 58 quoted above would show that suspension pending criminal charges is permissible and in such cases the applicable provision of law is rule 58, part i of the kerala service rules and other rules under chapter vii and not rule 18 of the kerala civil services (classification, control and appeals) rules. ..... the principal secretary, finance, thereafter regularised the period of absence of the employee from 8.12.1997 to 14.12.2005 as duty for all purposes except pay and allowances and the accrual of earned leave for the period was reduced ..... view, the attention of the division bench was drawn up to the decision of another division bench dated 22.7.2010 in principal secretary (finance) and others v. .....

The Postmaster, Irinjalakuda Head Office Vs. C.V. John

Court : Kerala State Consumer Disputes Redressal Commission SCDRC Thiruvananthapuram

..... (d) the kissan vikas pathra rules initially stipulated the maturity period as 5 years and maturity value as double of the amount of deposit (e) as per rule 12 (8) of kissan vikas pathra rules under chapter 16 of the post office small savings schemes and notification of ministry of finance gsr 164 (e) dated 01.03.2002, the maturity period is extended to 7 years and eight months for doubling the amount and the maturity value at the end of each period was also notified ..... following a decision of honble supreme court as reported in 1998 (a) sc 706 the honble supreme court while disposing an slp on 01.05.95 ruled that in fact of the notification issued by the ministry of finance, government of india on 01.04.1987 ie prior to the date of issue of the certificates, the erroneous indication of a higher rate of interest and a higher maturity value can not be deemed to be a deficiency in service with reference to the law governing the ..... aggrieved by the said order appeal is directed by the opposite party. ..... (f) the indian post office act 1898 confers power to make rules. ..... as per section 11 of savings certificate act 1959 no suit or legal proceedings shall lie against any officer of government of indian in respect of anything done in good faith. ..... (b) the matters related to savings certificates are governed by government of india savings certificate act 1959. ..... (a) the department of posts is functioning as per the provisions of indian post act 1898. .....

M/S.Medical Land, Trichur Vs. Commissioner of Income Tax,kochi

Court : Kerala

..... the assessing officer or the commissioner (appeals) in the course of any i.t.a.no.221 of201226 proceedings under this chapter may direct that a person shall pay by way of penalty a sum which shall not be less than the amount of tax leviable but which shall not exceed three times the amount of tax s leviable in respect of the undisclosed income determined by the assessing officer under clause( c ) of section 158 bc" sub-section (3) provides for certain conditions to be fulfilled in the matter ..... i.t.a.no.221 of20127 as far as the second issue, namely the claim of depreciation allowance also was concerned, the tribunal took note of the words "or any expense, deduction or allowance claimed under this act which is found to be false" added to the definition of the undisclosed income vide section 158b(b) of the act by the finance act, 2002 with effect from 01/7/1995 which clinched the issue against the assessee. ..... ( or any expense,deduction or allowance claimed under i.t.a.no.221 of201231 this act which is found to be false)" the words "or any expense, deduction or allowance claimed under the act which is found to be false" was inserted by the finance act, 2002 with retrospective effect from 1.7.1995. ..... the finance act of 2002 has inserted the words "or any expense, deduction or allowance claimed under this act which is found to be false" at the end of the cl. ..... this was the case where the court did consider the effect of the words "undisclosed income" as amended by the finance act, 2002. .....

Centre for Development of Imaging Technology(C-dit) Vs. the Commission ...

Court : Kerala

..... accordingly, we set aside the order dated 19.8.2013 directing the tribunal to consider section 73 of the finance act with reference to the date of demand and other relevant facts so cea.8/13 4 far as the present case is concerned and then proceed with the conditional order ..... of the finance act reads as under: "where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded, the central excise officer may, within one year from the relevant day, serve notice on the person chargeable with service tax which has not been levied or paid or which has been short levied or short paid or the person to whom such tax refund has ..... levied or short paid or erroneously refunded by reason of- (a) fraud or (b) collusion or (c) willful mis-statement or (d) suppression of facts or (e) contravention of any of the provisions of this chapter or (f) of the rules made there under with intend to evade the payment of service tax cea.8/13 3 by the person chargeable with service tax or his agent, the provisions of this sub section shall have effect, as if, for the words 'one year', the words 'five years' had been substituted." 3. ..... finance act refers cea.8/13 2 to limitation within which a demand could be made calling upon the assessee to pay service tax. ..... aggrieved by the impugned order dated 19.8.2013 refusing waiver of total service tax of 1,71,24,449/- and further directing pre-deposit of 1,00,00,000/- while considering the application for waiver of pre .....

The Commissioner of Income Tax, Thrissur Vs. the Dhanalakshmi Bank Ltd ...

Court : Kerala

..... section 14a of the act is a new provision introduced in the income tax act by finance act, 2001 with retrospective effect from 01/04/1962 under which expenditure incurred by the assessee for earning income which does not form part of total income is not an allowable ..... year beginning on or before the 1st day of april, 2001) (2) the assessing officer shall determine the amount of expenditure incurred in relation to such income which does not form part of the total income under this act in accordance with such method as may be prescribed, if the assessing officer, having regard to the accounts of the assessee, is not satisfied with the correctness of the claim of the assessee in respect of such expenditure in relation to ..... , since the proviso to section 14a does not expressly bar the commissioner from invoking suomotu revisional powers under section 263 of the act, in exercise of such powers the commissioner set aside the assessments and directed reassessment for making disallowances for the past years. ..... respondent is a banking institution which has incurred expenditure for earning income that is exempt from payment of tax and do not constitute part of the total income assessable under the income tax act, 1961 (hereinafter referred to as the act for short). ..... for the purposes of computing the total income under this chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under this act. .....