Court : Kolkata
Reported in : 81CWN226,[1978]112ITR100(Cal)
..... heading of 'paper' the different varieties are not only differently enumerated but are subjected to different rates of excise duty.3. the finance act of 1965, in providing some tax relief, introduced a new scheme of tax credit certificate in chapter xxiib including therein a provision for such a credit certificate in relation to increased production of certain goods in section 280zd. that ..... such liability, the excess or the whole of such amount, as the case may be, shall, notwithstanding anything contained in chapter xix, be deemed, on the said date, to be refund due to such person under that chapter and the provisions of this act, shall apply accordingly : provided that the adjustment or refund, as the case may be, under this sub-section shall .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1979Cal35,83CWN35
..... time being, asking them to intimate the council within the time specified in the said notice as to whether he has incurred any disqualification mentioned in rule 3 of chapter 1. part iii of the bar council of india rules. by the said notice the secretary shall also inform the advocate concerned that unless the information required by the ..... declare any candidate to have been duly elected on a recount; (iv) to set aside the election of the candidate who either by himself or through any other person acting with his consent is guilty of corrupt practices. 8. it thus appears that the plaintiff being an advocate and her name being on the state roll and she not ..... publication shall be given within a week after the publication to the bar association aforesaid'. 6. by virtue of clauses (a) and (d) of section 15 of the advocates act, 1961, the bar council of west bengal framed the election rules. rule 13 provides as follows :--'13. preparation of list of voters: (1) the electoral roll containing the .....
Tag this Judgment!Court : Kolkata
Reported in : [1984]146ITR347(Cal)
..... . the deduction was not allowed on the ground that the liability of the company to tax fell to be determined on april 1, 1946, when the finance act, 1946, came into force. the question that was sought to be argued was that the proviso to section 10(2)(vii) had come into operation in the year in ..... of twenty-five thousand rupees, the income-tax officer shall refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty.'14. in this case the ito had added back more than rs. 29,000 to the income disclosed by the assessee in his return. ..... the share dealing and share speculation. he, accordingly, added these two amounts in the hands of the assessee and also initiated penalty proceedings under section 271(1)(c) of the act. since, however, the minimum penalty imposable exceeded the prescribed limit, he referred the matter to the iac for the imposition of penalty. the iac issued a show-cause notice .....
Tag this Judgment!Court : Kolkata
Reported in : [1990]182ITR396(Cal)
..... by way of such dividends as computed in accordance with the provisions of the income-tax act, before making any deduction under chapter vi-a and not with reference to the gross amount of such dividends. it is urged that significantly the finance act of 1981 which introduced the explanation to rule 1 of the first schedule to the ..... the decision of the supreme court in the case of cambay electric supply industrial co. ltd. : [1978]113itr84(sc) , urged that what had been excluded in computing the total income of the assessee under the income-tax act could not be included for determining the chargeable profit as had been held by the appellate assistant commissioner. ..... pvt. ltd. : [1985]155itr120(sc) , affirmed the decision in cambay electric supply co.'s case : [1978]113itr84(sc) , a decision rendered in 1978 which would hold the field. it is no doubt true that the amendment to the surtax act has been incorporated with effect from april 1, 1981, but, as held by the supreme court, if such .....
Tag this Judgment!Court : Kolkata
Reported in : (1986)55CTR(Cal)409,[1986]161ITR756(Cal)
..... effect from april 1, 1973. it may be mentioned that the 1961 act, as originally enacted, did not contain chapter vi-a. this chapter was first inserted by the finance act, 1965, with effect from april 1, 1965. chapter vi-a as substituted by the finance (no. 2) act, 1967, from april 1, 1968, includes all the provisions of the ..... would equally be permissible in applying the provisions contained in sub-section (3) of section 80j.'11. in the case of rajapalayam mills ltd. v. cit : [1978]115itr777(sc) , it was observed that (p. 789): 'neither depreciation allowance nor development rebate in respect of the new industrial undertaking for the past assessment years ..... would equally be applicable to the interpretation of sub-section (1) of section 80m......the question which arose in cambay electric supply co.'s case : [1978]113itr84(sc) was whether unabsorbed depreciation and unabsorbed development rebate were liable to be deducted in arriving at the figure of profits and gains exigible to deduction .....
Tag this Judgment!Court : Kolkata
Reported in : (1985)49CTR(Cal)23,[1985]155ITR26(Cal)
..... down by the supremecourt in cambay electric supply's case and, therefore, the : [1978]113itr84(sc) profits and gains attributable to the business of manufacture or production of the articles or things specified in part iii of the first schedule to the finance act, 1965, here, soda ash, which qualified for the special rebate under para. f of ..... understood the meaning of this expression. we have now the declared pronouncement of the supreme court at p. 260 of the said report that whenever the sections in that chapter, namely, chap. vi-a, used the expression 'where the gross total income of an assessee......includes anyincome.........', these sections meant that the deduction admissible was inrespect of ..... court and the other of the mysore high court, are authorities for the proposition that the deduction contemplated by one or the other of the sections in chapter vi-a goes into the computation of the total income, that the set-off under section 71 or under section 72 is not part of the process .....
Tag this Judgment!Court : Kolkata
Reported in : [2001]251ITR306(Cal),[2001]252ITR550(Cal)
..... off or carry forward of loss is also taken into account. there are certain special deductions for computing the total income. the rate of tax is fixed by the finance act each year. chapter viii which starts with section 87 and ends with section 89 deals with rebates and reliefs of the income-tax ..... , the proceedings for recovery of the tax shall be resorted to. therefore, the decisions cited by mr. pal reported in dwijendra lal brahmachari v. new central jute mills co. ltd. : [1978]112itr568(cal) ; ito v. james joseph o'gorman : [1993]204itr454(cal) and jamnadas madhavji and co. v. panchal (j. b.), ito : [1986]162itr331(bom) have no manner of application ..... reference to the tds matters.21. he refers to a decision of the supreme court reported in asst. collector of central excise v. national tobacco co. of india ltd., : 1978(2)elt416(sc) on the proposition that a power to do something essential for the proper and effectual performance of the work, which the statute has in contemplation, may be .....
Tag this Judgment!Court : Kolkata
Reported in : [1972]85ITR531(Cal)
..... of unilateral relief under section three hundred and forty-eight thereof, and any relief from united kingdom income tax allowable under the provisions of section twenty-seven of the finance act, 1920, including any credit or relief which has been taken into account for the purposes of determining the net united kingdom rate applicable to any dividends received by ..... passages in the well-known book, the principles of income taxation deduced from the cases by j. p. hannan and a. farnsworth, may also be usefully noted. in chapter 6, which deals with 'dividends and bonus shares', the following passage appears at page 60 under the head 'general principles' ;'the british income tax code is the only system ..... of the user of a patent; or (b) any rent, royalty or other payment which, under any of the provisions of this act, is declared to be subject to deduction of tax under this chapter as if it were a royalty or other sum paid in respect of the user of a patent, is paid wholly out 'of profits .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)2CALLT267(HC)
..... abolishing the supervisory jurisdiction of the high court over all administrative tribunals. the pre-1976 position has, however, been restored by the 44th amendment act, 1978, so that all statutory or quasi-judicial tribunals other than military tribunals are again brought under the supervision of the high court. hence the decision in the ..... to participate in the proceeding with evidence at his option. the procedure adopted by the learned rent controller does not even remotely comply with the provision's of chapter-xx of the criminal procedure code. the procedure adopted is also against the principle of natural justice. it is inconceivable that the trial in respect of an offence under section ..... to follow, as nearly as may be, the procedure laid down in the code of criminal procedure for trial of the cases. the procedure laid down under chapter xx of the code relating to the trial of summons cases by the magistrate will apply to cases under section 31 of the west bengal premises tenancy .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1977Cal258,81CWN459,[1977(34)FLR278]
..... 1948. in other words, the question is whether the employees of. the zonal sales office at vijayawada are liable to be insured as per the provisions of chapter iv of the e. s. i. act' (page 257 of 32 fac lr) : (at p. 870 of 1976 lab ic).2. 'the main argument of shri k. srinivasa murthy for the ..... in matter no. 343 of 1970 (gestetner duplicators private ltd. v. employees' state insurance corporation) the state governmant is the respondent no. 3; and in matter no. 672 of 1978 (subrata mukherjee v. state of west bengal) the state government is the respondent no. 1. in aone of these matters the state of west bengal has opposed the extension of ..... no manufacturing process is going on. they are doing it to circumvent the provisions of section 1(5) of the act. mr. mukherjee has referred to chapter v of the act on the benefits that the employees would derive if they come within the act, e. g. sickness, maternity, disablement, medical and funeral benefits. under section 59-a there are provisions for .....
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