Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Page 27 of about 13,325 results (0.597 seconds)

Jacobus Johannes Liebenberg No. and Others Vs. Bergrivier Municipality

Court : South Africa Supreme Court of Appeal

..... into operation it determined the procedures to be followed in the municipal budgetary process including rating. i turn to these now. application of the finance act [20] chapter 4 of the finance act regulates the manner of levying of rates from the date of its commencement 1 july 2004. after that date the municipality determined the rates ..... operation on 2 july 2005). [10] the farm owners contended that the municipality failed to comply with a number of provisions of the transition act, the systems act, the finance act and the rates act. they rely on the principle of legality that has formed the backbone of several decisions of this court and the constitutional court in the ..... tsa taemane local municipality v dinokeng property owners association [2011] 2 all sa 46 (sca). 6. para 24. 7. para 14. 8. nkisimane v santam insurance co ltd 1978 (2) sa 430 (a) 433h-434e. 9. gerber v member of the executive council for development planning and local government, gauteng 2003 (2) sa 344 (sca). 10. .....

A. Ahmed Pasha and anr. Vs. C. Gulnaz Jabeen

Court : Karnataka

Reported in : AIR2001Kant412; ILR2001KAR3729; 2001(6)KarLJ413

..... 13 spell out the criteria for acquiring a right by a person to entitle him to legal services under the act. chapter v comprising of sections 14 to 18 relates to 'finance, accounts and audit'. 13.4 chapter vi, which is very important for our purpose is on the subject of 'lok adalats'. it contains sections 19 ..... , 1977 ('regulations of 1977' in short), made by the karnataka state legal services authority in exercise of its powers conferred by section 29a of the act. chapter x of the regulations contains regulations 30 to 32 relating to making of an application for legal services by any eligible person and disposal thereof. regulation 30 ..... structural pattern of various legal services authorities and the committees and their respective functions have been provided by sections 3 to 11-b contained in chapters ii and iii of the act. suffice it for our purpose to consider the constitution of state legal services authority, high court legal services committee, district legal services authority .....

Commissioner of Income-tax Vs. Kanpur Textiles Ltd.

Court : Allahabad

Reported in : (2005)198CTR(All)293; [2005]276ITR140(All)

..... 1978]114itr684(all) and the andhra pradesh high court in the case of warner hindustan ltd. : [1985]151itr701(ap) .14. the apex court in the case of shree sajjan mills ltd. v. cit : 1986ecr276(sc) , has summarized the position regarding allowability of the amount of gratuity prior to the insertion of section 40a(7) in the act by the finance act ..... , 1975, with effect from april 1, 1973, as follows (page 599) :'(1) payments of gratuity actually made to the employee on his retirement or termination of his services were expenditure incurred for the purpose of business in the year in which the payments were made and allowed under section 37 of the act ..... (cal) kishinchand chellaram v. cit : [1978]114itr654(bom) cit v. om parkash behl cit v. international instruments (p.) ltd. : [1983]144itr936(kar) smt. padmavati jaikrishna v. addl. cit : [1987]166itr176(sc) cit v. ghatkopar estate and finance corporation (p.) ltd. : [1989]177itr222(bom) federal bank ltd. v. cit : [1989] .....

Ombalika Das and anr. Vs. Hulisa Shaw

Court : Supreme Court of India

Reported in : AIR2002SC1685; JT2002(3)SC476; 2002(3)SCALE265; (2002)4SCC539; [2002]2SCR902; 2002(3)SLJ17(SC)

..... of objects and reasons for the above amendment isset out in the bill as under:'section 29b of the west bengal premisestenancy act, 1956, as amended by the westbengal premises tenancy (amendment) act, 1978,provides some relief, inter alia, to the retiring orretired members of the naval, military or air force ofthe union of india ..... majordaughters were not entitled to have recourse to special procedure fordisposal of application for eviction on the ground of bona fiderequirement prescribed by section 29b (chapter via of the act); theycould have had recourse to the forum of civil court. feeling aggrievedby the order of the high court, the landlords have filed this appeal ..... .'. 3. the portion, which is placed between brackets '[]' in the text ofthe provision reproduced hereinabove, has been substituted by westbengal premises tenancy (amendment) act, 1979 (act xli of 1979) witheffect from 17th march, 1980 in place of the words which earlier read as:'or by a landlord who is a retired member of .....

Commissioner of Income-tax Vs. D.M. Ghia

Court : Mumbai

Reported in : [1999]238ITR736(Bom)

..... part thereof was used by him for payment of tax due from him under the act.4. we have considered the rival submissions. section 80v was inserted in the act by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, and was deleted by the finance act, 1985, with effect from april 1, 1986. this section provides for deduction of ..... he found that nothing was withdrawn from the firm for payment of taxes. nothing was, therefore, allowed as deduction under section 80v of the income-tax act, 1961 ('the act'). for the assessment year 1978-79, he found the position to be the same as in 1977-78. there were no specific withdrawals for payment of taxes and the drawings of the ..... rs. 1,47,257 for the assessment year 1976-77, rs. 1,04,552 for the assessment year 1977-78 and rs. 1,16,686 for the assessment year 1978-79. there was brought forward debit balance in the above account every year. part of the brought forward debit balance was stated to be the withdrawals made on account of .....

Lotus Investments Ltd. Vs. G.Y. Wagh, Assistant Commissioner of Income ...

Court : Mumbai

Reported in : (2007)207CTR(Bom)24; [2007]288ITR459(Bom)

..... reopening the assessments in cases where income has escaped assessment, is subject to the time-limit prescribed under section 149 of the act. section 149 of the act (as substituted by finance act, 2001) provides that no notice under section 148 shall be issued after the expiry of six years from the end of the relevant assessment years in cases where the income ..... 50,31,927 thus does not survive. the order under section 158bc passed by ao to charge undisclosed income of rs. 2,50,31,927 to tax under chapter xiv-b of it act cannot be said to be a correct order as there is no basis to pass such order for the reasons assigned above. the additional grounds of appeal are ..... the very root of the matter in respect of assessability of the amounts of rs. 2,39,65,498 and rs. 10,66,431 as undisclosed income under chapter xiv-a of it act that their admission is considered necessary to correctly decide the tax liability of the appellant in accordance with law. i am also within my powers as per ratio of .....

The Commissioner of Income Tax Vs. Orient (Goa) Pvt. Ltd.

Court : Mumbai

Reported in : (2009)227CTR(Bom)109; [2009]185TAXMAN131(Bom)

..... rs. 1,08,53,980/-payable to foreign shipping company on which tax has not been deducted, in view of the provisions of section 172(8) introduced by the finance act, 1997 with retrospective effect from 1.4.1976 ?(d) whether the circular issued by the cbdt dated 19.9.95 has any relevance in applying provisions of section 40( ..... comes under sub-title 'h.-profits of nonresidents from occasional shipping business'. title of section 172 is 'shipping business of non-residents.' for bringing a case under chapter xv, h of the act 1961, one has to establish a case of profits of non-residents from occasional shipping business. 'non-resident' is defined under section 2(30), as a person ..... on hand.11. we may notice here the judgment of the honourable supreme court in the matter of union of india v. gosalia shipping p. ltd. reported in : (1978) 113 itr 307. this judgment seems to be the basic judgment which is being referred to by the learned single bench of the karnataka high court. in that case, gosalia .....

Commissioner of Income Tax Vs. Khoday Industries Ltd.

Court : Karnataka

Reported in : [2006]285ITR523(KAR); [2006]285ITR523(Karn)

..... cent.5. in order to appreciate the rival contentions, it is necessary to have a look at the relevant provision as provided under section 8(c), finance act, 1984, and the finance act, 1985, which reads as follows:8(c)-'industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity or ..... computed before making any deduction under chapter via of the it act) is not less than fifty one per cent, of such total income;.6. in view of the controversy that arose with regard to the definition of an 'industrial company' and the explanation appended to the said provision, earlier also, under the finance act of 1966, the board issued a ..... the assessee preferred an appeal before the tribunal. the tribunal after taking note of the decision of the kerala high court jn the case of cochin & co. v. cit : [1978]114itr822(ker) and also the decision of the allahabad high court in the case of addl. cit v. abbas wajir (p) ltd. : [1979]116itr811(all) found that .....

P.V. Rajgopal and ors. Vs. Union of India and ors.

Court : Andhra Pradesh

Reported in : 1998(4)ALD268; [1998]233ITR678(AP)

..... back by way of tax what is given as a welfare measure. consequently, even before the amendment could take effect, the finance act, 19,85 withdrew the said amendment. this was explained by the memorandum explaining the provisions of the finance act, 1985 by circular no.421, dated 12-6-1985 (1956 itr 138), hi spite of this legislative history, an attempt ..... was treated as a benefit or perquisite obtained. the same view was expressed in the madras high court in addl. c.i.t. v. late a.k. lakshmi, : [1978]113itr368(mad) ). these cases refer to certain benefits enjoyed by the position held by the assesscc and do not relate to cash payments by the employer. on the contrary, in ..... order to see whether there is any such lacuna, we have to consider the scheme of the income-tax act with reference to the deduction of tax at source. the collection and recovery of tax is governed by chapter xvii of the income tax act by way of deduction of tax at source and advance payment.33. sections 192 - 194, 194-a .....

Jeep Flashlight Industries Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : 1985(19)ELT68(All)

..... item no. 68 in the tariff providing for duty on manufacture of goods not otherwise provided for in the schedule. thus prior to coming into force of the finance act of the year 1975, there was no provision for charging excise duty on the manufacture of brass and aluminium torches which admittedly were not made out of plastic. ..... excluded from this item is also given. it may be noted that the articles, so specially excluded and also those articles of plastic which are not mentioned in this chapter will automatically fall under tariff item 68.c.b.e. & c. letter no. 35/68/75-cx. 4, dated 16-1-76.and urged that these trade ..... the superintendent is, therefore, upheld and the appeal is rejected.'6. the petitioner then took the matter up in revision before the central government. on 26th december, 1978 the central government dismissed the revision application filed by the petitioner and made the following order :-'government of india have considered the points raised in the revision application and .....