Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Page 96 of about 13,325 results (4.085 seconds)

Commissioner of Income-tax Vs. S.G. Sambandam and Co.

Court : Chennai

Reported in : [2000]242ITR708(Mad)

..... scope of s. 172 of the act has been elaborately discussed and set out by a decision of the supreme court in the case of union of india vs. gosalia shipping (p) ltd. : [1978]113itr307(sc) as under : 'sec. 172 occurs in chapter xv which is entitled 'liability in special cases' and the sub-heading of the section is 'profits of ..... there is an agent of the non-resident from whom the tax will be recoverable under the other provisions of this act.' the last portion of s. 172 of the act beginning from the words, 'unless the ito ....' was omitted by the finance act, 1975, w.e.f. 1st june, 1975. 10. the unamended provisions of s. 172 was subject-matter of ..... consideration before the calcutta high court in the case of czechoslavak ocean shipping international joint stock co. & anr. vs. ito : [1971]81itr162(cal) and the calcutta high court held that s. 172 of the act provided for a .....

A.M. Sali Maricar and anr. Vs. Income-tax Officer and anr.

Court : Chennai

Reported in : [1973]90ITR116(Mad)

..... levying any such penalty, the assessee shall be given a reasonable opportunity of being heard. ' 6. this is a new section which was introduced by section 34 of the finance act of 1964, with effect from april 1, 1964. as per sub-section (1), the moment a return is furnished the tax due, on the basis of the return as ..... in that case were these. the petitioners therein, who were dealers in motor spirit in hyderabad, did not submit their returns under the madras sales of motor spirit taxation act (act 6 of 1939), which was extended to andhra pradesh. thereupon, best judgment assessments were made against the petitioners and they were required to pay the tax, though liberty to ..... shall be paid within three months from the date on which the total income is determined under the act in certain cases and in certain other cases within six months from the date on which the claim for refund is made under chapter xix. section 243 provides that if the income-tax officer does not grant the refund within the .....

Abu Salem Abdul Qayoom Ansari Vs. State of Maharashtra and anr.

Court : Supreme Court of India

..... g.s.r.822(e) in exercise of the powers conferred by sub-section (1) of section 3 of the extradition act, 1962, directing that the provisions of the extradition act, other than chapter-iii, shall apply to the portuguese republic with effect from 13.12.2002. j) the government of india gave an undertaking under ..... treaties as were formally applicable to it before achieving independence. the "clean slate" doctrine was ultimately adopted in the relevant provisions of the vienna convention of 1978. the sound general working rule which emerges is to look at the text of the relevant treaty and other arrangements accompanying change of sovereignty and then ascertain ..... also shows the ignorance of the appellant towards the notification dated 13.12.2002, issued by the government of india making the extradition act, 1962 applicable to government of portugal except chapter iii. as rightly pointed out by the respondents that the court has not granted extradition merely on the basis of extradition treaty .....

Girnar Traders and Digambar Motiram Jhadhav. Vs. State of Maharashtra ...

Court : Supreme Court of India

..... , sewerage amongst other public utilities and amenities. the draft development plan is also to be submitted to the state government in terms of section 30 of the mrtp act. chapter iv of this act contains certain significant provisions and relates to control of development and use of land included in the development plans. section 43 of the mrtp act states that after the date ..... be deemed to be incorporated in it, at all events if it is possible for the subsequent act to function effectually without the addition". in an earlier judgment of this court in the case of bajaya v. gopikabai [(1978) 2 scc 542], the court was concerned with the provisions of section 151 of the madhya pradesh land revenue code, 1954 which provided .....

State of T.Nadu and ors. Vs. K Shyam Sunder and ors.

Court : Supreme Court of India

..... law fundamentally altering or changing the conditions on which such a decision is based. (vide: a. manjula bhashini & ors. v. managing director, andhra pradesh women's cooperative finance corporation ltd. & anr., (2009) 8 scc 431). 51. in view of the above, the law on the issue can be summarised to the effect that a judicial ..... conduct a detailed study of the common syllabus and common textbooks and further clarified that the state government would be entitled to add, modify, substitute or alter any chapter, paragraph or portion of the textbooks etc. and further permitting the managements of private schools to submit their list of books for approval to the government. i. ..... of this power of legislature. 49. in madan mohan pathak & anr. v. union of india & ors., air 1978 sc 803, a seven-judge bench of this court considered a similar issue and held that the act of legislature cannot annul a final judgment giving effect to rights of any party. a declarative judgment holding an imposition of .....

Janavadi General Kamgar Mazdoor Union Vs. Central Institute of Fisheri ...

Court : Mumbai

Reported in : [1999(82)FLR357]; (1999)IILLJ789Bom

..... of the state.6. reference has also been made to the provisions of the territorial waters, continental shelf, exclusive economic zone and other maritime zone act, 1978, in particular provisions of sections 7 and 5 thereof, in support of the contention that the institute is performing predominantly sovereign functions. the ..... a period of 6 months and after 3 months from the receipt of advice, the government, after consideration thereof, make on order under section 10 of the act directing abolition of contract labour or for continuation thereof. (iii) until an order as aforesaid is passed by the government and a period of three months thereafter ..... and is under the administrative control of the indian counsel of agricultural research (i.c.a.r.). it is wholly financed and controlled by the central government. the central government has issued a notification dated december 9, 1978, which prohibits employment of contract labour on and from march 1, 1977 for the work of; sweeping, cleaning, dusting .....

Sakhi Gopal Agrawal and ors. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2003(4)MPHT1; 2003(3)MPLJ554

..... of municipalities. article 243s provides for constitution and composition of wards committees etc. emphasis has been laid on article 243y which provides that the finance commission constituted under article 243i shall also review the financial position of municipalities and make recommendations to the governor as to the principles which should govern ..... used in the unamended section 138 were 'might reasonably' had garnered immense significance. the unamended section 126 of the municipalities act reads as under :-- '126. definition of annual letting value.-- in this chapter, the expression 'annual letting value' shall mean- (i) where any building or land is let out, the annual ..... the corporation followed the rules and the notifications issued thereunder in preparing valuation and assessment list thereby revising the holding tax for the first time since 1978-79.'their lordships in para 18 expressed the view as under :--'18. the third submission was not accepted as the high court held that .....

Anil Kumar Gulati and ors. Etc. Vs. State of M.P. and ors. Etc.

Court : Madhya Pradesh

Reported in : AIR2004MP182

..... of municipalities. article 243s provides for constitution and composition of wards committees etc. emphasis has been laid on article 243y which provides that the finance commission constituted under article 243i shall also review the financial position of the municipalities and make recommendations to the governor as to the principles which should ..... used in the unamended section 138 were 'might reasonably' had garnered immense significance. the unamended section 126 of the municipalities act read as under :'126. definition of annual letting value. in this chapter, the expression 'annual letting value' shall mean -(i) where any building or land is let out, the annual rent ..... the corporation followed the rules and the notifications issued thereunder in preparing valuation and assessment list thereby revising the holding tax for the first time since 1978-79.' thereafter their lordships in para 18 expressed the view as under :'18. the third submission was not accepted as the high court held .....

Piramal Agarwalla and anr. Vs. Commissioner of Income-tax and anr.

Court : Orissa

Reported in : 65(1988)CLT67

..... for a direction to acquire the house bearing holding no. 320/110 in ward no. 13 in the town of baripada under the provisions of chapter xxa of the income-tax act, 1961 (for short 'the act').2. the petitioners were tenants in the house under one godavari devi (o. p. no. 4). o. p. no. 4 sold the ..... , the petitioners also indicated their willingness to purchase the property for rs. 45,000. atter various preliminaries, opposite party no. 2 by his order dated august 18, 1978 (annexure 1), ordered the dropping of the proceedings after a departmental valuer valued it at rs. 33,000 only.4. the petitioners then filed an application under section 264 ..... to any immovable property includes all persons claiming, or entitled to claim, an interest in the compensation payable on account of the acquisition of that property under this chapter.' 7. according to the above definition, only such persons will be deemed to be interested persons in relation to the immovable property in question as have a claim .....

Jagir Singh Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : [1994]80CompCas30(P& H)

..... undertaking or undertakings, as the case may be, for which there is no justification ; or (iv) it is necessary to take any such action as is provided in this chapter for the purpose of conserving any resources of national importance which are utilised in the industry or the industrial undertaking or undertakings, as the case may be ; or (b) any ..... and the sealing thereof, it was not possible for anybody to lay hands on the past record of the mills.4. another fact which needs highlighting is that the industrial finance corporation of india (hereinafter referred to as 'the corporation') had sanctioned a loan of rs. 25,00,000 to the mills. out of this amount, rs. 6,00,000 ..... into the circumstances of the case by such person or body of persons as it may appoint for the purpose.' 6. on december 17, 1978, the government of india issued an order under section 15 of the 1951 act (copy annexure p-1) that since the central government was of the opinion that there had been, or is likely to be, a .....