Court : Kerala
Reported in : (2006)199CTR(Ker)279
..... period mentioned in section 158b(a) of the income tax act. writ petitioners had filed returns under section 158bc on 13-6-1996. chapter xiv-b consisting of sections 158b to 158bh was inserted by the finance act, 1995 with effect from 1-7-1995. first setting in motion of chapter xiv-b is to issue notice calling for return setting ..... forth total income including undisclosed income for the block period. chapter xiv-b came into effect before the search took place. petitioners' case ..... social security in its broadest sense. the process is widely recognised in all civilised countries.............'. (p. 516)the apex court in m.p. sharma v. satish chandra : 1978(2)elt287(sc) , held as follows :'a power of search and seizure is in any system of jurisprudence an overriding power of the state for the protection of .....
Tag this Judgment!Court : Kerala
Reported in : (2006)200CTR(Ker)361; [2006]280ITR225(Ker); 2005(2)KLT587
..... income tax on the land value and the land acquisition officer ought to have deducted such amounts also.31. the income tax act was again amended by finance act 2 of 2004. s. 194la was introduced with effect from 1st october, 2004. s. 194la reads as follows:--'194la. payment of compensation on acquisition of certain ..... .provided further that no deduction shall be made under this section from any payment made on or after the 1st day of june, 2000'.the above section was introduced by finance act, 1999. so, for any amount which was deposited from 1.6.1999 to 1.6.2000 when s. 194l was in force, the claimant was liable to pay ..... decree to the decree holder in the absence of provision to that effect in the decree is the point to be considered.26. the income fax act is a central act. chapter xvii of the income tax act, 1961 cast an obligation on the authorities concerned to deduct tax at source. for deducting tax at source, no special or specific orders of any .....
Tag this Judgment!Court : Kerala
Reported in : (2006)203CTR(Ker)343; [2007]288ITR134(Ker)
..... in cit v. united commercial & industrial co. (p) ltd. : [1991]187itr596(cal) , shankar industries v. cit : [1978]114itr689(cal) and cit v. drilcos (india) (p) ltd. : [2004]266itr12(mad) .7. chapter iv of the it act deals with computation of total income. section 14 provides the heads of income. under the said section, all income for the purposes ..... from house property, 'd' profits and gains of business or profession, 'e' capital gains, and 'f' income from other sources ('b' interest on securities was omitted by finance act, 1988). section 56 deals with income from other sources. under sub-section (1) of section 56, income of every kind which is not to be excluded from the total ..... in the opinion of the ao, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year. chapter xiv deals with procedure for assessment. under section 139, every person being a company shall furnish a return of his income or the income of such other person .....
Tag this Judgment!Court : Kerala
Reported in : [2006]153TAXMAN65(Ker)
..... v. united commercial & industrial co. (p.) ltd. : [1991]187itr596(cal) , in shankar industries v. cit : [1978]114itr689(cal) and in cit v. drilcos (india) (p.) ltd. : [2004]266itr12(mad) .8. chapter iv of the income tax act deals with computation of total income. section 14 provides the heads of income. under the said section, all income for the ..... from house property, ' d' profits and gains of business or profession, 'e' capital gains, and 'f' income from other sources ('b' interest of security was omitted by finance act, 1988). section 56 deals with income from other sources. under sub-section (1) of section 56, income of every kind which is not to be excluded from the total ..... the opinion of the assessing officer, satisfactory, the sum so credited may be charged to income-tax as the income of the assessee of that previous year. chapter xiv deals with procedure for assessment. under section 139, every person being a company shall furnish a return of his income or the income of such other .....
Tag this Judgment!Court : Kerala
Reported in : III(2005)BC395; [2006]133CompCas530(Ker); 2005(1)KLT889; [2005]62SCL261(Ker); (2008)11VST516(Ker)
..... by the apex court in corromandal pharmaceuticals's case (supra) (air 1997 sc 2027) and held as follows:on a fair reading of the provisions contained in chapter iii of act/1936 and in particular sections 15 to 22, we are of the opinion that the plea put forward by the revenue is reasonable and fair in all circumstances ..... recovery proceedings against it for recovery of damages is illegal. suit was originally decreed and the same was confirmed by the appellate court. in s.a.no. 281 of 1978 judgment was set aside and the trial court was directed to consider the matter afresh. suit was then dismissed. state took up the matter in appeal, a.s.no ..... or consideration or a sanctioned scheme is under implementation or where an appeal under section 25 relating to an industrial company is pending, notwithstanding anything contained in the companies act, 1956 or any other law, no proceeding for the winding up of the industrial company shall lie or be proceeded with further, except with the consent of the .....
Tag this Judgment!Court : Kerala
Reported in : (2005)193CTR(Ker)393; 2005(1)KLT173
..... to pay income tax on the land value and the land acquisition officer ought to have deducted such amounts also.24. the income tax act was again amended by finance act 2 of 2004. section 194la was introduced with effect from 1st october, 2004. section 194la reads as follows:-'194la.paymentofcompensationonacquisitionofcertainimmovabieproperty.-any person responsible for paying ..... that no deduction shall be made under this section from any payment made on or after the 1st day of june, 2000'.the above section was introduced by finance act, 1999. so, for any amount which was deposited from 1.6.1999 to 1.6.2000 when section 194l was in force, the claimant was liable ..... the respondent-claimant in the absence of provision to that effect in the decree is the point to be considered,19. the income tax act is a central act. chapter xvii of the income tax act, 1961 cast an obligation on the authorities concerned to deduct tax at source. for deducting tax at source, no special or specific orders .....
Tag this Judgment!Court : Kerala
Reported in : [2005]144TAXMAN744(Ker)
..... rupees :provided further that no deduction shall be made under this section from any payment made on or after the 1-6-2000.'the above section was introduced by the finance act, 1999. so, for any amount which was deposited from 1-6-1999 to 1-6-2000, when section 194l was in force, the claimant was liable to pay ..... income-tax on the land value and the land acquisition officer ought to have deducted such amounts also.24. the income tax act was again amended by the finance act (no. 2) of 2004. section 194la was introduced with effect from 1-10-2004. section 194la reads as follows :'194la. payment of compensation on acquisition ..... decree to the respondent-claimant in the absence of provision to that effect in the decree is the point to be considered.19. the income tax act is a central act. chapter xvii of the income tax act, 1961, casts an obligation on the authorities concerned to deduct tax at source. for deducting tax at source, no special or specific orders of .....
Tag this Judgment!Court : Kerala
Reported in : 2004(3)KLT1010
..... or posted to any subsequent date as directed by the court.xxx xxx xxx16. procedure for trial:- (i) except as otherwise provided in the act and these rules, the procedure prescribed for summary trials under chapter xxi of the code shall, as far as practicable, be followed in the trial of cases of contempt.(ii) the court may, at its ..... of this court in babu premarajan v. superintendent of police, 2000 (3) klt 177 and purshotam das goel v. hon'ble mr. justice b.s.dhillon and ors., (1978) 2 scc 370 in support of his contention. the argument is, indeed, fallacious and cannot be accepted, when the learned single judge issued notice to the contemner, it was ..... by the kerala high court. it was held that an order merely initiating the proceedings without anything further was not appealable under section 19 of the contempt of courts act. this judgment also does not advance the case of the petitioners. some other judgments were also cited which are on an entirely different set of facts and do not .....
Tag this Judgment!Court : Kerala
Reported in : 2004(2)KLT585
..... sons (udyog) pvt.ltd. : [1985]154itr735(cal) , the gujarat high court in deepak textile industries ltd. : [1987]168itr773(guj) , and the bombay high court in estate and finance ltd. : [1978]111itr119(bom) , we are of the opinion that the decision of the madras high court in east asiatic co. (india) p. ltd. : [1986]161itr135(mad) and the decision of the ..... can be no depreciation allowance.'11. the bombay high court in c.i.t. v. estate and finance ltd. : [1978]111itr119(bom) considered the question whether on a proper interpretation of sections 56, 57(ii) and 32(2) of the act, the unabsorbed depreciation brought forward since 1952-53 could be set off against the business income assessed in ..... as has not been so set off or, where he has no income under any other head, the whole loss shall, subject to the other provisions of this chapter, be carried forward to the following assessment year and the same shall be set off against the profits and gains, if any, of any business or profession carried .....
Tag this Judgment!Court : Kerala
Reported in : 2004(2)KLT88
..... , the government may, by order, for reasons to be stated therein, exempt the construction of any building from all or any of the provisions of this chapter or the rules made thereunder subject to such conditions or restrictions as may be specified in such order:provided that while granting exemption, the government shall have due ..... the validity of a statutory order has to be tested with reference to the reasons contained in that order. (see mohinder singh v. chief election commr., air 1978 sc 851). but, i have also perused the file made available by the learned government pleader, to find out whether any reasons are available in the file, ..... development authority and the chief town planner and without their favourable recommendations. it is also contended that the mandatory stipulations contained in section 410 of the kerala municipality act, 1994 were also ignored while issuing them. therefore, those orders are invalid and ext.p3 permit issued relying on those orders is also invalid. it is .....
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