Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Page 100 of about 15,464 results (0.155 seconds)

State of Himachal Pradesh and Others Etc. Vs. Ganesh Wood Products and ...

Court : Supreme Court of India

Reported in : AIR1996SC149; JT1995(6)SC485; 1995(5)SCALE303; (1995)6SCC363; [1995]Supp3SCR477

..... are not allowed to be cut as per the technical order no. 670 dated 13th august, 1993 issued under the himachal pradesh land preservation act, 1978 and the rules made thereunder. this order, it may be noted, is applicable to private lands/forests. the state government should obtain a proper ..... challenges is governments' failure to make the bodies whose policy actions degrade the environment responsible for ensuring that their policies prevent that degradation.36. in chapter-12 entitled 'towards common action proposals for institutional and legal change', the commission states, inter alia, that :developing countries face the challenges of desertification ..... approval and review authority (ipara) comprising chief secretary to the government, secretaries to the departments of multipurpose projects and power, public works, industries and finance besides chairman of the himachal pradesh state electricity board, chief conservator of forests. chief engineer, p.w.d. and the director of industries. the .....

Escorts Limited and ors. Vs. Union of India and Others

Court : Supreme Court of India

Reported in : AIR1993SC1325; (1992)108CTR(SC)275; [1993]199ITR43(SC); 1992(2)SCALE867; (1993)1SCC249; [1992]Supp2SCR153

..... this batch of writ petitions is to the retrospective operation given to the amended clause (iv) of sub-section (2) of section 35 of income-tax act, 1961, by the finance (no. 2) act, 1980. the said finance act added the words 'or any other' in the said clause and gave it retrospective effect from april 1, 1962. as amended, clause (iv) reads as follows ..... , the high court was impressed by the difference in the language employed in section 10(2)(xiv)(d) and the one employed in section 20(4) of the u.k: finance act, which reads as follows (at p. 204 of tax lr):(4) where a deduction is allowed for any year under this or the last preceding section in respect of expenditure ..... income-tax (appeals) who disallowed the claim. for 1977-78, the i.t.o. disallowed the claim and the c.i.t. dismissed the assessee's appeals. for assessment years 1978-79 to 1980-81, the assessments are stated to be pending. the above facts are sufficient to show that, at least after 1-4-1968, -- there is no information before .....

Directorate of Enforcement Vs. Deepak Mahajan and Another

Court : Supreme Court of India

Reported in : AIR1994SC1775; 1994(2)ALT(Cri)173; 1994(2)BLJR912; [1995]82CompCas103(SC); 1994CriLJ2269; 1994(1)Crimes892(SC); 1994(46)ECC255; 1994(70)ELT12(SC); JT1994(1)SC290; 1994(3)SCC440

..... released on bail. but subsequently, in place of the original proviso, the present proviso was substituted by section 13-a of cr.pc (amendment) act, 1978 w.e.f. 18.12.1978 whereby the period of sixty days prescribed in general for all kinds of cases under the original proviso has been modified as ninety days, where the ..... any officer equivalent or comparable to an officer in charge of police station or a police officer in a proceeding under any of these two special acts as contemplated under chapter xii of the code. but what section 167 envisages is that the arrestee is an accused or accused person against whom there is well-founded ..... powers vested on various authorities as given in the table are equipollent as being enjoyed by a police officer under the code and exercised during investigation under chapter xii because the investigation is nothing but an observation or inquiry into the allegations, circumstances or relationships in order to obtain factual information and make certain whether .....

Municipal Commissioner of Dum Dum Municipality and ors. Vs. Indian Tou ...

Court : Supreme Court of India

Reported in : JT1995(5)SC610; 1995(4)SCALE611; (1995)5SCC251; [1995]Supp2SCR433

..... after providing for reserves etc. shall be paid over to the central government. sections 21 to 24 contain certain regulatory provisions concerning the finances of the authority.15. chapter-vi entitled 'miscellaneous' comprises sections 25 to 41. section 25 creates an obligation upon the authority to prepare and submit to the ..... to operate on business lines, pay taxes and justify their creation and constitution. these corporations, whether created under the statute or registered under the companies act are distinct juristic entities owning their own properties, having their own fund, capable of borrowing and lending monies and entering into contracts like any other ..... of this section inasmuch as article 285 prevails irrespective of the wording of this section. pursuant to the provisions of the delhi municipal corporation act, the municipal corporation levied property taxes upon the land and properties comprised in indira gandhi international airport terminal-ii. the construction of the said .....

National Agricultural Cooperative Marketing Federation of India Vs. Un ...

Court : Delhi

Reported in : (2001)167CTR(Del)380; 2001(58)DRJ641

..... by the cooperative societies by virtue of a notification issued by the governor general in council as per power conferred on him under the act itself. the finance act, 1955 amended the 1922 act by way of insertion of sub-section (3) into section 14. the provision read as under:- '(3). the tax shall not ..... not materially affect the revenue.' 8. the above provision contained under section 14(3) of the finance bill 1960 became section 81 of the income tax act, 1961. 9. the finance (no.2) act, 1967 amended the 1961 act with effect from 1st april 1967. it introduced section 80p which provided for deduction with respect to income ..... belonging to members of a cooperative society, not necessarily confined to 'growers' of the produce. these are: (i) cit vs . ryots agricultural produce cooperative marketing society ltd. : [1978]115itr709(kar) (ii) cit vs . karjan cooperative cotton sales ginning & pressing society ltd. : [1981]129itr821(guj) (iii) unreported judgment of delhi high court in cit vs .....

U.A.E. Exchange Centre Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)

..... with respect to preliminary objection of the respondent5. the provisions for advance ruling are contained in chapter xix-b of the act, which was introduced in the act, by virtue of the finance act, 1993 w.e.f. 1st jan., 1993. the said chapter consists of sections commencing from section 245n, section 245v. section 245n deals with definitions of ..... various terms used in the chapter which, in sum and substance, define as to who can approach ..... gurbax singh v. financial commr. and anr. : air1991sc435 ]. the principles enunciated in the aforementioned judgments clearly point to the fact that section 245s in chapter xix-b of the act cannot be construed as an ouster clause, ousting the jurisdiction of the courts.7. this brings us to a question as to whether the authority is a .....

Kuriachan Chacko, Vs. State of Kerala

Court : Kerala

Reported in : 2007CriLJ4458; 2007(2)KLJ778

..... left to face. i have said so much as i am called upon to interpret the statute - 'the prize, chits & money circulation scheme (banning) act, 1978' (hereinafter referred to as `the act') which in its core is an attempt by the indian parliament to curb and control this basic instinct of the beastly man to make quick and easy money ..... , upon such consideration, examination, if any, and hearing, the magistrate is of opinion that there is ground for presuming that the accused has committed an offence triable under this chapter, which such magistrate is competent to try and which, in his opinion, could be adequately punished by him, he shall frame in writing a charge against the accused. (2 ..... for no project can succeed against the basic laws of economics. sharp and wily promoters pay a's money to b and b's to c in order to finance interest at incredible rates; and eventually when a high-risk investment made by them as the cost of the credulous lenders fails, the entire arrangement founders on the .....

Sangu Chakra Hotels Private Limited Vs. the State of Tamil Nadu

Court : Chennai

Reported in : [1985]60STC125(Mad)

..... is in reality the transaction between the parties.' the question once again came up for consideration before the supreme court in connection with the provision in the bengal finance (sales tax) act of 1941 as applied to the union territory of delhi in the northern india caterers case : [1979]1scr557 . the supreme court referred with approval to the ..... has been made, by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of september, 1978, and before the commencement of this act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that ..... virginia tobacco which distinguish it from other kinds of tobacco. reference was also made to a decision of supreme court in orient weaving mills v. union of india : 1978(2)elt311(sc) in which the question was whether textiles brought out by power-looms could be exempted from payment of excise duty. the supreme court while reiterating the .....

Grasim Industries Limited (Cement Division South) Vs. Tamil Nadu Elect ...

Court : Chennai

Reported in : (2007)3MLJ684

..... intent of the notification. if the grant of exemption had operated as it was intended to, there would have been no necessity to enact section 154 of the finance act for withdrawal of the exemption granted.28. in the facts of the present case, the one and only public interest is prevention of environment hazard, which is ..... not legally permissible by relying on the often quoted judgment of mohinder singh gill and anr. v. the chief election commissioner, new delhi and ors. reported in : [1978]2scr272 . the reason stated in the impugned order is 'poor take-off' of fly ash than the quantity allotted to them. no other reason has been supplemented than ..... improved by means of counter affidavit by relying on a decision of mohinder singh gill and anr. v. the chief election commissioner, new delhi and ors. reported in : [1978]2scr272 and commissioner of police v. gordhandas bhanji reported in : [1952]1scr135 . he further contends that the impugned order is malafide, in the sense, even before the .....

Madhukar Govindrao Thaware and ors. Vs. Central Bank of India

Court : Mumbai Nagpur

..... concept of failure to pay can be equated with non- payment. non-payment is nothing but failure to pay when due. as per the provisions of the finance act, 1979 amount of ftt collected becomes due within fifteen days from the date of collection thereof. failure to pay within this prescribed time frame would mean non-payment ..... 45 days provided that the appellate tribunal is satisfied that there was sufficient cause for not filing the appeal within specified period of 45 days. chapter v of the act relates to the exclusive procedure in sections 25 to 28 which enables the recovery officer for recovery of debt determined by the tribunal and specified in ..... may pass orders for early and effective recovery of debt as determined by the tribunal. recovery officer is expected to act promptly in accordance with the procedure as provided for in chapter v of the rddbfi act. regarding condonation of delay to file appeal beyond the statutorily prescribed period of 30 days for challenging the order passed .....