Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Page 85 of about 15,464 results (0.125 seconds)

Appellate Authority and Chairman, Shikshan Prasarak Mandali Vs. State ...

Court : Mumbai

..... cassettes or in any other electronic mode or through printouts where such information is stored in a computer or in any other device;" 10. if chapter ii which provides for right to information and obligations of public authority as contained in sections 3 to 11 is taken into account, then, it ..... in section 2(a) as under:- "2(a) "appropriate government" means in relation to a public authority which is established, constituted, owned, controlled or substantially financed by funds provided directly or indirectly - (i) by the central government or the union territory administration, the central government; (ii) by the state government, the ..... the latter part of it includes bodies owned, controlled or substantially financed by the government. now, when non governmental organisations, substantially financed directly or indirectly by funds provided by appropriate government are brought within the ambit and purview of the rti act, then, all the more a conclusion is inescapable that the petitioner .....

Rallis India Ltd. Vs. Commissioner of Income-tax (Appeals)- XXI, Mumba ...

Court : Mumbai

..... to be made by assessing officer to the dvo is under chapter iv - part (e) of the act while the reference which is to be made under section 142-a of the act is in respect of chapter iv - part (f) and chapter vi of the act. therefore, section 142-a of the act would have no application to the present facts. 15. it ..... to in section 69 or 69-b of the act or to the value of bullion, jewellery or other valuable articles ..... make such enquiry under section 55-a of the act while passing the assessment order. the only other provision to make a reference to a valuation officer is section 142-a of the act introduced by finance (no.2) act 2004 with retrospective effect 15th november, 1972. section 142-a of the act deals with determination of the fmv of investments referred .....

Krishna Kumar Rawat Vs. Union of India

Court : Supreme Court of India

..... record of the case, we find no merit in these appeals.22. at the outset, it is apposite to mention that the constitutional validity of chapter xx c inserted in the income tax act, 1961 by the finance act, 1986 of which section 269 ue(1) is its part was challenged in this court in the case of c.b gautam vs union of ..... india and others (1993) 1 scc78 chapter xx c deals with compulsory acquisition of property and provides for pre emptive purchase at apparent consideration by the ..... government of any immovable property.23. the then learned chief justice m.h.kania, speaking for the constitution bench, upheld the constitutional validity of chapter xx c. 13 24. the question involved in these appeals is, therefore, required to be examined keeping in view the law laid down in the case of c.b .....

Bhasin Tobaccos Ltd. & Ors. Vs.gambro Nexim (India) Medical Ltd. & Ors ...

Court : Delhi

..... vii) at the time of agreement to sell in favour of the defendant no.4 as well as the agreements to sell in favour of the plaintiffs, chapter xxc of the income tax act, 1961 was in vogue. the same prohibited transfer of property in excess of the specified value without obtaining the prior permission of the authority constituted under the ..... and in possession thereof. (iii) the defendant no.1, on 27th march, 1997 entered into an agreement to sell the property to the defendant no.4 motor & general finance ltd. and executed and registered a general power of attorney with respect to the property in favour of defendant no.5 mr. rajeev gupta, executive director of motor & general ..... finance ltd. (iv) the property, at the time of agreement to sell was mortgaged with punjab & sind bank and it was inter alia a term of the agreement to .....

Indian Sugar and General Industry Vs. Commercial Tax Officer and anr.

Court : Sales Tax Tribunal STT Tamil Nadu

..... of 1944)." during the relevant period the said item number 8 of the central excises and salt act was as follows : "sugar means any form of sugar containing more than 90 per cent of sucrose." by the finance act (14 of 1961) the word sugar was defined elaborately as follows : "sugar means any form of sugar in which the ..... petitioners cannot succeed. it cannot also be disputed that there are different types of sugar in the market. for instance even the various clauses in the chapter 17 of the customs tariff act indicate the fulfilment of certain specifications. clause 2 says that for the purpose of sub-headings 1701.10, 1701.20, 1701.31 and 1701.39 ..... . in the new enactment various kinds of sugar were incorporated under various headings and sub-headings in chapter xvii. consequently, section 14(viii) of the central sales tax act was amended to be in tune with the central excise tariff act, 1985.the parliament choose only certain sub-headings of sugar for being declared as goods of special .....

Rejimol Thomas Vs. State of Kerala

Court : Kerala

..... mentioned rules have been framed in exercise of power conferred under sections 210 and 241 of the kerala panchayat raj act, 1994 (hereinafter referred to as the act). the tax is not defined under the rules whereas chapter xix of the act, relates to finance and taxation. section 200 relates to levy of various types of taxes which includes property tax, profession tax, advertisement tax ..... , entertainment tax, service tax etc,. section 203 relates to levy of property tax on all buildings and land appurtenant to it. section 204 relates to profession tax. chapter xix therefore contains various .....

Kishore Agrawal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Agra

Reported in : (2005)98TTJAgra800

..... revenue authorities.7. we have considered the rival submissions, facts and circumstances of the case, provisions relating to assessment of block period as contained in chapter xiv-b of the act and also various decisions relied upon by the learned counsel for the assessee as well as the notifications referred to by the learned counsel.8.1 ..... 43 of 1961) and in suppression of any order issued by the directors general as authorized under clause (b) of the notification of government of india in the ministry of finance, cbdt no. s.o. 358(e) dt. 30th march, 1988, so far it relates to the jurisdiction of directors, the cbdt hereby : (i) directs that ..... it may be clarified here that the directors general (inv.) and the directors (inv.) have been given all india jurisdiction in respect of section 132 of the act only in order to facilities expeditious authorization inter-state and inter-region searches, while conducting searches in groups of connected cases. hence, they are expected to exercise their .....

Tata Iron and Steel Co. Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

..... contended that the petitioner company is not a raiyat and as such agricultural development cess cannot be imposed against the petitioner. agricultural development cess has been provided under chapter ix of the bihar finance act, 1882. section 13(1) is charging section which is quoted hereinbelow :-- '13. imposition of agricultural development cess -- (1) every raiyat shall, on account of the use and occupation ..... holding has been created by the notified area committee and as such no cess can be levied under the aforesaid act. with respect to agricultural development cess it has been claimed that such cess has been provided under chapter ix of bihar finance act, 1982 which is levy on the land held by the raiyat. the petitioner company is not raiyat. therefore, it has .....

Dr. Mrs. Renuka Datla Vs. Commissioner of Income-tax and anr.

Court : Andhra Pradesh

Reported in : (2000)158CTR(AP)555; [1999]240ITR463(AP)

..... declarations filed by the petitioner under the provisions of the kar vivad samadhan scheme (hereinafter referred to as 'the scheme'), which was introduced by chapter iv of the finance act (finance (no. 2) act of 1998), and seeks an order to direct the respondent to 'consider' the declarations filed by the petitioner under section 88 of the said ..... act on january 30, 1999. three reasons are given for rejection of the declarations :'1. there do not exist any arrears on march 31, 1998 ..... 23. in international cotton corporation v. cto : [1975]2scr345 , the supreme court while dealing with the constitutionality of section 10 of the central sales tax (amendment) act, 1969, which provided for exemption from central sales tax if the dealer had not collected the tax between november 10, 1964, and june 9, 1969, repelled the .....

Life Insurance Corporation of India and anr. Vs. Executive Officer, Na ...

Court : Allahabad

Reported in : 2005(2)AWC1156; 2005(2)ESC834; (2005)1UPLBEC920

..... nagar adhikari may charge a fee to be fixed by bye-law for any licence which he is entitled or required to grant by or under the act.11. chapter xxiii of the said adhiniyam which contains sections 540 to 545 is relevant for the purpose of ascertaining the procedure for framing bye-laws and envisages opportunity ..... exception various establishments, undertakings etc. are all in essence pure and simple business or commercial units. in category ga, serial no. 1 of the list referes to finance company/chit fund. it is followed by item no. 2-refereeing to insurance company '(each branch)'. it goes to show that respondents provided licence fee with respect to ..... at the fix rates given in the schedule annexed thereto. entries at serial nos. 25 and 26 above said g.o. are relevant which are reproduced below :--'25-finance company, chit fund -6000/-26-insurance company, prati sakha -12000/-'4. mukhya nagar adhikari, nagar nigam, allahabad presumably on the strength of above government order issued .....