Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Sorted by: old Page 25 of about 15,869 results (0.201 seconds)

Mrs. Nirmal Laxminarayan Grover Vs. Appropriate Authority and ors.

Court : Mumbai

Reported in : [1997]223ITR572(Bom); 1995(2)MhLj775

..... in certain cases of transfer. the main object in introducing chapter xx-c in the act is to check proliferation of black money in ..... the no objection certificate under s. 269ul(3) of the act without which the sale deed could not be registered in view of the provisions of s. 269ul(1) of the act. 3. it is material to see that the finance act, 1986, has introduced chapter xx-c in the act providing for compulsory purchase by the central government of immovable properties ..... the same, the transferee and to every other person who may be interested in the property. sub-s. (1b), also inserted in s. 269ud of the act by the finance act, 1993, with effect from the above date, requires the appropriate authority to specify the grounds on which the order of compulsory purchase is passed by it under .....

All Gujarat Federation of Tax Consultants and ors. Vs. Central Board o ...

Court : Gujarat

Reported in : [1995]214ITR276(Guj)

..... interest on securities', dividends, interest other than 'interest on securities', etc., etc. section 194c of the act provides for deduction of tax from payments to contractors and sub-contractors. section 194c was brought into existence by the finance act, 1972, with effect from april 1, 1972. various amendments have been made in that section since then ..... association while special civil application no. 14043 of 1994 is on behalf of the akhil gujarat truck transport association praying for identical reliefs. 7. chapter xvii of the act, generally containing various provisions providing for collection of tax through the mode of deduction of tax at source on payments made to certain classes of ..... it may be pointed out that this appeal before the supreme court was by virtue of a special leave petition against the judgment in writ petition no. 2909 of 1978 of the patna high court in the case of associated cement co. ltd. v. cit : [1979]120itr444(patna) . the patna high court, while dismissing the .....

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

..... is no reason why a penalty proceeding under section 33 of the bihar finance act can not be treated to be criminal proceeding, giving jurisdiction to this court to examine validity of the proceeding order in criminal writ jurisdiction. this contention has no merit. the two decisions reported in 1978 bbcj 237 do not decide the question whether criminal writ would be ..... . let a copy of this order be sent to the registrar of high court to be placed before the hon'ble chief justice for consideration whether rule iii of chapter xxi-c of the patna high court should be amended in the light of the decision of the supreme court.surinder sarup, j.15. i agree. ..... maintainable to challenge the order of confiscation under section 6-a of the e.c. act.8. chapter xxi-c (part v) of the patna high court rules 1916 lays down procedure for .....

Mcintyre Vs. Ohio Elections Comm'n

Court : US Supreme Court

..... ... abridging the freedom of speech ... ," justice brandeis' view has been embedded in our law ever since. see first nat. bank of boston v. bellotti, 435 u. s. 765 , 779-780 (1978); see also stevens, the bill of rights: a century of progress, 59 u. chi. l. rev. 13, 20, 25-26 (1992). 337 i on april 27, 1988, margaret mcintyre distributed ..... and tax payers." except for the help provided by her son and a friend, who placed some of the leaflets on car windshields in the school parking lot, mrs. mcintyre acted independently. 2 the following is one of mrs. mcintyre's leaflets, in its original typeface: thant; you. concel

Narayan Das Bhaiya Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : 1998(60)ECC518

..... 95-cus. viii dated 5.1.95 passed by the joint secretary to the government of india, ministry of finance, department of revenue under section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974. the writ application seeks a declaration to the effect that the impugned order of detention is ultra vires ..... no. 605/ 50/93-dbk) dated 4th march 1993 on the subject : clarification regarding value based scheme : advance licensing. in value based licensing scheme as contained in chapter vii of the export import policy (april 1992-march 1997), the relevant paras of the hand book of procedures to the above policy and customs exemption notification no. 203/92 ..... relate to the facts and circumstances of the subject deec imports and exports at the material time are as follows:(i) in terms of para 47 of the chapter vii of the import and export policy, 1992-97, under the deec scheme the import of inputs like raw materials, components etc. required for direct use in .....

Minor Prahlad Ugardas Patel Oral Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1995)53TTJ(Ahd.)115

..... the years under consideration, the aforesaid ground relating to s. 164a and validity of statement in writing under expln. 1 to s. 160 is merely of an academic value.the finance act, 1981 inserted a new cl. (v) in sub-s. (1) of s. 160 to provide that a trustee appointed under an oral trust would be a "representative assessee ..... applicable as income did not accrue or arise to the specific beneficiary. the provisions of s. 166 reads as under : "166. nothing in the foregoing sections in this chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the ..... trust and not the beneficiaries as has been laid down by the full bench of the gujarat high court in the case of cit vs. smt. kamalini khatau 1978 ctr (guj) 327 (fb) : (1978) 112 itr 652 (guj) (fb). consequently the fact that oral discretionary trusts mentioned in sch. i had offered the amount in question for taxation in .....

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 .....

Lakshmi Porcelains Ltd. Vs. Union of India,

Court : Delhi

Reported in : 1995IVAD(Delhi)291; 1995(35)DRJ182

..... agency by the board. 'state level institution' has also been fined under clause (p) of sub-section (1) of section 3 of the act. chapter ii of the act lays down the constitution of the board, the appellate authority, the terms and conditions of service etc. of chairman and other members, their removal, ..... and standing who have special knowledge of, and professional experience of not less than fifteen years in science, technology, economics, banking industry law, labour matters, industrial finance, industrial management, industrial reconstruction, administration, investment, accountancy, marketing or any other matter, the special knowledge of, or professional experience in which, would in the ..... of the petitioners was set up in a backward area near hyderabad in joint sector with andhra pradesh industrial development corporation ltd. the unit is financed by the idbi, ifci, icici, andhra bank and the canara bank. for various reasons with which we are not presently concerned the first petitioner .....

Mansarover Builders (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 60(1995)DLT405; 1995(35)DRJ565; [1996]222ITR91(Delhi)

..... of immovable properties as culled from the decision of the supreme court in c.b.gautam vs . union of india & others : [1993]199itr530(sc) . (9) chapter xxc was inserted in the income-tax act,1961 by finance act, 1986. the provisions were brought into effect from october 1, 1986 by a notification dated august 7,1986. in real estate transactions there was need to ..... was originally acquired by the third respondent's predecessor in-interest from l&do; by means of a lease deed dated january 20,1960, superseded by deed dated october 13, 1978. by virtue of an agreement dated april 7,1993 the - third respondent agreed to sell the property to the petitioner at an apparent price of rs.57.50 lacs. at .....

Shriniketan Members Association and anr. Vs. Appropriate Authority and ...

Court : Gujarat

Reported in : (1996)131CTR(Guj)206; [1996]219ITR359(Guj)

..... immovable property under the provisions of s. 269ud requires to be supported by reasons in writing and such reasons must be germane to the object for which chapter xx-c was introduced in the it act, namely, to counter attempts to evade tax. 8. the aforesaid decision of the hon'ble supreme court came to be followed by this court in ..... . 226 of the constitution of india challenges the order dt. 31st july, 1995 passed by the appropriate authority under s. 269ud(1) in chapter xx-c of the it act, 1961 (hereinafter referred to as 'the act'). the petitioner has also prayed for an order directing respondent no. 1 to issue no-objection-certificate in terms of s. 269ul of the ..... the case of anagram finance ltd. vs. appropriate authority and in special civil applications nos. 3853 of 1995 and 5328 of 1995, both decided on 19th sept., 1995. .....