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M/s. Parle Agro Pvt Ltd. Vs. Commissioner Commercial Taxes Trivandrum

Court : Kerala

..... drink' containing fruit juice to an extent of more than 10% and that it had been assessed as a 'fruit juice based drink' till the finance act of 2007 amended section 6(1)(a) of the act by specifying that aerated branded soft drinks excluding soda would be liable to tax @ 20% at all points of sale within the state. the ..... 6) beverages containing milk 2202.90.30" 8. it is pertinent to note that section 6(1)(a), as it stood prior to the amendment brought about by the finance act of 2006, did not contain any reference to aerated soft drinks. by the finance act of 2007, section 6(1)(a) was amended specifying aerated drinks including mineral water, packaged drinking water and ..... circumstances that the appellant's product which had the same hsn code was classified and taxed under the erstwhile entry 71(4). after the amendment brought about by the finance act of 2007 and the substitution of entry 71 by sro no.119 of 2008, the entry 71 was completely substituted. entry 71 as substituted by sro no.119 .....

T.Gopinathan Vs. the Cherplassery Grama Panchayath

Court : Kerala

..... of 2008(w) -------------------------------------------------- dated this the ist day of january, 2013 judgment issue raised in this writ petition is the validity of section 65 (105)(zzzz) and section 66 of the finance act 1994, as amended by finance act, 2010, providing for levy of service tax on renting of immovable property service.2. it is seen that by ext.p5 common ..... , the court on the same day delivered the following: wp(c).no. 9222 of 2008 appendix petitioner's exhibits: ext.p1: photocopy of the letter to finance act 200.(act no.22 of 2007.dated 11 h may 2007(2) o.c.no.387/07 of 1st respondent panchayat dated 22 10.2007. ext.p2: photocopy of ..... gives freedom to the department to collect service tax from 1st october, 2011 onwards. therefore, we dispose of the writ appeals and writ petitions by upholding the amendments to finance act 1994 based on the full bench judgment of the delhi high court reported in home solutions retails (india) ltd. v. union of india and others (2011 (45 .....

Kil Kotagiri Tea and Coffee Estate Co. Ltd. Vs. Commissioner of Income ...

Court : Kerala

Reported in : [2000]108TAXMAN125(Ker)

..... question of adding anything into the provisions of section 10(30) is impermissible.4. section 10(30) at the relevant point of time before amendment by the finance act, 1984 reads as follows:'(30) in the case of an assessee who carries on the business of growing ..... statute subsequently. this cannot be said to be a clarificatory inclusion. therefore, with effect from 1-4-1985 the benefit is available, in terms of the finance act, 1984. that being the position, for the assessment year 1984-85 the benefit is not available. but it shall be available for the assessment year 1985-86 ..... matter of clarification, subsidy relating to rejuvenation was also included for the purpose of deduction. the provision for grant of deduction existed and the insertion by the finance act, 1984 with effect from 1-4-1985 was clarificatory in nature. the learned counsel for the revenue submitted that the provisions were specific and, therefore, the .....

Commissioner of Income-tax Vs. Aspinwall and Co. Ltd.

Court : Kerala

Reported in : (1993)111CTR(Ker)138; [1994]207ITR353(Ker)

..... tiecicon p. ltd. : [1987]168itr744(sc) . in that case, the question was whether the assessee was an 'industrial company' as defined in section 2(6)(d) of the finance act, 1968, and section 2(6)(c) of the finance acts of 1969 and 1970. the appellate tribunal, in that case, held that the assessee was an 'industrial company' as defined in the ..... of both and tends to blur their interdependence in cases such as the present one.'12. the decision of this court construing the word 'manufacture' arising under the finance act (income-tax act) is the one reported in cit v. casino (pvt.) ltd. : [1973]91itr289(ker) . we do not think that we should deal with all the ..... of the income-tax act ?'2. the respondent/assessee is a public limited company. it is engaged in the business of coffee curing, shipping and allied businesses. we are concerned with the assessment year 1978-79, for which the accounting period ended on december 31, 1977. for the assessment year 1978-79, the assessee claimed deduction of rs. .....

Commissioner of Income-tax Vs. S.R.A. Reddiar and Sons

Court : Kerala

Reported in : [1994]205ITR412(Ker)

..... it stood then, unhampered by the amendments effected in the statute by the direct tax laws (amendment) act, 1987, the finance act, 1988, and the finance act, 1989. the amendments so introduced later in section 43b of the act have made great inroads. in particular, the finance act, 1989, has inserted explanation 2 with effect from april 1, 1984, and the said explanation is applicable to the three cases ..... decision in the appeals was rendered. in all the circumstances of the case, we are of the view that section 43b of the act, after the amendment by the direct tax laws (amendment) act, 1987, the finance act, 1988, and the finance act, 1989, and explanation 2 to the section which took effect from april 1, 1984, should be considered to give effect to the proper provisions of .....

Commissioner of Income-tax Vs. Forbes, Ewart and Figgis (P.) Ltd. and ...

Court : Kerala

Reported in : [1982]138ITR1(Ker)

..... word 'salary ' shall have the meaning assigned to it in clause (h) of rule 2 of part a of the fourth schedule. ' 10. after the finance act of 1971 brought about the change, the new provision in section 40a(5) reads thus :' 40a(5). (a) where the assessee- (i) incurs any expenditure which results directly or indirectly in the payment of any salary ..... , and rs. 15,597 in the case of the car used by another director, mr. patridge. we are stating the facts with reference to i.t.r. no. 76 of 1978, for the year 1971-72. it may not be necessary to state the facts in the other cases, for, this is illustrative of the other cases.7. while completing the ..... poti, actg. c.j.1. excepting in the last of the cases, the assessee in all the cases is the same. the reference in i.t.r. no. 76 of 1978 concerns the year 1971-72 and that in i.t.r. no. 103 of 1980 also concerns the same year and the same assessee. two different questions have been referred .....

T. O. Hydrose Vs. Controller of Estate Duty, Ernakulam.

Court : Kerala

Reported in : [1971]81ITR745(Ker)

..... , therefore, the observation of lord morton need not be followed, at any rate, in india. the counsel may be right when he says that the effect of section 6(5) of the finance act was not considered in the sneddon case, still, as we have already indicated, the proposition laid down in that case, as we have interpreted it, may be accepted ..... such cases, the estate left by the deceased would only be the business which was gifted by the donor and would not include the income thereof.in section 34(4) (section 6(5) of the british finance act of 1894), the word used is 'accrued'. 'accrue' means 'to fall (to any one) as a natural growth or increment; to come as an ..... apply to all cases of gift irrespective of the nature of the property, whether cash or otherwise.if that is the legal position, section 34(4) of our estate duty act and section 6(5) of the british finance act of 1894 may lose their purpose. therefore, some line has to be drawn where the sneddon case ceases to apply and the principle .....

Indian Aluminium Co. Ltd. Vs. Supdt. of Central Excise and ors.

Court : Kerala

Reported in : 1978(2)ELT650(Ker)

..... sheets, circles, strips and extruded rupees pershapes and sections in any form or size. metric tonne.(b) foils, that is a product of thickness six hundred(excluding and backing) not exceeding 0.16 rupees permillimetres metric tonne(c) pipes and tubes ten per centad volorem.-----------------------------------------------------------------------by the finance act of 1969, the above item was amended, and ..... roads and castings not otherwise specified.' the petitioners' case, in short, is that this amendment embodied in clause (aa) having been effected only by the finance act of 1969, it was not liable to pay the duty on properzi rods at all till the commencement of the amendment and that the duty wrongly paid ..... covered by any of the items, in the central excise tariff and accordingly they are not, on import, liable to additional duty under section 2 (a) of the indian tariff act.3. it was on the basis of the above facts and materials that the petitioner prayed for refund of the excise duty paid, .....

Commissioner of Income-tax Vs. P. Janardhanan Pillai

Court : Kerala

Reported in : [1991]189ITR165(Ker)

..... an identical point by a common judgment dated september 17, 1990, this court held that section 43b of the income-tax act, after amendment by the direct tax laws (amendment) act, 1987, the finance act, 1988, and the finance act of 1989 and explanation 2 to the section which took effect from april 1, 1984, should be considered in order to give effect ..... the sales tax collection in the last month of the year payable to the government before the 20th of the next month, is a permissible addition under section 43b of the act. the tribunal answered the question in favour of the assessee and allowed the appeal filed by the assessee, following its earlier decision rendered in i. ..... the last month of the previous year under consideration which was not claimed as a deduction while computing the income under the income-tax act by invoking the provisions of section 43b of the act could not be brought to tax in the assessment years under consideration ?'2. the respondent is an assessee to income-tax. we .....

Mammen Vs. Commissioner of Gift Tax

Court : Kerala

Reported in : [2004]269ITR167(Ker); 2004(2)KLT914

..... .4.1992 in relation to the assessment year 1992-93 and subsequent years. this is because schedule ii application was provided only by the amended section 4(1)(a) of the act by finance (no. 2) act, 1991 with effect from 1.4.1992.19. here it must be noted that the assessee's contention before the tribunal was that even after ..... in turn provides that the value shall be determined in accordance with the provisions of schedule iii to the wealth tax act. rule11 was inserted in schedule iii to the wealth tax act by the finance act, 1993 with effect from 1.4.1993 which provides that the value of unquoted equity shares in companies other than investment companies shall be ..... assessment years prior to the coming into force of that rule. senior counsel has also relied on the decision of the supreme court in c.w.t. v. laxmipath singhania : [1978]111itr272(all) , c.w.t. v. smt. pushpawati devi singhania : [1991]188itr364(all) , c.w.t. v. o.p. tandon : [1992]195itr688(delhi) and manjushree biswas v. c .....