Court : Andhra Pradesh
Reported in : AIR1959AP263
..... from this point of view the registration or cancellation of the firm can be said to be a step in the levy, assessment and collection of the tax within the meaning of section 13(1) of the indian finance act and appears to be saved.though this is so by virtue of sub-section (2) of section 46 no order of assessment under section 31 or re-assessment under sub-section (1) of section 46 can be made after the expiry of three years from the end of the year in which the gains were first assessable but this provision does not apply ..... after giving notice to the respondents and on considering the petition and the affidavit and on hearing the arguments we had by our order dated 9-3-1956 allowed the petitioner to amend his petition and the prayer for the issue of writs of certiorari quashing the notice dated 11-5-1955 and the order dated 21-9-1955 of the income-tax officer. ..... in view of the subsequent supervening facts the assessee filed an application for the amendment of his petition on 2-12-1955. ..... the amended writ petition was accordingly filed on 13-3-1956.7. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1987(32)ELT350(AP)
..... up for hearing before the bench, the parliament amended section 4 by finance act, 1982 (act no. ..... the assessee fairly conceded that because of the above explanation inserted by the finance act of 1982 with retrospective effect from 1-10-1975 the assessee's contention is ..... the bench also rejected the argument that the explanation cannot override the principle set out in sub-clause (ii), by saying that, after the amendment, the explanation and sub-clause (ii) will have to be read together and if so read, there can be little doubt that what can be deducted from the 'cum-duty' price is ..... of excise already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty of excise computed with reference to the rate specified in such act in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other case, the duty of excise computed with reference to the rate specified in such ..... for in these writ petitions, in view of the aforesaid amendment act which has been given retrospective effect from 1-10- 1975. ..... above passage means is that the counsel did not dispute the applicability of the amendment act to that case, and no more. ..... after the amendment the authorities have to deduct only the effective duty, which means the duty prescribed by the first schedule to the act, read along with ..... clause (a) of sub-section (1) of section 4 of the act provides that excise duty is to be calculated on the basis of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1977]106ITR73(AP)
..... like winnings from lotteries, were treated as income in the income-tax act, 1922, but were specifically exempt from levy of income-tax under section 4(3)(vii) of the 1922 act and section 10(3) of the 1961 act, they againbecame taxable when the exemption was withdrawn by the finance act, 1972. 17. ..... by the finance act, 1972, clause (ix) was added to section 2(24) of the income-tax act, 1961, which ..... the sources of income under that act have been expanded from time to time, as for instance, by the inclusion of 'capital gains' in section 6 of the income-tax act, 1961, by the amending act no. ..... income-tax and excess profits tax (amendment) act, xxii of 1947, amended the indian income-tax act by enlarging the definition of the word' income' in section 2(6c) so as to include capital gains and adding a new head of income in section 6 and inserting the new section 12b relating to capital gains. ..... we hold that parliament is competent to enact clause (ix) in sub-section (24) of section 2 of the income-tax act, 1961, under entry 82 of the union list (list i) of the seventh schedule to the ..... lotteries : [1974]95itr171(all) , the allahabad high court held that clause (ix) added to section 2(24) of the income-tax act is intra vires the powers of parliament. ..... now, according to section 2(24)(ix) of the income-tax act, income includes any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1996]222ITR737(AP)
..... of 'owner of house property' as contained in section 27 of the act was amended by inserting clause (iiia) by the finance act of 1987 so as to make the position clear and explicit. ..... discussed the question as to who is the owner referred to in section 9 of the indian income-tax act, 1922, corresponding to section 22 of the present act as under (at page 575) : ' the question is who is the 'owner' referred to in this section is it the person in whom the property vests or is it he who is entitled to some beneficial interest in the property it must be remembered that section 9 brings to tax the income from property and not the interest ..... when the matter was pending decision of the appellate commissioner, the administrative commissioner issued notice under section 263 of the act calling upon the assessee to show cause why the income from house property should not be assessed in his hands for the period between the date of ..... the amended provision reads as under ;'(iiia) a person who is allowed to take or retain possession of any building or part thereof in part performance of a contract of the nature referred to in section 53a of the transfer of property act, 1882 (4 of 1882), shall be deemed to be ..... 90 held the view that the ownership does not change until registered sale deed is executed by the vendor and, therefore, the expression 'owner' in section 9 of the indian income-tax act, 1922, or section 22 of the income-tax act, 1961, does not include beneficial or equitable owner. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2001]251ITR230(AP)
..... order shall be made in respect of any immovable property after the expiration of a period of two months from the end of the month in which the statement referred to in section 269uc in respect of such property is received by the appropriate authority : provided further that where the statement referred to in section 269uc in respect of any immovable property is received by the appropriate authority on or after the 1st day of june, 1993, the provisions of the first proviso shall have effect ..... a perusal of the above-referred provision shows that allowing of possession to be taken or retained in part performance of a contract of the nature referred to in section 53a of the transfer of property act, alone could be considered as transfer and not a permissive possession or any other kind of possession delivered by the seller to the purchaser. ..... further, even though objections have been filed on january 6, 2000, if the first respondent is of the opinion that the petitioners have violated the requirements of the provisions of the act, and not entitled to have the no-objection certificate or even to pass an order of pre-emptive purchase, it ought to have passed an order before the expiry of the statutory period prescribed, i.e. ..... chapter xx-c was inserted in the act by the finance act, 1986, with effect from october 1, 1986. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2002)174CTR(AP)105; [2002]253ITR316(AP)
..... the commissioner of income-tax opined that though the words used are 'such goods' in both the limbs of clause (b) of sub-section (1), therepetition of the same words is indicative of the fact that the goods exported in both the years must be the same for entitling the assessee-company to claim extra deduction on account of the incremental ..... (see : [1984]146itr9(guj) ), dated december 8, 1983, issued in explaining the different provisions of the finance act, 1983. ..... -tax officer was of the view that since no coffee was exported by the assessee-company in the immediately preceding previous year, the assessee-company was not entitled to any relief under section 80hhc(1)(b) on the export of coffee during the relevant previous year corresponding to the assessment year 1984-85. ..... question that falls for our consideration is whether the words 'such goods or merchandise' occurring in clause (b) of sub-section (1) of section 80hhc qualify the words 'any goods or merchandise' occurring in sub-section (1) of section 80hhc of the act or whether these words are referable to some other provisions in sub-section (1). ..... of income-tax revised the said order under section 263 of the income-tax act after forming an opinion that the assessment order for the assessment year 1983-84 was erroneous and it was prejudicial to the interests of the revenue on the ground that the assessee-company was not entitled to additional deduction under section 80hhc(1)(b) of the income-tax act, 1961 (for short 'the act'). .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2000]242ITR48(AP)
..... under these circumstances the commissioner (appeals) held that section 9(1)(vi) of the act inserted by the finance act with effect from june 1, 1976, is not applicable and, therefore, the royalty payable to trade mcnair ..... of the income by way of royalty is a foreign company the agreement shall not be deemed to have been made before that date unless, before the expiry of the time allowed under sub-section (1) or sub-section (2) of section 139 (whether fixed originally or on extension) for furnishing the return of income for the assessment year commencing on the 1st day of april, 1977, or the assessment year in respect of which ..... december 16, 1975, since it was approved on august 24, 1976, by the central government, does it make any difference for the purpose of section 9(1)(vi) of the act in other words, does the approval of the agreement by the central government on august 24, 1976, make it a post-april 1, 1976, agreement thereby attracting section 9(1)(vi) of the act at this stage, it is necessary to refer to section 9(1)(vi) of the act and the relevant proviso and explanation thereto which reads as under :'9. ..... ; 1/3rd at the time of transfer of technical documentation and 1/3rd at the time of commencement of commercial production.skocom was treated as an agent of trade mcnair under section 163 of the act by an order passed by the income-tax officer on june 29, 1981, for the assessment year 1979-80. ..... the said amendment suggested by the central government was accepted and the same .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]25STC34(AP)
..... the state government being anxious that there would be no double taxation in respect of these three items of goods and in exercise of the powers conferred on them under section 5 exempted from payment of sales tax particular class of commodities in respect of which additional excise duties were leviable by the central government with effect from 14th december, 1957, subject to ..... levy of duties by the state by virtue of section 10 of the andhra pradesh general sales tax (amendment) act, 1958 (act no. ..... ), the mysore high court observed that both the terms 'sugar' and 'sugar candy' were the subject-matter of legislation in the central act and held that 'sugar' on which excise duty had become leviable by the central government with effect from 14th december, 1957, has been exempted from the levy of ..... historic connection of the second finance commission's report with the legislative changes in the central act and andhra pradesh act 3 of 1958, it is difficult to dissociate the terms 'sugar, tobacco and all varieties of textiles' used in the central act from those expressions used in the andhra pradesh act. ..... finance act ..... one of the suggestions made by the finance commission was that the parliament may impose additional excise duties on the goods mentioned in its report and distribute the proceeds on some fixed basis between the several states which ..... the second finance commission recommended that it would be in the interests of the public if sales tax on certain goods including 'sugar' is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1981]47STC104(AP)
..... it was, therefore, held that the service of meals to visitors in the restaurant of the appellant is not taxable under the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi, and this is so whether a charge is imposed for the meal as a whole or according to the dishes separately ordered. ..... the expression 'sale' has been defined by section 2(g) of the bengal finance (sales tax) act to mean 'any transfer of property in goods for cash or deferred payment or other valuable consideration including a transfer of property in goods involved in the execution of a contract .....'. ..... the definition of 'sale' under section 2(1)(n) of the andhra pradesh general sales tax act also is almost identical and reads thus : 'section 2. ..... general sales tax act where restaurants supply food-stuffs, drinks, etc. ..... sales tax act. ..... other of sale of food-stuffs and to split up also the bill charged by the hotelier as consisting of charges for lodging and charges for food-stuffs served to him with a view to bring the latter under the act. 3. ..... it was contended that such a transaction did not amount to a sale within the meaning of the punjab general sales tax act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(3)ALD497; 1998(3)ALT692
..... under section 3 of the amendment act, section 7 of the principal act is sought to be amended by introducing two more provisos in the section after the first ..... , assistant secretary to govemment finance and planning, also filed act 3 of 1998 presented to the legislative assembly on 27-11-1997 passed on the same date, which came into force on 3-1-199.8 whereunder the provisions of act 2 of 1994 were amended. ..... the officer appeared in the court categorically admitted that the amendment was moved by the finance department itself on its own and he tried to justify his action that even before this court passed the order, the bill was introduced in the ..... in those circumstances, by an order dated 12-2-1998 i directed the petitioners to implead the finance secretary as one of the respondentsto this writ petition and adjourned the matter to 16-2-1998 ..... no.212, finance & planning (fw.pc.iii) department, dated the 22nd april, 1994; provided further that the services of a person who worked on part-time basis continuously for a minimum period often years and is continuing as such on the date of the commencement of this act shall be regularised in accordance with the scheme formulated in ..... 6-3-1998 when the matter came up for hearing again, the government pleader for finance alongwith the counter filed by one k. ..... on 17-2-1998, me government pleader for finance appeared before this court and a direction was given to him to produce the entire filed relating to the fixation of time scale of pay to the .....
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