Judgment Search Results Home > Cases Phrase: finance act 2007 section 107 amendment of section 127k Court: kerala Page 18 of about 186 results (0.313 seconds)

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

Court : Kerala

Reported in : [1975]98ITR291(Ker)

..... that the companies were companies in which the public were substantially interested. according to the tribunal, the expression 'the public' in section 2, clause (18)(b)(i) of the income-tax act, as it stood prior to the amendment by the finance act of 1965, took within its purview a company in which the public were substantially interested and what was done by the ..... also, a company in which the public were substantially interested was separately defined in explanation i to that section.8. this definition of a company in which the public were substantially interested was again amended by the finance act of 1957. according to the section, after its 1957 amendment, if a company was not a private company and if its shares carrying not less .....

Nagendra Mani N. Vs. State of Kerala

Court : Kerala

..... the definition of 'purchase value' under section 2(e) by the kerala finance act, 2014 with retrospective effect from 01/04/2007, subsequent to the interpretation given to 'purchase value' in fathima shirin's case. needless to say, so long as the amendment brought about to ..... no pleadings, challenging the legality or constitutionality of the amendment brought w.a.nos.568 of 2015 and connected cases -:6. :- about to section 2(e) as per the kerala finance act, 2014 with retrospective effect from 01/04/2007. going by the averments in the writ petitions, it is seen that all the writ petitioners lost sight of the amendment brought about to .....

K.A. Jose Vs. R.T.O. and anr.

Court : Kerala

Reported in : 2008(1)KLJ128

..... use, consumption, or sales therein or who owns the goods at the time of entry into the local area. charging section 3 which stood prior to the amendment by finance act 2003 read as follows:(1) subject to the provisions of this act, there shall be levied and collected a tax on the entry of any goods into any local area for use, consumption ..... in the state under the motor vehicles act, 1988 (central act 59 of 1988).subsequently the act was amended, vide finance act, 1996 (act 23 of 1996) for the purpose of bringing in various goods within the umbrella of the act. the expression 'goods' has been inserted by act 23 of 1996 to mean goods as mentioned in the schedule, vide section 2(1)(ee). 'local area' has been .....

M/S.Sree Gokulam Chit and Finance Co.(P) Vs. Rajendran Pillai T.G. and ...

Court : Kerala

..... with the accused carried out through the kottarakkara branch and the company, the complainant should be the company unless a resolution as contemplated under sec. 289 of the companies act is adopted authorising pw1 to file the complaint. so in the present case, as evident from the cause title of the complaint, the ..... of pw1. as disclosed by the crl.m.appln.no.1037o 4. cause title of the complaint, the complainant is shown as m/s sree gokulam chit & finance co. pvt.ltd, (alphonsa commercial complex, market jun.,kottarkkara, represented by sri s pradeep, legal clerk, moolathara thoppil, kantramkani, mundro island p.o., kollam) ..... 382/2009 of high court of kerala dated 05 06-2009 against the order/judgment in cc.19/2007 of the judicial first class magistrate court-iii, kottarakakara dated 01 01-2009 petitioner/complainant(s): -------------------------------------------- m/s sree gokulam chit & finance co.pvt. ltd., alphonsa commercial complex, market jn., rep. by s. pradeep, legal clerk, .....

M/S.Ernad Engineering Enterprises Vs. State of Kerala

Court : Kerala

..... tax at compounded rate in the case of the government contractors. the position continued till amendment was brought about w.e.f. 01.04.09, as per the finance act 2009; whereby section 8 (a) (ii) was amended reducing the tax liability to 3 %, in the case of 'private contractors', as mentioned in the budget speech. this step ..... preparation, irrespective of the percentage of alcohol and that there was no reasonable classification at all.30. similarly, in aashirwad films vs. union of india and ors. ([2007] 7 vst714, the apex court observed that higher rate of entertainment tax was imposed upon the films of other states, showing discrimination solely on the basis of language, ..... at the rate of 3 per cent." in the course of simplification of procedures sought to be brought about, paragraph 144 (iii) of the budget speech of the year 2007- w.p.(c) no. 32537 of 2010 and connected cases :22. :08. provides as follows: "contractors undertaking only government works who have opted for compounding need .....

Shema Oommen Vs. Agricultural Income Tax Officer

Court : Kerala

Reported in : (2004)191CTR(Ker)296; [2004]270ITR540(Ker); 2004(1)KLT267

..... 3224 of 1996 is the appellant. she has sought for a declaration that sub-clauses (i) and (ii) of sub-section (9b) of section 13 of the kerala agricultural income tax act, 1991 (for short 'the act') inserted by the kerala finance act, 1994 is illegal, arbitrary and unconstitutional. she has further sought to quash ext. p4 proceedings of the first respondent and ..... the period of such permission.7. as already noted, we are concerned with the validity of the provisions of sub-section (9b) of section 13 inserted by the finance act, 1994 with effect from 1.4.1994. the question as to whether the tenants-in-common are entitled to the benefit of compounded payment of ..... assessed in the previous year and the provisions of section 3 or to any company or co-operative society. sub-section (9a) inserted by the kerala finance act, 1993 with effect from 1.4.1993 provides for composition of tax by a firm. sub-section (9b) inserted by section 6 of the kerala finance act, 1994 with effect from 1.4.1994 reads .....

Ms. Shema Oommen Vs. Agricultural Income Tax Officer

Court : Kerala

Reported in : [2004]138TAXMAN64(Ker)

..... of 1996 is the appellant. she has sought for a declaration that clauses (i) and (ii) of sub-section (9b) of section 13 of the kerala agricultural income tax act, 1991 (hereinafter referred to as 'the act') inserted by the kerala finance act, 1994 is illegal, arbitrary and unconstitutional. she has further sought to quash ext. p4 proceedings of the first ..... the period of such permission.7. as already noted, we are concerned with the validity of the provisions of sub-section (9b) of section 13 inserted by the finance act, 1994 with effect from 1-4-1994. the question as to whether the tenants-in -common are entitled to the benefit of compounded payment ..... assessed in the previous year under the provisions of section 3 or to any company or co-operative society. sub-section (9a) inserted by the kerala finance act, 1993 with effect from 1-4-1993 provides for composition of tax by a firm. sub-section (9b) inserted by section 6 of the kerala finance act, 1994 with effect from 1-4-1994 reads .....

State of Kerala Vs. Ennari Electronic Capacitors Components Ltd.

Court : Kerala

Reported in : [2006]143STC273(Ker)

..... however, the assessee has not collected or paid any tax on such turnover for the assessment year 1995-96. according to the assessee, the provisions of section 5(3)(ii) of the act introduced by the kerala finance act, 1993 published on july 29, 1993 do not apply to the facts of its case. on the other hand, the case of the respondent-department ..... submits that though the first proviso to section 5(3) initially provided that the provisions of the k.g.s.t. act shall not apply where the sale of such finished product is not liable to tax either under the said act or under the c.s.t. act, the said provision was amended by the kerala finance act, 1994 as per which the expressions ..... 'not liable to tax under this act or under the c.s.t. act' was changed to 'where no tax is payable by the said industrial unit .....

Prof. Dr. V.H. Abdul Salam Vs. University of Calicut

Court : Kerala

..... any approval from the part of the university and hence they cannot be included in the 'constituency of principal'. the definition of the said term 'teacher' under section 2(27) of the act as mentioned herein before, takes in, a 'principal' as well and hence the relief sought for cannot be acceded to. the case of the petitioner is that ..... coming to the case in hand, there is no dispute that, the petitioner stands on a different footing than 'teacher' defined under section 2(27) of the act, he being the 'principal', separately dealt with under section 2(15). the claim of such a person has already been considered by the division bench of this court, declaring the right and ..... the right of a 'teacher' whose case has been separately dealt with as defined under section 2 (27) of the act. further, in respect of the claim of the first petitioner in w.p.(c) no.36201/2004 who was a 'principal' of a self financing college, it was observed in paragraph 3 that no contentions had been urged; followed by .....

Ragam Plastics and ors. Vs. Sales Tax Officer and ors.

Court : Kerala

Reported in : [1988]69STC341(Ker)

..... for the form 18 is therefore rejected.3. sub-section (7) of section 5 was omitted and re-enacted as sub-section (3) by section 2 of the kerala finance act 18 of 1987. sub-section (3) of section 5 (as substituted by the finance act) with its first proviso is extracted below :notwithstanding anything contained in sub-section (1) or sub-section (2), the tax payable by a dealer in respect ..... notification of government sro no. 968/80 are excluded from the benefits of a lower rate of tax as provided for in sub-section (3) of section 5 of the kerala general sales tax act as substituted by the kerala finance act 18 of 1987.2. there is no dispute that the three petitioners are small-scale industrial units established after the notification aforesaid and .....