Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: chennai Page 17 of about 523 results (0.116 seconds)

C.W. Spencer Vs. the Income-tax Officer

Court : Chennai

Reported in : (1956)2MLJ518

..... that year. the case, it should be remembered, was decided well before the english parliament brought the undisbursed profits of controlled companies within the net of taxation by the finance act of 1922. learned counsel for the petitioners referred to this decision in support of his contention, that undisbursed profits held by the company could not be treated as income ..... income-tax, bombay city : [1954]26itr758(sc) . after referring to croft v. dunphy (1933) a.c. 156, and the observations of gwyer, c.j., in in re the central provinces and berar act (xiv of 1938) (1939) 1 m.l.j. 1 : 1939 f.c.r. 18 , das, j., (as he then was) observed:it should be remembered that the ..... it is the immediate and apparent incidence, or whether it is the ultimate or real economic incidence, does not in our opinion limit the taxing power given to the central legislature by entry 54 of list i. all that entry 54 requires is that the tax must be a tax on income other than agricultural income. the impugned provision, .....

C. W. Spencer and Others Vs. Income-tax Officer, Madras.

Court : Chennai

Reported in : [1957]31ITR107(Mad)

..... advocate-general invited our attention to the observations of jagannadhadas, j., in chatturam harilram ltd. v. commissioner of income-tax. commenting on the statutory provision that the indian finance act of 1939 shall be deemed to have come into force in the area to which this regulation extends extends on the 30th day march, 1939, the learned judge observed ..... in navinchandra mafatlal v. commissioner of income-tax, bombay city. after referring to croft v. dunphy, and the observations of gwyer c.j. in in re the central provinces and berar act, xiv of 1938, das j. (as he then was) observed :'it should be remembered that the problem before us is to construe a word appearing in ..... is the immediate and apparent incidence, or whether it is the ultimate or real economic incidence, does not in our opinion limit the taxing power given to the central legislature by entry 54 of list 1. all that entry 54 requires is that the tax must be a tax on income other than agricultural income. the impugned .....

M/s. Hotel Southson Pvt. Ltd., Vs. Customs, Excise Service Tax Appella ...

Court : Chennai

..... senior counsel submitted that aggrieved by the proceeding passed by the fourth respondent dated 3.10.2013, an appeal was preferred before the commissioner of central excise (appeals), salem under section 85 of the finance act, 1994. but the second respondent, without considering any of the legal issues, has wrongly disposed of the appeal on 17.1.2014, ..... the provisions of section 106(2) of the finance act, 2013 that if an inquiry, investigation or audit pending as on 1.3.2013 was being carried out for the period from 2008-11, the benefit of vces would be eligible in respect of tax dues for the year 2012, namely, period not covered by the inquiry, ..... tax voluntary compliance encouragement scheme, 2013 (vces) for all those persons who have failed to pay service tax dues for the period 1 october 2007 to 31 december 2012. in view of the said scheme, the petitioner submitted an application dated 21.6.2013 before the assistant commissioner, salem, the fourth respondent herein requesting to allow .....

G. Sundarrajan Vs. the Union of India Rep. by the Secretary to Governm ...

Court : Chennai

..... it is in accordance with the said power and based on the definition of government company given under section 2(bb) of the atomic energy act, 1962, the central government in 1980s decided to carry out the generation of electricity through nuclear power stations, which was till then under the control of nuclear power ..... .006cold storage and fish marketing facility10.007out board engine repair shop0.508fishing nets mending storage halls1.50total200.0019.4. it is stated that on 9.6.2012, the shift charge engineer declared a plant emergency and subsequently, the site director reached the plant, declared start of site emergency exercise; alert messages were ..... exercises are being carried out on the spot to test and check the existence of the required infrastructure, manpower, finances and other requirement by different agencies; and that the recently enacted disaster management act, 2005 by the parliament is to mitigate the effects of disaster and for undertaking a holistic, coordinated and prompt .....

M/S. Abraham Memorial Educational Trust and Others Vs. C. Suresh Babu

Court : Chennai

..... "director", in relation to a firm, means a partner in the firm." this is in pari materia to section 141 of the negotiable instruments act. 44. similarly, in almost all the central statutes which also make the director of the companies liable for punishment for the offences committed by the companies, the term 'company' has been ..... mr.p.n.prakash, learned amicus curiae has brought to my notice all india council for technical education - approval process handbook (2011-2012). as per the all india council for technical education act, the all india council for technical education has been empowered to grant approval for setting up new institutions and improvement of existing ones. ..... view of the explanation appended thereto." 34. i had an occasion to deal with a similar question relating to huf in arpit jhanwar vs. kamalesh jain reported in 2012 (4) ctc 177. the question precisely before this court was as follows: "1. a "hindu undivided family - (huf)" is an "association of individuals"; so .....

State by Cbi/Acb Vs. A.N. Dhyaneswaran,

Court : Chennai

Reported in : 2004CriLJ2802

..... learned counsel appearing for a2 and a3 would contend that both of them have availed the advantage of a scheme brought out by the revenue department of the central government i.e., finance act ( no.2) of 1998. the said scheme is called kar vivad samadhan scheme, 1988 (hereinafter referred to as 'the scheme'). according the learned counsel ..... 3.to 3.5): and persons who are absolutely prohibited from making any declaration under the scheme [clauses (iii),(iv) and (v) of section 95 of the finance act].(see para 3.6)' para 3.6 deals with bar against certain persons who cannot make declaration. the persons who are absolutely prohibited from making any declaration under the ..... mentioned in para 3.2 of the scheme. under para 3.2 under the caption who cannot make declaration, the following are mentioned: '3.2 section 95 of the finance act provides for: tax arrear, whether under direct tax enactment or indirect tax enactment, in respect of which a person cannot make declaration [clauses (i) and (ii) .....

Ve. Vs. Sivagami Achi V. Vr. Ve. Vr. Ramanathan Chettiar and Others.

Court : Chennai

Reported in : [1967]64ITR36(Mad)

..... the interpretation clause, namely, section 6.sadasivam j. in income-tax officer, central circle, madras v. ramaratnam, however, found in section 138, as modified by the finance act, 1964, an intention to the contrary. the learned judge observed :'though section 137 of the income-tax act, 1961, is repealed by the finance act of 1964, there is modified restriction by virtue of section 138, clause (2 ..... , and the omission or modification of one or the other of those sections by the finance act, 1964. but confronted with two conflicting decisions each by a learned single judge of this court in income-tax officer, central circle, madras v. ramaratnam and ramakrishna mudaliar v. rajabu fathima bukari, as to the effect of repealing section 137, he thought it necessary to refer .....

Pondicherry Contract Carriage Owners' Association rep. by its Presiden ...

Court : Chennai

..... the validity of the permit; and (iii) wp no.33581 of 2014 - a writ of declaration declaring the amendment made in tamil nadu motor vehicles taxation (amendment) act 2012 in the column (c) of ninth schedule with reference to levy of tax per entry for omni buses in so far as the petitioner members' vehicles concerned as ..... in the contract. 22. since the provisions of sub-sections (8) and (9) of section 88 are made subject to any rules framed by the central government, the central government has issued the central motor vehicles rules, 1989, that contain certain provisions in rules 82 to 85-a under the heading "tourist permits" in chapter iv. under rule 82 ..... as a compensatory measure for the use of the roads and not as a penalty. it was also contended that the penal provisions contained in the central enactment, namely the motor vehicles act, 1988, for dealing with the misusers of permit conditions, occupied the field and hence, the state government was denuded of the power to make .....

B. Janakiram and Others Vs. The State of Tamilnadu, rep. by its Secret ...

Court : Chennai

..... put in not less than-ten years of satisfactory service in a society governed by the provisions of the payment of gratuity act, 1972 (central act 39 of 1972) retires from service or if he dies while in service, it shall be competent for the board to sanction ..... with or take part in any election to any legislature, parliament or local authority or any institution constituted under any state or central act except with the previous permission of the board. (7) (a) no employee shall accept any employment or work also where, ..... very same reasons, we find that the order of the writ court in w.p.no.23476 of 2008, dated 17.04.2012, does not call for any interference. however, this court deems it fit to rectify the inadvertent mistake occurred at paragraph no ..... sold or granted on lease or otherwise to any employee of the society or of its financing bank or federal society or of any society for which it is the financing bank or federal society. (k) no employee of a society shall ordinarily be permitted to .....

C.V. Raman Vs. the Management of Bank of India, Regional Office, South ...

Court : Chennai

Reported in : (1985)2MLJ439

..... nationalised bank would be an establishment under the government of india'. we will now draw a tabular statement of the provisions of the two acts.central act 31 of 1956 (l.j.c. act)central act v of 1970section 3 establishmentsection 3section 5 capitalsection 3(3)section 5(2) body corporatesection 3(4) body corporatesection 7 vesting sectionsection 4section ..... banks, which have been taken over under central act v of 1970, there are still other banks which would certainly fall within the definition of 'establishment' under section 2(3) of this act. no doubt in raman v. la. authority of india : (1979)iillj217sc , in paragraph 19, finance assistance is stated to be one of the ..... 8, 7. the power of the central government to make a scheme to carry out the provisions of the act, the custodian being a public servant; 8. regulations to be made after sanction of the central government.therefore, it is clear from the above distinctive provisions that the finance flows from the government of india. the .....