Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: kolkata Page 10 of about 2,866 results (0.082 seconds)

Warren Tea Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : 1999(108)ELT628(Cal),[1999]236ITR492(Cal)

..... . interpretation of section 80hhc of the income-tax act, 1961 (hereinafter referred to as 'the said act'), vis-a-vis a circular letter bearing no. 600 (see : [1991]189itr126(bom) ), dated 23rd may, 1991, issued by the central board of direct taxes is in question in this writ application. 2. the facts shortly stated are as follows : ..... the petitioner being a company incorporated and registered under the companies act, 1956, ..... agricultural income in article 366(1) to mean agricultural income as defined for the purposes of enactments relating to indian income-tax. 9. section 2(1a) of the said act defines agricultural income. 10. section 10 provides for such income which would not he included in total income and agricultural income is one of such .....

inland Revenue Commissioners Vs. Land Securities Investment Trust Ltd.

Court : Kolkata

Reported in : [1969]73ITR105(Cal)

..... only other issue before us we understood to be that deduction of the rentcharges in computing the assessable profits was prohibited by section 14(1) of the finance (no. 2) act, 1940 : the rentcharge being (it was contended) payments made to secure capital assets.the only assets which might be said to have been acquired by the ..... to deduct income tax therefrom, it was nevertheless not entitled to deduct the payments for profits tax purposes by virtue of section 14(1) of the finance (no. 2) act, 1940, since on income tax principles they were payments of a capital and not of a revenue nature; and that the documents mentioned in paragraph 3 ..... within the direct terms of section 177, which is the relevant section for the purpose of this matter; and except where modern legislation such as section 28 of the finance act, 1960 (which produces financial murder in regard certain transactions between parties), expressly interferes, it always has been the law that a taxpayer is entitled to arrange his .....

Electric Lamp (India) Pvt. Ltd. Vs. Collector of Central Excise and or ...

Court : Kolkata

Reported in : 1978(2)ELT84(Cal)

..... 4(a) will have to make proper enquiry and must approve the price list in accordance with the statutory rules under chapter viia and in particular rule 173c(2) and 1731. the manufacturer will be entitled to file a revised or amended price list in which case the manufacturer should make the application for provisional assessment ..... the purchaser. reference has also been made by him to paragraph 45 of the counter affidavit affirmed by mani gopal sen, assistant collector of central excise, on may 2, 1973 in support of the contention that the department has failed to determine the exfactory wholesale price on the basis of manufacturing cost and manufacturing profits. in fact, ..... petitioner company has to pray for the refund of the sum in this writ jurisdiction as the civil court of law has no jurisdiction to decide these revenue matters under section 40 of the said excises act. in support of the contention that illegal recoveries can be prayed for in the writ petition, he has relied upon korapati .....

East India Pharmaceutical Works Ltd. Vs. Asstt. Collector of C. Ex.

Court : Kolkata

Reported in : 1994(71)ELT358(Cal)

..... made by the petitioner arises in this way.3. under tariff item 3003.10 of chapter 30 of the tariff act of 1985 the following entry appears :-'heading sub-heading description of goods rate ofno. no. duty1 2 3 430.03 3003.10 patent or proprietary medicaments 15%other than those medicaments which areexclusively ayurvedic, unani, siddha, ..... definitions. - in this act, unless there is anything repugnant in the subject ..... the rate as against the said above sub-heading no. 3003.30 will be nil and not 15%.7. chapter note no. 2 of chapter 30 runs as follows and the same is important for our purposes :- * * * * * *8. to complete the list of extracts the following two definitions from the drugs & cosmetics act, 1940 are also set out below :-'3. .....

Khaitan India Ltd. and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : 2005(2)CHN506

..... on the point urged by petitioners as this point of law as regards applicability of the west bengal estates acquisition act and section 6(3) thereof, no contention was made before the learned tribunal and there being no decision on the point by the learned tribunal, according to law laid down by the apex court in the case ..... the argument of the petitioner that expression 'intermediary' has been defined in clause (i) of section 2 of the west bengal estates acquisition act which includes both proprietor and lessee. it is contended that section 3 of the west bengal estates acquisition act has also an overriding effect.12. further contention of mr. kar gupta, is that both clauses ..... vital difference in respect of the status of petitioners under the said two statutes. reference was made to sub-rules (2) and (3) of rule 4 of the west bengal estates acquisition rules, 1954 recognising the petitioner no. 1 as a tenant under the state and the provisions contained in section 4(1) of the west bengal .....

The Calcutta Metropolitan Development Authority and ors. Vs. Smt. Mine ...

Court : Kolkata

..... decision rabindra nath mahapatra and ors. v. gour mondal : air 1957 cal 274. in the alternative, he submitted, even if the amending land acquisition act retrospectively validated the requisition there was no notice given which was required to be given under amended 3a so as to continue the requisition. therefore the requisition lapsed. further the amending ..... calcutta gazette, extraordinary on 2nd may 1997.21. now, with the expiry of 31st march, 1997, the act of 1948 had lapsed by efflux of time.22. however, it was provided under section 1(2) of the amending act, that 'it shall come into force on such date as the state government made by notification in the ..... the event such land was returned to the respondent within the time specified in the order the respondent would have no right to claim compensation for wrongful occupation of the said land by the appellants.2. in this judgment reference to appellants would include the state proforma respondents.3. the respondent claims to be the owner .....

Tarun Das and ors. Vs. State of West Bengal and anr.

Court : Kolkata

Reported in : 2009(1)CHN164

..... dowry demand or torture as sought to have been advanced in the petition of complaint but as it is admitted by the opposite party no. 2 that there is no valid marriage between petitioner no. 1 and opposite party no. 2, the question of dowry demand or torture does not arise at all.26. it may be pointed out in this context that by ..... suit.27. it is evident that the opposite party no. 2 was the legally married wife of one subir kumar banerjee and the marriage was subsisting on august, ..... of 1995, which shows that initially the opposite party no. 2 filed a suit for divorce against her husband in the year 1995 and subsequently the parties filed a joint petition for decree of divorce in terms of provisions under section 13b of the hindu marriage act and the learned district judge by his order dated 22.1.1997 decreed the .....

Maula Bux and Etc. Vs. State of West Bengal and Others Etc.

Court : Kolkata

Reported in : AIR1990Cal318,(1990)1CALLT174(HC),1990(1)CHN233,94CWN650

..... and validity of sub-section (8) of s.400 can very well be under challenge. he submitted that in the old bengal municipal act and in the bihar and orissa municipal act, 1922 or any other municipal act previously there was no such demolition clause. he cited cross's principle of local government law (1959) where the author says that the court ought not ..... advocate appearing for the state of west bengal, submitted that s. 400(8) of the c.m.c. act, 1980 was enacted by the state legislature and the power for such legislation is traceable to entry no. 5 read with entry no. 1 of the list ii (state list). he submitted that in spite of the provisions contained in s. 400(1) of the ..... act, s. 400(8) had to be brought into the statute book because of the notorious fact of large .....

indu Bhusan De and ors. Vs. the State of West Bengal and ors.

Court : Kolkata

Reported in : AIR1972Cal160,75CWN236

..... enactment, which is not a rarity in our modern legislation, is however not a justification for declaring an act ultra vires. in view of the fact that entry 2, in express terms stipulates that the suits and proceedings in entry no. 2 shall be other than those triable in entry 1, we are unable to accept the contention that in deleting ..... in this judgment. 10. in the case of shivarudrappa v. kapurchand, air 1965 mys 76, it was held that parliament has no exclusive competence to enact sections 19 and 29 (2) (c) of the mysore civil courts act. the provisions are within the legislative competence of state legislature. it does not appear from the judgment that the question was considered ..... 1953, were made. it has to be observed that entry no. 1 in the first schedule of the act is in respect of suits and proceedings triable by the high court as a court of admiralty or vice admiralty, or as a colonial court of admiralty. entry no. 2 in the said schedule was in respect of suits and proceedings .....

Syed Fateyab Ali Meerza Vs. Union of India and Others

Court : Kolkata

Reported in : AIR1991Cal205

..... director-general of archaeological survey of india which the state government has no power to do. hence the prayer to declare the murshidabad estate (management of properties) and miscellaneous provisions act, 1980 ultra vires and void with consequential relief.10. the respondents nos. 2 to 4 filed an affidavit-in-opposition denying the allegations of the ..... means that the whole of the murshidabad estate was turned into a trust by virtue of the act of 1963 leaving no right to anybody save as provided by the act itself. under section 5(3) the allowances payable under sub-clauses (ii) and (iii) of clause (c) of sub-section (i) shall be heritable in accordance ..... petitioner. it is stated that after the death of waris ali meerza the petitioner has no locus standi to claim the nawabship of .....