Court : Supreme Court of India
..... if any person referred to in sub-section (3) submits in the prescribed manner and form and to the prescribed authority within sixty days from the date of commencement the citizenship (amendment) act, 1985, for year or from the date on which he has been detected to be a foreigner, whichever is later, a declaration that he does not wish to be governed by the ..... 8,- (a) if any person referred to in sub-section (2) submits in the prescribed manner and form and to the prescribed authority within sixty days from the date of commencement of the citizenship (amendment) act, 1985, for year a declaration that he does not wish to be a citizen of india, such person shall not be deemed to have become a citizen of india under that sub- section; (b) ..... the expiry of a period of ten years from that date, the same rights and obligations as a citizen of india (including the right to obtain a passport under the passports act, 1967 (15 of 1967) and the obligations connected therewith), but shall not be entitled to have his name included in any electoral roll for any assembly or parliamentary constituency at ..... to be a citizen of india at the commencement of this constitution if (a) he or either of his parents or any of his grand-parents was born in india as defined in the government of india act, 1935 (as originally enacted); and (b)(i) in the case where such person has so migrated before the nineteenth day of july, 1948 , he has been ordinarily resident in the territory of india since the date .....
Tag this Judgment!Court : Kerala
..... 15b(1) provides that where any tax is payable on the basis of any return furnished under section 14 or section 15, the assessee shall be liable to pay such tax together with interest payable under any provision of the act for the delay in furnishing the return and the return shall be accompanied by proof of payment of the tax and interest. ..... but refund under sub-section (4b) of section 34a would arise not only in a case where a demand is made under section 30 of the act, but it covers an amount of refund due as provided under clause (ii) of sub-section (1) of section 16 as well. ..... , 1231, 1232 &1251 of2012---------------------------------------------------- dated this the 17th day of december, 2014 judgment k.t.sankaran, j.the question involved in these writ appeals is whether the assessee is entitled to interest under section 34a(4b)(a) of the wealth-tax act, 1957, (hereinafter referred to as the 'act') when the assessee had submitted return of self assessment.2. ..... sri.jose joseph, sc, for income tax respondent/petitioner: mr.nazim zacheria m/s.abad fisheries, cochin-682 002. ..... in other words, sub- section (4b) covers every situation where a refund becomes necessary under the provisions of the wealth-tax act and in such cases, simple interest as provided therein would be payable. ..... (4b) (a) where refund of any amount becomes due to the assessee under this act, he shall, subject to the provisions of sub-section, be entitled to receive, in w.a. .....
Tag this Judgment!Court : Andhra Pradesh
..... the building was given on lease to the teleco.department, and narsamma was an assessee under the income tax act, 1961 (for short the act).she was showing the income from house property, in her returns, year after year. ..... this is a rare case, in which the proceedings under section 271c of the act were initiated, and on close verification of the matter, they were dropped. ..... the same was acted upon and the trust received the rents, and paid income tax thereon, by filing returns for the period subsequent to 17.09.1994. .....
Tag this Judgment!Court : Karnataka Dharwad
..... prohibition of transfer of granted lands - (1) notwithstanding anything in any law, agreement, contract or instrument, any transfer of granted land made either before or after the commencement of this act, m contravention of the terms of the grant of such land or the law providing for such grant, or sub-section (2) shall be null and void and no right, title or interest in such land shall be ..... with the coming into force of the mysore land grant rules 1968, (hereinafter referred to as the 'mlg rules', for brevity) framed under section 197 of the karnataka land revenue act, 1964 (hereinafter referred to as the 'klr act', for brevity), all rules corresponding to the same, in force in the above areas, stood repealed. ..... 1979, the date of coming into force of the ptcl act, all transactions were subject to rule 29a, and it could not be understood ..... (2) no person shall, after the commencement of this act, transfer or acquire by transfer any granted land without ..... the objects and reasons of the act are stated to be as under : "the non-alienation clause contained in the existing land grant rules, and the provisions for cancellation of grants where the land is alienated in contravention ..... be sustained as it is well settled that there is no prescription of any period of limitation in so far as the application of the provisions of the scheduled castes and scheduled tribes (prohibition of transfer of certain lands) act, 1978 (hereinafter referred to as the 'ptcl act', for brevity) is concerned. .....
Tag this Judgment!Court : Kerala
..... the contention of the petitioners is that none of the activities being pursued by the petitioners' society will come within the purview of section 65(12)(v) of the finance act, so as to attract payment of service tax. ..... the petitioners' establishment is a co-operative society registered under the relevant provisions of the kerala co- operative societies act. .....
Tag this Judgment!Court : Kerala
..... the contention of the petitioner is that none of the activities being pursued by the petitioner society will come within the purview of section 65(12)(v) of the finance act, so as to attract payment of any service tax. ..... the case of the petitioner is that the petitioner's establishment is a co-operative society registered under the relevant provisions of the kerala co-operative societies act. .....
Tag this Judgment!Court : Mumbai Goa
..... learned senior counsel for the defendants submitted that they had filed the counter claim, in terms of section 10 of the limitation act under which there is exclusion of the limitation period and therefore there was no need to specifically mention the date of cause ..... the apex court held that in view of the explanation to section 10 of the limitation act, the respondent's father, who was managing the property, has to be deemed to be a trustee in whom the properties vested specifically and in as much as respondent was a company and was not a ..... and documents as may be necessary, in the name of and on behalf of the company and generally to do all acts, deeds or things as may be necessary or proper for the purpose mentioned above. ..... pleaded in the counter claims that the cause of action for the suit is covered by the provisions of section 10 of the limitation act and the reliefs, therefore, are not barred by limitation. ..... the defendants have pleaded that the cause of action for the counter claim is covered by section 10 of the limitation act and, therefore, the reliefs are not barred by time. 17. ..... counsel, in terms of article 58 of the limitation act, the period of limitation for seeking declaration is three ..... notwithstanding anything contained in the foregoing provisions of this act, no suit against a person in whom property has become vested in trust for any specific purpose, or against his legal representatives or assigns (not being assigns for valuable consideration), for the purpose of .....
Tag this Judgment!Court : Andhra Pradesh
..... since the effect of the decision 254 itr245(kerala) is nullified by amendment in introducing section 158bb(1)(c)(b) to the act this observation should have led to a conclusion that the refusal on the part of the assessing officer to take into account the facts and figures mentioned with reference to the block period cannot be sustained in law ..... by that time, the appellant was aged 78 years.a notice under section 158bc of the income tax act (for short the act) was issued to him and in response to the same, the appellant filed a nil return. ..... clauses (a) to (f) of sub-section (1) of section 158bb of the act stipulate the components that are added or deducted, as the case may be, for the process of computation of undisclosed income. ..... section 158bb of the act prescribes the procedure to be followed in the context of computation of undisclosed income of the block period. ..... hence, this further appeal under section 260a of the act. ..... the tribunal took the view that the appellant is entitled for the benefit of section 158bb(c)(b) of the act. .....
Tag this Judgment!Court : Andhra Pradesh
..... explanation offered by the respondent, the jurisdictional commissioner passed an order dated 19.03.1999 revising the taxable income on the basis that the market value of the property to be taken into account under clause (ii) of section 48 of the act shall be rs.40/- per square yard and not rs.600/- per square yard, as allowed by the assessing officer. ..... in the returns filed by him under the income tax act, 1961 (for short the act) for the assessment year 1995-96, he has shown the income in the form of sale proceeds as rs.6,45,142/-. ..... section 48 of the act provides for the procedure to be followed in computation of the income, chargeable as capital gains. ..... , comes under clause (i) of section 48 of the act. ..... the jurisdictional commissioner selected the case of the respondent for suo-motu review under section 263 of the act. .....
Tag this Judgment!Court : Mumbai
..... this court to interfere in its writ jurisdiction in a notice to show cause, unless the petitioner demonstrates that it is without jurisdiction or that the show cause notice has been issued with ulterior motives or result of a mala fide act on the part of certain specified authorities or officials, this court cannot go into the subject matter of the show cause notice nor determine whether the allegations levelled against the petitioner and the demand raised ..... at the adjudication of the show cause notice, it would also be open to them to contend that despite their appearance before the adjudicating authority, the show cause notice and to several persons, combining several issues, several acts of omission and commission alleged to have been committed by the persons and entities having no business connection or business relation makes the show cause notice itself vulnerable. ..... the same refers to several acts of omission and commission at different places namely within the commissionerate of nhava sheva port, mumbai, at kandla port in the state of gujarat, at tuglakabad, new delhi and at kolkata. ..... all concerned to act on authenticate copy of this order. .....
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