Judgment Search Results Home > Cases Phrase: hotel receipts tax act 1980 section 14 advance payment of hotel receipts tax Court: punjab and haryana Page 1 of about 10 results (0.150 seconds)

Commissioner of Income-tax, Punjab Vs. Prabhu Dayal.

Court : Punjab and Haryana

Reported in : [1968]67ITR138(P& H)

..... the head-note, are as follows :'(i) that the first consideration before holding a receipt to be profit or gains within section 10 of the income-tax act was to see if there was a business at all of which it could be ..... the above, therefore, it was held that the compensation paid was a compensation for the termination of a contract entered into, in the ordinary course of business and, therefore, was a revenue receipt.in the van den berghs case the appellant-company, which carried on business of manufacturing and dealing in margarine in the united kingdom, entered into an agreement with a competing dutch company, by ..... for making profits and is not a business in itself and for this reason, normally speaking, it compensation is paid for the termination of the agency, it may be generally a capital receipt though, as was stated by the supreme court, it will depend on whether the agency was in the nature of the capital in the hands of the assessee or whether it was only ..... the supreme court, discussed the case law on the point at length and observed as follows :'there is a difference between a payment made as compensation for the termination of an agency contract and an amount paid as solatium for the cancellation of a contract entered into ..... they entered into an agreement by which (1) subbulakshmi was to continue to the act in the picture; (2) out of the net collections over and above the amount advanced by the financier, 50 percent was to be paid to subbulakshmi and the assessee 'towards .....

Gopi Nath and Sons Vs. Shri H.B. Gandhi, Excise and Taxation Officer-c ...

Court : Punjab and Haryana

Reported in : [1983]54STC211(P& H)

..... nath and sons under section 28(2) of the haryana general sales tax act, 1973 (hereinafter called 'the act'). ..... bishnoi has laid a great stress on the following paragraph of the judgment in the review application (reported in air 1980 sc 674) :it appears from the submissions now made that the respondent as well as other states are apprehensive that the benefit of the judgment of this court will be invoked by restaurant-owners in those cases also ..... the petitioners stopped charging sales tax from their customers in the third quarter of the year 1978-79 and did not show the receipt of any sales tax in the returns filed by them and did not deposit any tax in relation to meals and ..... imperial hotel and restaurant, karnal, which culminated in passing an order dated 23rd march, 1982, vide which the petitioners were assessed to pay sales tax on the gross turnover annually at the rate of 7 per cent and the petitioners were made liable to pay sales tax, which they had not charged from their ..... delhi high court had an occasion to examine this argument in somewhat similar circumstances in east india hotels ltd's case [1981] 48 stc 179. ..... imperial hotel and restaurant) :that no doubt the customers do not take the left-overs and remnants of food, but that is because the people think such a conduct to be bad mannered and against ..... has also drawn my attention to a division bench decision of the delhi high court in east india hotels ltd. v. ..... imperial hotel and restaurant, karnal, petitioners in civil writ .....

Commissioner of Income Tax-i Vs. Abhishek Industries Ltd.

Court : Punjab and Haryana

Reported in : (2006)205CTR(P& H)304; [2006]286ITR1(P& H)

..... of fact recorded by the commissioner of income-tax (appeals) and the tribunal that interest free advance in that case was for the purpose of business and not for any extraneous consideration or otherwise, observed that advance was given from the mixed account where the entire sale proceeds were deposited and there were sufficient funds for making the advance - payment was thus made out of the assessee's own ..... alia, making additions on account of disallowance of interest under section 36(1)(iii) of the act for interest free advances made by the assessee to its sister concerns for nonbusiness purposes and treating the receipt of sales tax subsidy by the assessee as revenue receipt as against capital receipt treated by the assessee.6. ..... we are, therefore, of the opinion that the income-tax officer wasright in disallowing the difference of interest under section 36(1)(iii) of the income-tax act and that the tribunal's approach is not only superficial ..... and subject to the provisions of sub-rule (i) group of industries which are set up in `a' category area on or after the first day of october, 1992 and the goods produced by them shall be exempt from the payment of sales tax for a period of ten years commencing from the date of production for the first time in the state of punjab, subject to the condition that the total sales ..... hotels limited, (1977) 47 comp cas 597 (guj) where the learned judge refused to accord sanction to the amalgamation of companies as it would lead to avoidance of tax .....

Badshan Mohammad Sardar Mohammad Vs. Commissioner of Income-tax, Punja ...

Court : Punjab and Haryana

Reported in : [1954]26ITR727(P& H)

..... -affidavit, in the absence of the two receipts and the counter-affidavit of the income-tax commissioner, i am constrained to hold that the assessee came to ..... know of the refusal of their application by the income-tax appellate ..... if these two receipts had been produced this court would have been in a position to know whether the notice of refusal was addressed to the principal officer of the association of persons as is laid down in section 63(2) of the income-tax act, and was therefore delivered to the right person and the time on account of this reason started to run immediately as laid down in section 66 of the act.the income-tax commissioner has also not cared to reply to the three affidavits, by a counter ..... egyptian hotels ltd .....

Excise and Taxation Officer Vs. Gauri Mal Butail Trust

Court : Punjab and Haryana

Reported in : AIR1961P& H292

..... 57 of 1959) on behalf of the excise and taxation officer, simla, under section 151, civil procedure code.it was stated that the property tax under section 3(1) and rule 9(2) of the punjab urban immovable property tax act, 1940, and rules, 1941, amounting to rs. 65-3.12 n.p. ..... has been stated thus:'the weight of authority sustains the proposition that the several states of the union, by their adoption of the common law, have succeeded to the prerogative right of the british crown ' to pirority in payment out of the assets of an in-selevent debtor, as against all persons not having actecedent hens; in other words, the state is entitled to a preference over private creditors whose claims stand on the same footing as those of the state ..... the learned counsel for the decree-holders drew my attention, to section 16 of the punjab urban immovable property tax act and said that this provision has, by providing machinery for the realisation of the tax, taken away the state's prerogative. ..... these essential conditions do not exist in this case as no decree has been obtained by the state and the application had not been made before the receipt of assets by the court.if the claim of the state was to be determined only on the basis of section 73, civil procedure code, i would have had no difficulty in disallowing it but the state in this case is resting its claim on the general principle of law that it is entitled to precedence over all other claims ..... de keyser's royal hotel, ltd. .....

Hotel Oberoi Mountview Vs. the Assessing Authority, U.T.

Court : Punjab and Haryana

Reported in : (1996)113PLR585

..... whether the commissioner empowered to exercise suo moto powers of revision under section 21 of the punjab general sales tax act, 1940 (for short the act) could act on an application filed by an assessee is the short but interesting question of law which arises for determination in this sales tax reference made by the sales tax tribunal, punjab on a mandamus issued by this court under section 22(3) of the act.2. ..... we, however, make it clear that even though the commissioner is justified in initiating action on receipt of information even from an assessee, section 21 of the act is not to be construed as giving statutory right to the assessee to prefer a revision petition. ..... it was contended by the assessee that the business of the hotel was mainly of providing boarding and lodging to its resident customers who stayed there and enjoyed all the amenities provided by the hotel and in return a comprehensive and all inclusive charge was being made from them and that there was no agreement for the sale or purchase of food when the same was supplied to the customers in the ..... all the revision petitions were heard and disposed of by an order dated august 18, 1980 whereby the same were dismissed and the order of the commissioner declining to act on an application filed by the assessee affirmed. .....

Kasturi Lal (Deceased) Through L.Rs. Vs. Sadhu Ram and anr.

Court : Punjab and Haryana

Reported in : (2005)139PLR216

..... conclusion is possible, namely, that exclusive possession of the demised shop has been surrendered by tenant-respondent 1 to sub-tenant-respondent 2. it is further pertinent to mention that tenant-respondent 1 filed his income tax return in respect of years 1984 to 1988 and showed his income only from the commission of the firm m/s sadhu ram and sons and not a penny has been shown as income from the business ..... (supra), then it becomes evident that the appellate authority set aside the findings recorded by the rent controller by ignoring the statement made by tenant-respondent 1 that he furnished his income tax return showing his income is the commission earned from the firm m/s sadhu ram and sons alone which has got nothing to do with the business run in the demised shop. ..... another aspect which would warrant interference of this court by exercising power under section 15(5) of the act because once the landlord-petitioner has proved on record exclusive possession of sub- ..... aw-10 has also produced the receipts issued by sadhu ram regarding the purchase of foodgrains which are ex.awl0.l to ex.aw10.12- the landlord-petitioner has appeared as his own witness to support the ..... gave up the hotel business because it was not profitable and the prevailing unsafe atmosphere in the state and specially in gurdaspur district, the hotel business was ..... 1 had only run a hotel in the shop in dispute since i took it on rent and i was known as sadhu ..... l was earlier running a hotel and now he is doing .....

Smt. Hardev Kaur and ors. Vs. Ghazal Restaurant and ors.

Court : Punjab and Haryana

Reported in : (1992)102PLR712

..... decision that if donation has been received in respect of the granting of the lease and not as a free donation for the advancement of the purpose of the sangh, it will come within the expressions 'premium' or 'consideration' in section 18 of the bombay rents, hotel and lodging house rates control act. ..... fixed and to have any increase permitted by the statute the tender made by the tenant on the first hearing of the eviction application was proper and valid tender according to proviso to section 13 (2) (i) of the act, and so the appellate authority was wrong in ordering eviction of the tenant for non compliance of that proviso. ..... the controller has fixed the fair rent of a building or rented land under section 4--(a) the landlord shall not claim or receive any premium or, other like sum in addition to fair rent or any rent in excess of such fair rent, but the laniard may stipulate, for, and receive in advance an amount not exceeding one month's rent;(b) any agreement for the payment of any sum in addition to rent or of rent in excess of such ..... the receipt under which the said advance was received does not state that the amount received was liable to be adjusted towards the arrears of rent only on the appellant informing the respondent orally or in writing that such ..... shall be for five years commencing from 1st oct 1980 to 30th sept. ..... of income-tax, assam, tripura ..... section 6 provides for an increase in the rent when taxes ..... earlier decision in board of agriculture income-tax, assam v. .....

M/S Kujjal Builders Pvt. Ltd. Vs. Union of India and Others

Court : Punjab and Haryana

..... by the union territory of chandigarh as well as submissions made by counsel for the union of india and other respondents reveals that the question, whether the union territory of chandigarh is liable to pay service tax vis-a-vis properties leased/rented, as referred to in the show cause notice issued to the union territory of chandigarh by the commissioner, central excise and customs.chandigarh, is pending adjudication before the commissioner, central ..... further submitted that as per terms and conditions of the lease deed/documents of title, the petitioner as well as similarly situated persons are obliged to pay all taxes, levies, fees, etc.that may be imposed upon such kadyan vinot kumar 2013.08.30 14:28 i attest to the accuracy and integrity of this document chandigarh cwp no. ..... of a writ of certiorari quashing notices dated 15.6.2011 and 1.8.2012 whereby the union territory of chandigarh has directed the petitioner to discharge liability relating to service tax on the yearly rent paid for vacant land for a hotel site, as demanded from the union territory of chandigarh by commissioner, central excise and customs.chandigarh. ..... 4926 of 2013, furnishing an irrevocable bank guarantee on the principal amount claimed within one week from receipt of a certified copy of this order. ..... have been filed at the behest of the union territory of chandigarh so as to thwart the process of assessment by complicating a simple issue that is clearly discernible from provisions of the finance act, 2007. .....

Harf Charitable Trust (Regd), Malerkotla Vs. Chief Commissioner of Inc ...

Court : Punjab and Haryana

..... , which is wholly or substantially financed by the government; or ** ** **" (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if the aggregate annual receipts of such university or educational institution do not exceed the amount of annual receipts as may be prescribed; or ** ** **" (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or ..... an application was submitted in form 56d under section 10(23c)(vi) of the act read with rule 2ca seeking exemption from payment of income tax as per requirements and it also filed the audited balance sheets for the last 3 years plus the ..... that the correct tests which have been culled out in the three supreme court judgments stated above, namely, surat art silk cloth, aditanar, and american hotel and lodging, would all apply to determine whether an educational institution exists solely for educational purposes and not for purposes of profit. ..... we find merit in the contention advanced on behalf of the appellant that the third proviso contains monitoring conditions/requirements like application, accumulation, deployment of income in specified assets whose compliance depends on events that have not taken place on the date ..... association [1980] 121 itr 1/[1979] 2 taxman 501 (sc) and the view in queen's educational society's case (supra) was specifically .....