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Impost - Judgment Search Results

Home > Cases Phrase: impost Year: 2002 Page 1 of about 424 results (0.044 seconds)
Nov 12 2002 (HC)

Commissioner of Income Tax Vs. Dhanalakshmi Bank Ltd.

Court: Kerala

Decided on: Nov-12-2002

Reported in: 2003(2)KLT1076

..... 37 1 of the income tax act therefore whenever any statutory impost paid by an assessee by way of damages or penalty ..... the authorities are obligated to bifurcate the two components of the impost and give deduction to that component which is compensatory in nature ..... the authorities are obliged to bifurcate the two components of the impost and give deduction to that component which is compensatory in .....

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Nov 12 2002 (HC)

Commissioner of Income Tax Vs. Catholic Syrian Bank Ltd. and ors.

Court: Kerala

Decided on: Nov-12-2002

Reported in: (2003)183CTR(Ker)1; [2004]265ITR177(Ker)

..... under section 37 1 of the it act therefore whenever any statutory impost paid by an assessee by way of damages or penalty ..... the authorities are obligated to bifurcate the two components of the impost and give deduction to that component which is compensatory in ..... the authorities are obliged to bifurcate the two components of the impost and give deduction to that component which is compensatory in .....

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Nov 12 2002 (HC)

Cit Vs. Catholic Syrian Bank Ltd.

Court: Kerala

Decided on: Nov-12-2002

Reported in: [2003]130TAXMAN447(Ker)

..... 37 1 of the income tax act therefore whenever any statutory impost paid by an assessee by way of damages or penalty ..... the authorities are obligated to bifurcate the two components of the impost and give deduction to that component which is compensatory in nature ..... nature authorities are obliged to bifurcate the two components of the impost and give deduction to that component which is compensatory in .....

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Nov 01 2002 (SC)

Hindustan Times and ors. Vs. State of U.P. and anr.

Court: Supreme Court of India

Decided on: Nov-01-2002

Reported in: AIR2003SC250; 2003(1)ALT18(SC); (2003)2CALLT1(SC); 95(2003)CLT755(SC); [2003(96)FLR758]; JT2002(9)SC317; (2003)ILLJ206SC; (2003)1SCC591; 2003(1)LC49(SC); (2003)1UPLBEC355

..... constitution of india can make a welfare legislation yet the burden of impost cannot be placed upon a person who is neither the member ..... is a member of such section of society the burden of the impost may be placed only when there exists the relationship of employer ..... the act and the scheme made thereunder 29 the burden of the impost thus can be placed only when there exists relationship of employer .....

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Feb 06 2002 (HC)

D.S.M. Group of Industries and anr. Vs. Chairman, Trade Tax Tribunal a ...

Court: Allahabad

Decided on: Feb-06-2002

Reported in: [2004]134STC255(All)

..... compulsory exaction made under an enactment and therefore a duty or impost and such impost must be held to be in the nature of a ..... which reads as under taxation includes the imposition of any tax or impost whether general or local or special and tax shall be construed ..... 366 of the constitution to include the imposition of any tax or impost whether general or local or special and it has been directed .....

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Jan 31 2002 (HC)

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court: Kerala

Decided on: Jan-31-2002

Reported in: (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

..... measure for the two levies the levies remained separate and distinct imposts by virtue of their native in other words the measure adopted ..... on the consideration paid for the purchase of goods constituting an impost of the nature envisaged in entry 54 of list ii and ..... taxing authority imposing a duty of exercise finds it convenient to impost that duty at the moment when the excisable article leaves the .....

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Nov 16 2002 (HC)

Smt. R.S. Khan Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Nov-16-2002

Reported in: 2003(1)AWC366; (2003)1UPLBEC81

..... 44025 of 2001 and it appears to have been filed by some imposter we have examined the record of writ petition no 44025 of 2001 ..... has been created on the petitioner and on the court by some imposter the petitioner has also filed a supplementary affidavit stating that neither he ..... 44025 of 2001 was not filed by the petitioner but by some imposter 15 in paragraph 3 hi of the counter affidavit it is alleged .....

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Mar 15 2002 (HC)

Thirumala Distilleries, Tumkur Vs. State of Karnataka and ors.

Court: Karnataka

Decided on: Mar-15-2002

Reported in: ILR2002KAR2889; 2002(3)KarLJ629

..... and of the hon ble supreme court stated therein that different imposts sought to be levied on the said missing quantity of the ..... or the relevant rules framed thereunder to assess and levy the imposts in question against the petitioner distillery on the assumption that 11 ..... surreptitiously sold to unknown person persons ii if so are the imposts of excise duty sales tax and surcharge in question levied by .....

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Sep 04 2002 (HC)

Badri Prasad Vs. Babu Lal and ors.

Court: Allahabad

Decided on: Sep-04-2002

Reported in: AIR2003All206

..... less than rs 5 000 00 the defendant got the sale deed executed by some imposter with the help of two witnesses who were his close relations the plaintiff further alleged ..... effect that badri prasad and megh nath got the disputed sale deeds executed by some imposter and not by babu lal the plaintiff i therefore hold that the disputed sale deeds .....

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Sep 19 2002 (HC)

Union of India (Uoi) Vs. Rajkot Municipal Corporation

Court: Gujarat

Decided on: Sep-19-2002

Reported in: AIR2003Guj87; (2002)3GLR904

..... defined in article 366 28 of the constitution includes the imposition of any tax or impost whether general or local or special and tax shall be construed accordingly though it is ..... struck immediately by the width of its language though it speaks of any tax or impost it goes a step further and adds whether general or local or special indicating thereby .....

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