Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter vii incomes formaing part of total incomeon which no income tax is payable Court: kerala Page 2 of about 18 results (0.339 seconds)

First Commodities Exchange of India and2 Vs. Union of India and Ors

Court : Kerala

..... (air1955sc74. in the said case the apex court had occasion to consider the position of a shareholder with respect to tax assessed in the context of the provisions of the income tax act, 1922. the said case has no application to the facts of the present case since the issue as to whether the writ petition under 226 is ..... qualification of pre-enrollment training for enrollment of a candidate as an advocate were ultra w.a. no.1289 of 2011, etc. -:73. :- vires to the advocate act, 1961. the said judgment was on its own facts and has no relevance in the present case.56. kerala samsthana chethu thozhilali union v. state of kerala and others [(2006 ..... v. unni and another, 2007 (2) scc365:2007. (1) khc73:2007. (1) klt151: air2007sc819:2007. (1) klj97 state of orissa and another v. m/s. chakobhai ghelabhai and company, 1961 (1) scr719: air1961sc284:1960. (11) stc716and m/s. shroff and co. v. municipal corporation of greater bombay and another, 1989 supp (1) scc347:1989. (72) stc150:1989. (21) .....

First Commodities Exchange of India and2 Vs. Union of India and Ors

Court : Kerala

..... (air1955sc74. in the said case the apex court had occasion to consider the position of a shareholder with respect to tax assessed in the context of the provisions of the income tax act, 1922. the said case has no application to the facts of the present case since the issue as to whether the writ petition under 226 is ..... qualification of pre-enrollment training for enrollment of a candidate as an advocate were ultra w.a. no.1289 of 2011, etc. -:73. :- vires to the advocate act, 1961. the said judgment was on its own facts and has no relevance in the present case.56. kerala samsthana chethu thozhilali union v. state of kerala and others [(2006 ..... v. unni and another, 2007 (2) scc365:2007. (1) khc73:2007. (1) klt151: air2007sc819:2007. (1) klj97 state of orissa and another v. m/s. chakobhai ghelabhai and company, 1961 (1) scr719: air1961sc284:1960. (11) stc716and m/s. shroff and co. v. municipal corporation of greater bombay and another, 1989 supp (1) scc347:1989. (72) stc150:1989. (21) .....

First Commodities Exchange of India and2 Vs. Union of India and Ors

Court : Kerala

..... (air1955sc74. in the said case the apex court had occasion to consider the position of a shareholder with respect to tax assessed in the context of the provisions of the income tax act, 1922. the said case has no application to the facts of the present case since the issue as to whether the writ petition under 226 is ..... qualification of pre-enrollment training for enrollment of a candidate as an advocate were ultra w.a. no.1289 of 2011, etc. -:73. :- vires to the advocate act, 1961. the said judgment was on its own facts and has no relevance in the present case.56. kerala samsthana chethu thozhilali union v. state of kerala and others [(2006 ..... v. unni and another, 2007 (2) scc365:2007. (1) khc73:2007. (1) klt151: air2007sc819:2007. (1) klj97 state of orissa and another v. m/s. chakobhai ghelabhai and company, 1961 (1) scr719: air1961sc284:1960. (11) stc716and m/s. shroff and co. v. municipal corporation of greater bombay and another, 1989 supp (1) scc347:1989. (72) stc150:1989. (21) .....

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

..... buildings even though the measure of annual value of a building was also adopted as a standard for determining income from property under the income-tax act. the same standard was adopted as a measure for the two levies, yet the levies remained separate imposts by virtue of their distinctive nature. the measure adopted, it was ..... legislature linking the levy with the annual value of the building and prescribing a uniform formula for determining its capital value and for calculating the tax. in hinger- rampur coal co. ltd. v. state of orissa [[1961] 2 scr 537], the form in which the levy was imposed was held to be an impermissible test for defining in itself the character ..... 452]; konduri buchirajalingam v. state of hyderabad and ors [air 1958 sc 756]; george oakes pvt. ltd. v. state of madras - [1961 (12) stc 476 (sc)] have held that it is not a necessary concomitant of a sales tax that it should necessarily be passed on to the buyer. from the point of view of an economist and as an economic .....

R. Jacob Mathew and ors. Vs. the State of Kerala and ors.

Court : Kerala

Reported in : AIR1964Ker39

..... policy or followed the principle laid down in the act and has consequently transgressed the bonds of the authority delegated to it.....'the learned counsel have also relied upon the observations of the supreme court in the decision reported in basheshar nath v. commr. of income-tax, air 1959 sc 149, to the effect that ..... object was the further development of the particular areas concerned, the learned counsel urged, the government must certainly have had regard to the census report of 1961 and must have allotted a higher percentage to the palghat district and a comparatively less percentage to the quilon district.the learned counsel have also compared the ..... or fresh materials have been collected by the state government, because the learned counsel urged that even according to the government the census reports of 1951 or 1961 do not give the community-wise percentage of literacy, and apart from the census reports no independent investigation has been done by the government either.according .....

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Reported in : (1998)149CTR(Ker)538

..... not be liable to any income-tax, super-tax, super profits tax surtax or ..... section 21'.sec. 32 of the said act reads as follows:'32. income-tax and other taxes.-(1) notwithstanding anything contained in the wealth tax act, 1957, the income tax act, 1961, the super profits tax act, 1963, the companies (profits) surtax act, 1964, or in any other enactment for the time being in force relating to income-tax, super-tax or super profits-tax, surtax or any other tax on income, profits or gains(a) the trust shall .....

Commissioner of Income Tax Vs. South Indian Bank Ltd.

Court : Kerala

Reported in : (1999)153CTR(Ker)563

..... any security of the central government issued or declared to be income-tax free: provided further that the income-tax payable on the interest receivable on any security of a state government issued income-tax free shall be payable by the state government." i have already dealt with the provisions of the it act, 1961 regarding computation of income under the head interest on securities" (ss. 18 to 21). the ..... case (supra). in the case on hand we are concerned with the provisions of ss. 18 to 21 and ss. 28 to 37 of the it act, 1961. under the it act, 1922 s. 8 dealt with computation of income chargeable to tax under the head 'interest on securities" whereas under the it act, 1961, ss. 18 to 21 deal with the same. likewise, while s. 18 of the 1922 .....

A. Vs. Thomas and Co. V. Commissioner of Income Tax.

Court : Kerala

Reported in : (1978)6CTR(Ker)0037B

..... chargeable profits is geared to concept of total income under the income-tax act 1961; and the integral connection with the income-tax act is further emphasised by clause (9) of s. 2 of the act. turning now to the income-tax act, 1961, s. 2 clause (45) defines total income. s. 10 provides for incomes which do not form part of the total income. s. 14 provides for the various ..... high court was the decision next cited. the assessment year was 1963-64. the decision turned of section 85-a and section 99 (1) (iv) of the income-tax act 1961. the statutory provisions with which we are here concerned did not come up for examination.7. for the said reason, we do not think that the decision of ..... -ii vs. madras motor & general insurance co. ltd. was cited to us. the question there debated was one of rebate under s. 99(1)(iv) of the income-tax act, 1961. it was ruled that said rebate is available also on the gross dividend. this was rested on the words 'received by it' having been deleted by s. 31(3 .....