Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter vii incomes formaing part of total incomeon which no income tax is payable Page 99 of about 1,149 results (0.257 seconds)

M/s. Amritlakshmi Machine Works and Another Vs. The Commissioner of Cu ...

Court : Mumbai

..... , and may be exposed to an order for payment of penalty in the circumstances set out in cls. (a), (b) and (c) of s .28 of the income tax act. that a firm, registered or unregistered, may be liable to pay penalty has been further clarified by proviso (d) which declares the quantum of penalty payable by firms, registered ..... who could join as partners. it was observed that it is a partnership constituted according to the partnership act that can be considered as partnership under the act. whereas the definition of 'person' under the income tax act is intended for the purpose of levying income-tax and for other cognate matters. 64. in d. k. cassim and sons v. abdul rahman, reported ..... to what is the nature of penalty proceedings. in referring to the decision of the supreme court in the case c. a. abraham vs. the income tax officer, kottayam and another, (air 1961 sc 609) , it was observed that it is settled by now that the order imposing penalty is the result of a quasi criminal proceedings. it .....

M. Muniyappa Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1989KAR615; 1989(3)KarLJ254

..... breach of a fundamental right. he contends, on the authority of the decision of this court in ramjilal v. income-tax officer, mohindar garh, 1951, s.c.r. 127 that while an illegal imposition of tax may be challenged in a properly constituted suit, it cannot be questioned by an application under article 22.'in t. ..... in this state. presumably after this decision, the government thought it fit to enact what is known as the karnataka educational institutions (prohibition of capitation fee) act, 1984, this act was challenged in this court by certain educational institutions. justice rama jois, had struck down section 2(e) and sub-clause (a) of clause (2 ..... that case an executive order completely relaxing certain conditions for admissions to the medical college as prescribed in the regulations framed under the medical council of india act, 1956 was challenged on the ground that the state government could not invoke the provisions of article 162 of the constitution for relaxing the conditions imposed .....

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 .....

Srinivas Chitra Mandira Vs. Government of Karnataka

Court : Karnataka

Reported in : ILR1988KAR1431; 1987(3)KarLJ350

..... with the various other provisions of the statute and does not defeat the objects of the statute.in surajmull nagarmull and ors. v. the commissioner of income tax, : air1961cal578 the calcutta high court also held that the grammatical constructions leading to manifest contradiction of the apparent purpose of the enactment or to some inconvenience ..... inadequate to meet the situation. whether to resort to one provision or other must depend upon the subjective satisfaction of the state government upon which powers to act under section 3 have been conferred by the legislature. no doubt, this result is arrived at by placing a particular construction on the provisions of that ..... chitradurga and another, 1971(1) klj 60 a division bench of this court while considering the provisions of 1971 rules relating to no objection certificate, held thus:'the act does not make mention of 'no objection' certificate. but, in our opinion, a 'no objection' certificate is, in substance, merely the first stage in the .....

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 .....

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

..... ld. ar contended that the us regulations incorporate the bright line test within its legislation. in the absence of any such incorporation under the relevant provisions of the income-tax act, 1961, the ld. ar contended that taking cognizance of this test for denial of deduction of amp expenses was unwarranted. it was further submitted that the revenue authorities ..... notice during the course of proceedings. 7.2. the ld. counsel submitted that section 92ca of the income-tax act, 1961 (hereinafter also called `the act') has undergone certain changes. he referred to sub-section (2a) of section 92ca, inserted by the finance act 2011 w.e.f. 1-6-2011, as per which, where any other international transaction, apart ..... arm's length, it can be adjusted to bring it at arm's length, with reference to and under the chapter x of the income tax act, 1961, and not otherwise. 25. the finance act, 2001, has substituted the existing section 92 by new section 92 and 92a to 92f. according to the above provisions .....

Director of Income Tax (international Taxation) Vs. Income Tax Settlem ...

Court : Mumbai

..... this petition under article 226 of the constitution of india, the director of income tax (international taxation), challenges the order dated 11 september 2007 passed by the income tax settlement commission (the commission) under section 245-d(2c) of the income tax act, 1961 (the act). 2. the challenge is essentially on the ground that the impugned order dated ..... 11 september 2007 of the commission was passed ignoring the statutory requirement under the act particularly the requirement of making ..... in addition to the issues delineated thereunder consider all such issues as would be relevant fro passing order under section 245d(2c) of the income tax act in the said star group of cases as to the validity; or, otherwise; of the applications filed in all those cases and shall pass .....

Secondary Board of Education, Orissa Vs. Income-tax Officer, Ward e, C ...

Court : Orissa

Reported in : [1972]86ITR408(Orissa)

..... for the year 1968-69. annexure b is the notice under sections 139(2) and 133 of the income-tax act, 1961, issued by the income-tax officer, ward 'g' cuttack, to the petitioner asking it to file the return of income for the assessment year 1968-69. in compliance to the said notice the petitioner filed a return in ..... said to be existing for purposes of profits. it exists solely for purposes of education. the income of the board cannot, therefore, be computed in the total income of the previous year under section 10(22) of the income-tax act, 1961. the opposite party exercised his jurisdiction illegally in issuing the aforesaid notices which are liable to be ..... at rs. 32,99,694 were shown; but in the explanatory note (annexure c) the said receipts were claimed as being exempt from income-tax under section 10(22) of the income-tax act. the petitioner appeared before the opposite party on several days to explain the opposition. without being satisfied with the explanation the opposite party issued .....

Jagdambika Pratap NaraIn Singh Vs. Commissioner of Income-tax, U.P., a ...

Court : Allahabad

Reported in : [1963]50ITR678(All)

..... year, accrue or arise or are deemed to accrue or arise to him in the taxable territories during such year. section 2(6c) of the income-tax act so far as relevant for our purposes reads as follows :'income includes - ...... (iv) any sum deemed to be profits under the second proviso to clause (vii) of sub-section (2) of section 10, and any sum ..... , 1957. the petitioner filed a revision application under section 33a(2) of the income-tax act before the commissioner of income-tax, uttar pradesh, against the order of assessment, inter alia, on the ground that the income from interest on the zamindari bonds could not be assessed under the provisions of the indian income-tax act. that application is admittedly still pending.the petitioner moved this court under article .....

Sixteenth Income-tax Officer Vs. M. A. Chandy.

Court : Mumbai

Reported in : [1990]32ITD388(Mum)

..... chapter vi-a, which are meant for fulfilment of the desired national objectives, would alter the true nature of income liable to tax under the provisions of the income-tax act, 1961 as an income which is not liable to tax merely because of grant of such deductions under chapter vi-a. chapter vi-a provides for various types of ..... for fulfilment of the national objectives of earning more foreign exchange for the country was inserted much after the existing provisions of section 91 of the income-tax act, 1961 and perhaps they may have provided further relief to the salaried employees who accepts foreign assignments. in view of the aforesaid discussions, we cannot straightaway ..... andhra pradesh high court and rajasthan high court in the above referred cases have not laid down the correct law relating to interpretation of section 91 of the income-tax act, 1961. he further supported the order passed by the learned c. i. t. (appeals) and also relied upon the judgment of honble supreme court in the .....