Skip to content


Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter vii incomes formaing part of total incomeon which no income tax is payable Sorted by: old Court: kerala Page 2 of about 18 results (0.199 seconds)

Mar 01 1999 (HC)

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 .....

Tag this Judgment!

Aug 30 2000 (HC)

Babu Premarajan Vs. Superintendent of Police, Kasaragode and ors.

Court : Kerala

Reported in : AIR2000Ker417

..... to state the case setting out its opinion and the reasons therefor, and refer the same for the decision of the high court. under section 256 of the income-tax act, 1961, when the income-tax appellate tribunal makes a reference to the high court, it is required to draw up a statement of the case and refer any question of law to the high ..... is not open to a full bench to decline to answer the questions referred to it by a division bench under section 7(1) of the mysore high court act, 1961 and sent it back to the referring bench without answering the questions referred to it and to direct the referring bench to state reasons in support of the order of ..... court. under section 21 of the chartered accountants act, 1949, similar provision is contained in sub-clause (4) and (5), which contemplates a reference being made to the high court .....

Tag this Judgment!

Jul 15 2009 (HC)

Regional Director, Esi Corporation Vs. G. Sivaprasad, Proprietor, M.S. ...

Court : Kerala

Reported in : (2010)ILLJ279Ker

..... has been done in this case by the e.i. court, raises a substantial question of law. (see sree meenakshi mills ltd. v. commissioner of income tax 0044/1956 : air 1957 sc 49). where a finding of fact is given after throwing the burden on the wrong party that itself is an error ..... the institution or sale of the products of, the factory or establishment or any person engaged as apprentice, not being an apprentice engaged under the apprentice act, 1961 (52 of 1961) or under the standing orders of the establishment; but does not include -(a) any member of (the indian) naval, military or air forces; ..... 25, 1975 asengaged in any of the sro. no. 288/75.manufacturing processes specifiedin clause (12) of section 2 of theemployees' state insurance act,1948 (central act 94 of1948).-------------------------------------------------------------------------3. the following establishments whole of the state of kerala wherewherein 20 or more persons are the benefit provisions of chapteremployed or were employed .....

Tag this Judgment!

Nov 17 2014 (HC)

Planters Forum Vs. State of Kerala

Court : Kerala

..... extent of the plantation by an order in writing and what is the amount of plantation tax payable. after formation of the kerala state, kerala forest act, 1961 was enacted to consolidate the law contained in the travancore forest act 1901 and the madras forest act 1882. kerala land reforms act, 1963 was enacted which provided inter alia for ceiling of holdings of agricultural lands and ..... petitioner whose lands have been vested by operation of section 3 of the kerala forest (vesting and management of ecologically fragile lands) act, 2003 are entitled to damages for wrongful dispossession of their lands and deprivation of enjoyment and income from the same; (ix) issue such other writs, orders or directions which this honourable court may deem fit, and proper in the .....

Tag this Judgment!

Jan 29 2015 (HC)

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) .....

Tag this Judgment!

Jan 29 2015 (HC)

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) .....

Tag this Judgment!

Jan 29 2015 (HC)

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) .....

Tag this Judgment!

Nov 25 2015 (HC)

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 .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //