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Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Reported in : (1999)65TTJ(Del)1

..... although by inserting an explanationn in section 9(ii) of the income tax act, 1961, with effect from 1st april, 1979 by the finance act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services rendered in india, shall be regarded as income earned in india, yet all kinds of payments arising under a contract of employment are not liable to tax in india. ..... penalty proceedings under section 271c of the income tax act, 1961 were initiated and finalised by the deputy commissioner, range 23, new delhi, against the petitioner resulting into a ..... are the appeals preferred by the assessees against the common order of the commissioner (appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271c of the income tax act, 1961. ..... employees in japan (in addition to the salaries paid in india) which is admittedly paid for the work done by them for anpara-b project and the liaison office in india are taxable under the indian income tax act, 1961(2) if the amount of salaries so paid are taxable under the indian income tax act, whether the provisions of chapter xvii-b (s. ..... fact that no evidence of such legal opinion has been filed and the legal position was clear right from 1983 when finance act, 1983, added explanationn to section 9(1)(ii), subsequent events and acts of the appellant in this regard throw light on the intention of the appellant in respect of the acts done or omitted to be done earlier.5.20. .....

Commissioner of Income-tax Vs. I. Chatterji

Court : Mumbai

Reported in : (1986)50CTR(Bom)129; [1986]161ITR535(Bom); [1986]24TAXMAN251(Bom)

..... at the instance of the revenue, this reference is made under section 256(1) of the income-tax act, 1961, to pose the question :'whether the tribunal was right in holding that the deduction for municipal taxes was allowable under section 23(1) of the income-tax act, 1961, while determining the annual value in the case of self-occupied property ?'2. ..... high court in the aforementioned case of arvind narottam lalbhai dalpatbhai vada : [1976]105itr378(guj) , observed that the words which required interpretation, having regard to the argument before it (which is the argument before us) in sub-section (2) of section 23 of the income-tax act, 1961, were : 'the annual value shall first be determined as in sub-section (1) 'and' and further be reduced by one-half of the amount'. ..... dalvi, learned counsel for the assessee, that, on a construction of section 23 of the income-tax act, 1961, the assessee was entitled to deduct the municipal taxes that he had paid for the purposes of determining the annual letting value of his self-occupied house property. ..... in our view, the words 'and further be reduced' in sub-section (2) of section 23 of the income-tax act, 1961, do not lead to the conclusion that there has already been a reduction in the annual letting value by the application of the provisions contained in sub-section (1). .....

C. Rajendran and anr. Vs. Income-tax Officer

Court : Chennai

Reported in : (2002)173CTR(Mad)171; [2002]253ITR139(Mad)

..... came to be served to the directors of the company, the petitioners in the writ petition, under section 179(1) of the income-tax act, 1961. ..... directed to show cause as to why they could not be held jointly and severally liable for the payment of the tax arrears and this notice seems to have been answered by one chandrasekara mudaliar, managing director of the company, who pointed out that a waiver petition was pending in respect of the interest under section 139(8) of the income-tax act as the arrears for the assessment year 1974-75 were only on account of the interest liability. ..... essentially that in spite of the efforts made as per the procedure followed in the income-tax act for recovery of the tax arrears when the said tax arrears cannot be recovered then alone the liability can be transferred under section 179(1) of the income-tax act to the directors. ..... out that the only effort which has been made for recovery of tax arrears is by way of a show-cause notice under sections 221 and 222 of the income-tax act which would be apparent from the contents of paragraph 4 of the order passed by the income-tax officer. ..... was, therefore, prayed that the proposed action under section 179 of the income-tax act should be stayed during the pendency of the appeal ..... therefore, better to remand the matter to the concerned authority who would consider all the aspects and then come to the conclusion regarding the proceeding under section 179(1) of the income-tax act and the resultant action thereof. .....

C. Rajendran and Another Vs. Ito

Court : Chennai

Reported in : [2001]253ITR139(Mad)

..... notice came to be served to the directors of the company, the petitioners in the writ petition, under section 179(1) of the income tax act, 1961. ..... were directed to show cause as to why they could not be held jointly and severally liable for the payment of the tax arrears and this notice seems to have been answered by one chandrasekara mudaliar, managing director of the company, who pointed out that a waiver petition was pending in respect of the interest under section 139(8) of the income tax act as the arrears for the assessment year 1974-75 were only on account of the interest liability. ..... was the managing director while rajendran and surendran were the directors of the company during the relevant years and that they would be jointly and severally liable for the above mentioned tax arrears and the interest in terms of section 179(1) of the income tax act.this was objected to by filing a writ petition before the learned single judge. ..... suggests essentially that in spite of the efforts made as per the procedure followed in the income tax act for recovery of the tax arrears when the said tax arrears cannot be recovered then alone the liability can be transferred under section 179(1) of the income tax act to the directors. ..... points out that the only effort which has been made for recovery of tax arrears is by way of a show-cause notice under sections 221 and 222 of the income tax act which would be apparent from the contents of paragraph 4 of the order passed by the income tax officer. .....

National Federation of Insurance Field Workers of India and anr. Vs. U ...

Court : Uttaranchal

Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)

..... the impugned notification is issued in purported exercise of power conferred on the central board of direct taxes by section 295 of the income-tax act, 1961, read with section 17(2) and section 192(2c) of the income-tax act ; that by virtue of the impugned notification, the central board of direct taxes has purported to supplement section 17(2) of the income-tax act by incorporating amendments in the existing income-tax rules. ..... required to be placed before parliament as mentioned in section 295 read with section 296 of the income-tax act and since the impugned rule has not been placed before parliament for approval, the impugned rule violates section 295 read with section 296 of the income-tax act, and, therefore, the impugned rule is bad in ..... the department, averment is made to the effect that the impugned notification amending rule 3 of the income-tax rules was placed before parliament under section 296 of the income-tax act on december 7, 2001, in the lok sabha and on december 18, 2001, in the rajya sabha ..... rules are required to be framed by the central board of direct taxes under section 295(1) of the income-tax act in this connection, it was submitted that under section 291(2)(c), the central board of direct taxes was required to make rules, which were proper and reasonable. ..... point is mentioned only to show that the function of the central board of direct taxes under section 295(1) of the income-tax act is not only to frame rules evaluating the benefit or amenity, but also to .....

Union of India (Uoi) and ors. Vs. Seth R. Dalmia

Court : Supreme Court of India

Reported in : AIR1975SC1017; (1975)4SCC16; [1975]3SCR735; 1975(7)LC275(SC)

..... gandhi, it is admitted that 'all assessment work of income tax' had been assigned to the chairman under office order dated january 1, 1964 which included matters relating to the reopening of assessments under section 34 of the income-tax act, 1922 or under section 147 of the income-tax act, 1961, but the paragraph adds that 'later with the approval of the central government this item of work was assigned to the member of ..... pursuant to the duty assigned to him under section 147 of the income-tax act, 1961 in the aforesaid rule 4 of the central board of direct taxes (regulation of transaction of business) rules 1964 ..... , central board of direct taxes gave sanction for the reopening of the assessments under section 147 of the income-tax act, 1961 in the aforesaid case on ..... of the central board of direct taxes that he should take up the work of according sanction of the board under section 151(1) for reopening of assessments under section 147 of the income-tax act, 1961 to which he consented.4. ..... by the high court of delhi arise out of six writ petitions filed by the respondent before us challenging the validity of six notices dated september 7, 1965 issued under section 148 of the income-tax act, 1961 (hereinafter referred to as the act). ..... the approval regarding the transfer of work relating to sanction under section 151(1) of income-tax act from the chairman to the member central board of direct taxes was accordingly referred to by me to the secretary, ministry of finance (department of .....

Interbulk Trading SA, Switzerland Vs. Adam and Coal Resources Private ...

Court : Chennai

..... with the argument, which was advanced on behalf of the respondent, which is that, provision of section 195 of the income tax act, 1961 (in short 1961 act) necessarily obligated deduction of withholding tax, by the payer, without fail, every time a payment was made to a non-resident. ..... that, once, the necessary notification is issued by the central government, under section 90 of the income tax act, for the implementation of the dtaa, the provisions of dtaa would, automatically, override the provisions of the said act, in matters concerning the chargeability of income to tax, and, where inconsistency was found as between the provisions of the income tax act and the dtaa. 20.6. ..... to have the issues determined on a document-only basis , expert evidence was led by both sides, with regard to the obligation, if any, of adam coal to deduct withholding tax under the provisions of the indian income tax act, 1961 (in short the income tax act ). ..... view of the scheme of the income tax act, the provision for refund of income tax is provided under section 237 of the income tax act and article 25 of the dtaa ..... mr.krishnan went on to contend that the reliance by mr.giridharan on the provisions of section 90 of the income tax act and article 22 of the dtaa was misconceived, and that, in any event, no evidence was led, as adverted to above, by interbulk, on the aspect of non- ..... only requires the words "chargeable under the provisions of the act" to be omitted, it also leads to an absurd consequence ........ .....

Sait Nagjee Purushotham and Co. Vs. Commissioner of Income-tax, Madras

Court : Supreme Court of India

Reported in : AIR1967SC617; [1964]51ITR849(SC); [1964]6SCR91

..... " sub-section (4) "where the person who was at the commencement of the indian income-tax(amendment) act, 1939 (vii of 1939), carrying on any business, profession or vocation on which tax was at any time charged under the provisions of the indian income-tax act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership, no tax shall be payable by the first mentioned person in respect of the income, profits and gains of the period between the end of the ..... (3) "where any business, profession or vocation on which tax was at any time charged under the provisions of the indian income-tax act, 1918 (vii of 1918), is discontinued, then unless there has been a succession by virtue of which the provisions of sub-section (4) have been rendered applicable no tax shall be payable in respect of the income, profits and gains of the period between the end of the previous year and the date of such discontinuance, and the assessee may further claim that ..... as the present appeals relate only to a business carried on by a firm, in discussing these conditions we will omit all refer- ences to the professions, vocations and owners of businesses other than firms. .....

Doom Dooma Tea Co. Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... learned counsel for the assessee placing reliance on the definition of 'tax' in clause (43) of section 2 of the income-tax act, 1961, argued that surtax is not a tax under the income-tax act and, therefore, deduction under section 37 is not prohibited. ..... the calcutta high court, in the first case, grappled with the definition of tax in section 2(43) of the income-tax act, 1961, and held that the definition of 'tax' in the context is inapplicable. ..... this reference is made under sub-section (1) of section 256 of the income-tax act, 1961, at the instance of the assessee, a tea company with the name doom dooma tea company ltd. ..... in the income-tax act, 1961, before any amount is deducted under section 37, it is to be seen whether such an amount is prohibited under section 40(a)(ii) of the act. ..... the word 'income' is defined in clause (24) of section 2 of the income-tax act, 1961, to include profits or gains. ..... this is how the gujarat high court reasoned out for not deducting surtax under section 37 of the income-tax act, 1961. 13. ..... learned standing counsel for the revenue at first argued that in act vii of 1964 or in the income-tax act, 1961, there is no provision to deduct surtax and, therefore, surtax cannot be deducted. ..... thus, income-tax, super-tax and surtax, all the three taxes are collected under the income-tax act, 1961. ..... we cite half a dozen statutes where without such recitation, tax, rate or cess was allowed to be deducted under the income-tax act, 1961. .....

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

..... . as regards fiscal treaties, since the same would have to be translated into an act of parliament, a special procedure is evolved by enacting section 90 of the income tax act enabling the central government to enter into agreements with the government of any country outside india for granting relief in respect of income on which both income tax under the act and income tax in that country under the corresponding act in that country had been paid.23 ..... . ".at the time the income-tax act was enacted in the year 1961, as also at the time when explanation 2 to section 9(1)(vii) was introduced by the finance (no.2) act, with effect from april 1, 1977, the products of technology had not been in such wide use as they are today ..... . learned solicitor general appearing for the revenue reiterated the above by taking us through the various clauses in the agreements and submitted that the character of the receipt clearly fits in with section 9(1)(vi) read with explanation 2 (iva) of the income tax act for equipment royalty; alternatively, it can also be taxed as process, falling under explanation 2(iii) to section 9(1)(vi) of the income tax act that receipt would nevertheless be held as 'royalty' .....