Judgment Search Results Home > Cases Phrase: income tax act 1961 section 13a special provision relating to incomes of political parties Page 1 of about 29 results (0.292 seconds)

Dravida Munnetra Kazhagam Vs. Cit

Court : Chennai

Reported in : [2002]258ITR167(Mad)

..... language of the amendment warrant such a view.'7. there is nothing in the language or scheme of section 13a or in the scheme of the income tax act, 1961 or the finance act, 1988, to indicate that parliament intended to give retrospective operation to section 13a.8. the tribunal was right in holding that for these assessment years ..... applicable to the assessee for the assessment years 1973-74, 1975-76, 1977-78 and 1978-79 ?'2. section 13a of the income tax act, 1961, makes a special provision relating to incomes of political parties. that provision was introduced by the taxation laws (amendment) act, 1978, with effect from 1-4-1979. that provision reads as under :'13a. any ..... from non-members. the assessing officer as also the commissioner held that the income of the assessee was taxable and that the assessee was to be taxed as an association of persons. on further appeal the tribunal held that the assessee should be taxed as a body of individuals and remanded the case to the assessing officer. .....

Commissioner of Income Tax Delhi-Xi and Another Vs. Indian National Co ...

Court : Delhi

..... not apply in the case of political parties, it is proposed to exempt them from the levy of wealth-tax. 4. this bill accordingly seeks to amend the income-tax act, 1961, and the wealth-tax act, 1957, mainly with a view to achieving the aforementioned objects. 57. the income tax circular no. 245 dated 11th august 1978 also explained the purport of the above provisions. it was clarified ..... the registered political parties in this country, both at the national and state levels, did not file income tax returns, despite it being made mandatory under section 139 (4b) of the income tax act, 1961 ('act'), introduced with effect from 1st april 1979. they also failed to maintain proper accounts of their income and expenditure although this was too mandatory for them to claim exemption from payment of .....

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

..... received by 17 as amended in 1978. 18 first proviso 1(a) to the unamended section 13a of the income tax act, 1961. 19 second proviso to the unamended section 13a of the income tax act, 1961. 20 third proviso to section 13a income tax act, 1961. 21 see section 37 of the income tax act, 1961. writ petition (c) no.880 of 2017 & ors. page 10 of 74 bonds.22 further, donations over rs.2 ..... election commission before the due date for furnishing a return of the political party s income of the concerned financial year under section 139 of the income-tax act, 1961 (43 of 1961) and a certificate to this effect should be attached with the income-tax return to claim exemption under the income-tax act, 1961 (43 of 1961).].1. name of political party:2. status of the political party: (recognised/unrecognised) 3 .....

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

Court : Chennai

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

..... the company was in tax arrears for the aforementioned two assessment years in the sum of rs. 27,347 and rs. 3,25,976, respectively. in ..... assessment year 1974-75 was rs. 18,855 while the tax liability for the assessment year 1978-79 came to rs. 3,58,174. a 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. by that notice, it was informed to the company that ..... 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. however, the concerned authority shall be guided by the observations made by us in this order. 13. with this, we partly allow the .....

C. Rajendran and Another Vs. Ito

Court : Chennai

Reported in : [2001]253ITR139(Mad)

..... the company was in tax arrears for the aforementioned two assessment years in the sum of rs. 27,347 and rs. 3,25,976, respectively. in ..... assessment year 1974-75 was rs. 18,855 while the tax liability for the assessment year 1978-79 came to rs. 3,58,174. a 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. by that notice, it was informed to the company that ..... 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. however, the concerned authority shall be guided by the observations made by us in this order.with this, we partly allow the appeal, .....

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

Court : Delhi

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

..... -11-1998, in cw no. 4024/98 observing as under :'the grievance raised in this petition is very limited. 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 penalty of rs. 6,99,82,700 being ..... 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. since the facts are common, these appeals have been heard together and are decided by this consolidated order.2. the assessees involved have raised the common ..... may, 1995 : the project office gave information among others as under :'2. mitsui is filing tds returns as required by the income tax act, 1961. the returns are being filed under the jurisdiction of the income tax officer, tds 22(5), new delhi.3. the employees have been provided with some or all of the following payments, allowances and .....

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)

..... 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 ..... 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 notices relate to the assessment years 1949-50, 1950-51 and 1951-52, the corresponding accounting years ending on the 30th september ..... 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. rule 4 of the central board of direct taxes (regulation of transaction of business) rules, 1964 envisaged that chairman may by an order made with the previous .....

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

Court : Uttaranchal

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

..... ; 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. secondly ..... direct taxes. the petitioners have challenged the notification on four grounds. firstly, on the ground that 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 ..... c). it was further pointed out that by the taxation laws (amendment) act, 1984, section 17(2) and section 40a of the income-tax act were amended. that by the taxation laws (amendment) act, 1984, parliament amended the income-tax act and taxed interest free loan/concessional loan to employees for the purposes of building a .....

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

Court : Chennai

..... 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 ). in this context, the testimony of experts was also placed before the learned arbitrator, with regard to the relevant provisions of the dtaa. 15.5 ..... . at this point, i may also deal 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. in my view, this submission of the respondent is completely misconceived .....

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

Court : Supreme Court of India

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

..... allowed and the question answered in favour of the assessee firm but only in respect of the business in piece-goods, yarn and banking which alone had paid tax under the income-tax act of 1918. i would therefore allow the appeals with costs here and in -the high court. order by court in accordance with the opinion of the majority ..... (4) of s. 25. the second condition of the applicability of s. 25(4) is that business must have been carried on at the commencement of the indian income-tax act (amendment) act, 1939, that is, april 1, 1939, by the person claiming the relief. the third condition is that the person carrying on the business on april 1, 1939 has ..... april 1, 1939. the contention of the department has so far succeeded and i need not give the details of the decisions of the various tribunals under the indian income- tax act and the high court, because my learned brother's judgment gives all such details. i shall therefore address myself to the questions (a) whether there was a succession .....