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Judgment Search Results Home > Cases Phrase: income tax act 1961 section 161 liability of representative assessee Sorted by: recent Page 11 of about 19,237 results (0.257 seconds)

Apr 22 2024 (HC)

Dr Sharanya Mohan Vs. The State Of Karnataka

Court : Karnataka

..... v. skegness urban district council [[1967]. 1 wlr52 , ignored the word charitable employed in sec. 11(1)(a) of the rating and valuation act, 1961, keeping in view the dominant purpose of the act; referring to a provision of an enactment, lord goddard cj.said in bebb v. frank [[1939]. 1 k.b. 558]. , for ..... words so that they may have effect in their widest amplitude. ; this has been the legal position at least, since navinchandra mafatlal v. cit, bombay [(1955) 1 scr829 , the impugned act which prescribes one year compulsory public service in the government hospitals is referable to entry 6 list ii which reads publichealth and sanitation; hospitals ..... not seek recognition, affiliation or aid, its activity can be regulated in various ways provided the regulations do not take away or abridge the guaranteed right. regular tax measures, economic regulations, social welfare legislation, wage and hour legislation and similar measures may, of course have some effect upon the right under article 30(1 .....

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Apr 22 2024 (HC)

Dr Shivani Ramachandran Vs. Union Of India

Court : Karnataka

..... v. skegness urban district council [[1967]. 1 wlr52 , ignored the word charitable employed in sec. 11(1)(a) of the rating and valuation act, 1961, keeping in view the dominant purpose of the act; referring to a provision of an enactment, lord goddard cj.said in bebb v. frank [[1939]. 1 k.b. 558]. , for ..... words so that they may have effect in their widest amplitude. ; this has been the legal position at least, since navinchandra mafatlal v. cit, bombay [(1955) 1 scr829 , the impugned act which prescribes one year compulsory public service in the government hospitals is referable to entry 6 list ii which reads publichealth and sanitation; hospitals ..... not seek recognition, affiliation or aid, its activity can be regulated in various ways provided the regulations do not take away or abridge the guaranteed right. regular tax measures, economic regulations, social welfare legislation, wage and hour legislation and similar measures may, of course have some effect upon the right under article 30(1 .....

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Apr 22 2024 (HC)

Mr.kushal B.r. Vs. The State Of Karnataka

Court : Karnataka

..... v. skegness urban district council [[1967]. 1 wlr52 , ignored the word charitable employed in sec. 11(1)(a) of the rating and valuation act, 1961, keeping in view the dominant purpose of the act; referring to a provision of an enactment, lord goddard cj.said in bebb v. frank [[1939]. 1 k.b. 558]. , for ..... words so that they may have effect in their widest amplitude. ; this has been the legal position at least, since navinchandra mafatlal v. cit, bombay [(1955) 1 scr829 , the impugned act which prescribes one year compulsory public service in the government hospitals is referable to entry 6 list ii which reads publichealth and sanitation; hospitals ..... not seek recognition, affiliation or aid, its activity can be regulated in various ways provided the regulations do not take away or abridge the guaranteed right. regular tax measures, economic regulations, social welfare legislation, wage and hour legislation and similar measures may, of course have some effect upon the right under article 30(1 .....

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Apr 19 2024 (SC)

Insolvency And Bankruptcy Board Of India Vs. Satyanarayan Bankatlal Ma ...

Court : Supreme Court of India

..... this respect could be made to the following judgments of this cout: (i) innoventive industries limited vs icici bank and another10; (ii) principal commissioner of income tax vs monnet ispat and energy limited11; (iii) e.s. krishnamurthy and others vs bharath hi-tech builders private limited12; (iv) pratap technocrats private limited and ..... having regard to them the registration of a motor vehicle does not automatically make it liable for taxation under the taxation act. the taxation act is a regulatory measure imposing compensatory taxes for the purpose of raising revenue to meet the expenditure for making roads, maintaining them and for facilitating the movement and ..... is recorded, application of either of the doctrines i.e. legislation by reference or legislation by incorporation , would lose their significance particularly when the two acts can coexist and operate without conflict.87. however, since this aspect was argued by the learned counsel appearing for the parties at great length, we .....

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Apr 19 2024 (SC)

Pernod Ricard India (p) Ltd. Vs. The State Of Madhya Pradesh

Court : Supreme Court of India

..... decide a case before it. this function is exclusive to the court, and a meaning found by any other 25 keshavji ravji & co. v. commissioner of income tax, (1990) 2 scc231 26 dr. major meeta sahai v. state of bihar, (2019) 20 scc17 18 person, for example an authorising agency, an investigating ..... do they aid?. interpretation is the exclusive domain of the court.25 a constitutional court is tasked with the sacred duty of interpreting the constitution, acts of parliament or states, subordinate legislations, regulations, instructions and even to practices having force of law. whichever or wherever the instrument, interpretation is the ..... principle governing subordinate legislation is slightly different in as much as the operation of a subordinate legislation is determined by the empowerment of the parent act. the legislative authorization enabling the executive to make rules prospectively or retrospectively is crucial. without a statutory empowerment, subordinate legislation will always commence to .....

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Apr 15 2024 (HC)

Srividya C G Vs. Serious Fraud Investigation Office

Court : Karnataka

..... of 2018 wp no.4671 of 2018 wp no.6074 of 2018 wp no.11889 of 2018 shareholders and stakeholders of dal, and violate various provisions of the companies act and the income tax act. d) the process involved three stages: pre-merger, merger, and post-merger. e) in the pre-merger stage, the accused decided on an artificial de ..... -merger, creating two non-existing undertakings to fulfill the condition for demerger. f) in the merger stage, a scheme of arrangement under sections 391(2), 394 of the act, 1956, ..... not been passed. however, this position will not be obtained if a different intention appears in the repealing act.36. in the case of kapur chand pokhraj, the supreme court held that the bombay sales tax act, 1953 (repealing sales act), did not make any change either in the offence or in the procedure prescribed to prosecute for that .....

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Apr 15 2024 (HC)

Supratim Sarkar Vs. The Serious Fraud Investigation Office

Court : Karnataka

..... of 2018 wp no.4671 of 2018 wp no.6074 of 2018 wp no.11889 of 2018 shareholders and stakeholders of dal, and violate various provisions of the companies act and the income tax act. d) the process involved three stages: pre-merger, merger, and post-merger. e) in the pre-merger stage, the accused decided on an artificial de ..... -merger, creating two non-existing undertakings to fulfill the condition for demerger. f) in the merger stage, a scheme of arrangement under sections 391(2), 394 of the act, 1956, ..... not been passed. however, this position will not be obtained if a different intention appears in the repealing act.36. in the case of kapur chand pokhraj, the supreme court held that the bombay sales tax act, 1953 (repealing sales act), did not make any change either in the offence or in the procedure prescribed to prosecute for that .....

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Apr 15 2024 (HC)

Sri K Ravi Nedungadi Vs. The Serious Fraud Investigation Office

Court : Karnataka

..... of 2018 wp no.4671 of 2018 wp no.6074 of 2018 wp no.11889 of 2018 shareholders and stakeholders of dal, and violate various provisions of the companies act and the income tax act. d) the process involved three stages: pre-merger, merger, and post-merger. e) in the pre-merger stage, the accused decided on an artificial de ..... -merger, creating two non-existing undertakings to fulfill the condition for demerger. f) in the merger stage, a scheme of arrangement under sections 391(2), 394 of the act, 1956, ..... not been passed. however, this position will not be obtained if a different intention appears in the repealing act.36. in the case of kapur chand pokhraj, the supreme court held that the bombay sales tax act, 1953 (repealing sales act), did not make any change either in the offence or in the procedure prescribed to prosecute for that .....

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Apr 15 2024 (HC)

Rishabh Mishra Vs. The Serious Fraud Investigation Office

Court : Karnataka

..... of 2018 wp no.4671 of 2018 wp no.6074 of 2018 wp no.11889 of 2018 shareholders and stakeholders of dal, and violate various provisions of the companies act and the income tax act. d) the process involved three stages: pre-merger, merger, and post-merger. e) in the pre-merger stage, the accused decided on an artificial de ..... -merger, creating two non-existing undertakings to fulfill the condition for demerger. f) in the merger stage, a scheme of arrangement under sections 391(2), 394 of the act, 1956, ..... not been passed. however, this position will not be obtained if a different intention appears in the repealing act.36. in the case of kapur chand pokhraj, the supreme court held that the bombay sales tax act, 1953 (repealing sales act), did not make any change either in the offence or in the procedure prescribed to prosecute for that .....

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Apr 15 2024 (HC)

Vinod Wadhawani Vs. The Serious Fraud Investigation Office

Court : Karnataka

..... of 2018 wp no.4671 of 2018 wp no.6074 of 2018 wp no.11889 of 2018 shareholders and stakeholders of dal, and violate various provisions of the companies act and the income tax act. d) the process involved three stages: pre-merger, merger, and post-merger. e) in the pre-merger stage, the accused decided on an artificial de ..... -merger, creating two non-existing undertakings to fulfill the condition for demerger. f) in the merger stage, a scheme of arrangement under sections 391(2), 394 of the act, 1956, ..... not been passed. however, this position will not be obtained if a different intention appears in the repealing act.36. in the case of kapur chand pokhraj, the supreme court held that the bombay sales tax act, 1953 (repealing sales act), did not make any change either in the offence or in the procedure prescribed to prosecute for that .....

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