Court : Chennai
Reported in : (2005)1MLJ593; [2005]140STC112(Mad)
..... the state of tamil nadu; (ii) the petitioner even while participating in the auction obtained and submitted an income tax certificate under the proviso to section 206(1) of the income tax act, 1961 from its income tax authority and submitted the same to the district forest officer, so that a 15% debit on the purchase ..... non-recovery of income tax at source while effecting full payment to secure a delivery order of the seller impresses a requisite obligation on the petitioner to transport the goods to its factory in karnataka for manufacture;(iii) sections 35 and 36 of the tamil nadu forest act and the tamil nadu sandalwood ..... karnataka and the very delivery and transportation is covered by the transport pass in form-41 issued under rule 155 of the karnataka forest rules, 1969, form-39 issued under the karnataka sales tax act, 1957 and permit in form-i issued by the 1st respondent - district forest officer, sathyamangalam or his delegates, the goods being sold and transported through a designated route to a destination within ..... tax at 12% whereas the inter-state sales attract tax at 4% under section 8(1) of the central sales tax act, 1956 because the petitioner is a registered dealer under the central sales tax act ..... permits under the karnataka and tamil nadu acts and obtained the necessary income-tax certificate, but that was all voluntary ..... inter state trade and commerce, and hence only chargeable to tax under section-8 of the central sales tax act, and not under the tamil nadu act.3. .....
Tag this Judgment!Court : Kolkata
Reported in : (1996)2CALLT141(HC),[1999]238ITR257(Cal)
..... this writ application is directed against a revi-sional order passed by the commissioner of income-tax (ix), west bengal under section 264 of the income-tax act, 1961 (for short 'the act'), affirming the order passed by the income-tax officer refusing to cancel the disallowance made in the intimation under section 143(1)(a) of the act. 2. ..... therefore, i am of the view that the authorities below have acted illegally and with material irregularity in the exercise of their jurisdiction in not allowing the application filed under section 154 of the income-tax act for rectification of the mistakes which had cropped up for not filing the special audit certificate as required under section 80hhc of the act. ..... the stage of furnishing of the proof is reached as and when the proof is demanded by the assessing officer at a notice under section 143(2) of the income-tax act. ..... of the return ; (bb) the return is accompanied by the report of the audit obtained under section 44ab ; (c) the return is accompanied by proof of- (i) the tax, if any, claimed to have been deducted at source and the advance tax and tax on self-assessment, if any, claimed to have been paid, (ii) the amount of compulsory deposit, if any, claimed to have been made under the compulsory deposit scheme (income-tax payers) act, 1974 (38 of 1974) ; (d) where regular books of account are maintained by the assessee, the ..... 10ccac was omitted to be enclosed with the return although the audit was carried out and certificate in form no. .....
Tag this Judgment!Court : Mumbai
Reported in : [2009]319ITR399(Bom)
..... 198889, the income of the petitioner was exempted under section 10(22) of the income tax act, 1961 (hereinafter referred to as 'the act'). ..... by the prescribed authority and subsequently that government or the prescribed authority is satisfied that(i) such fund or institution or trust or any university or other educational institution or any hospital or other medical institution has not(a) applied its income in accordance with the provisions contained in clause (a) of the third proviso; or(b) invested or deposited its funds in accordance with the provisions contained in clause (b) of the third proviso; or(ii) the activities of such fund or institution or trust or any ..... considering the narrow controversy, we will first consider rule 2ca of the income tax rules, which reads as under:guidelines for approval under sub-clauses (vi) and (via) of clause (23c) of section 10, rule 2ca(1). ..... in pursuance of the provisions contained in sub-clauses (vi) and (via) of clause (23c) of section 10 read with sub-rule (3) of rule 2ca, the central board of direct taxes hereby authorises the following chief commissioners or directors generals to act as prescribed authority for the purposes of sub-clauses (vi) and (via) of clause (23c) of section 10 in relation to any university or other educational institution or any hospital or other medical institution with effect from the 1st day of june 2007, namely:(i) for ..... section 10(22) was omitted by finance (no.2) act, 1998 with effect from 1st april 1999, i.e .....
Tag this Judgment!Court : Delhi
Reported in : [2002]254ITR425(Delhi)
..... the income-tax officer found that the acceptance of cash loans to the tune of the aforesaid amounts is vocative of section 269ss of the income-tax act, 1961, and, consequently, mr. a. k. ..... it is also mentioned in the petition that section 276dd of the income-tax act has been omitted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, and thus taking of cash loan up to rs. ..... in this case, the main question which arose for the consideration was whether after the substitution of a new section 276b, with effect from april 1, 1989, omitting the default of non-deduction of tax at source from the ambit of the said section, a complaint for failure to deduct tax at source during the period prior to april 1, 1989, could still be filed after the said date it is held in that case that a bare perusal of the aforenoted provisions read with ..... the object behind the amendment of section 276b and simultaneous introduction of the new section 271c in the act, makes it abundantly clear that .....
Tag this Judgment!Court : Chennai
Reported in : (1998)62TTJ(Mad)432
..... cit : [1998]229itr383(sc) , in which it was held as under :'under section 254 of the income tax act, 1961, the tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders ..... section 253 of the income tax act, 1961 provides for an appeal to the tribunal against the various decisions of the income tax ..... the learned departmental representative pointed out that there was retrospective amendment by the finance act, 1990, to section 28 of the income tax act, by which sections 28(iiib) and 28(iiic), which read as under, have been added and the income by way of cash incentive received by the assessee was made chargeable to income-tax under the head 'profits and gains of business or profession' with effect from 1-4- 1967, and 1-4-1972, respectively :'28(iiib) cash assistance (by whatever name called) ..... the departmental representative has drawn our attention to section 37(5) of the income tax act and stated that the section includes for the purpose of disallowance not only guest house maintained by the assessee, but also the guest house taken on hire ..... if the legislature wilfully omits to incorporate something of an analogous law in a subsequent statute, or even if there is a casus omissus in a statute, the language of which is otherwise plain and unambiguous, the court is not competent to supply the omission by engrafting on it or introducing in ..... opportunity for claiming the deduction for which he has wilfully omitted to fulfil certain conditions. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2007)213CTR(SC)291; 2007(13)SCALE346; 2007AIRSCW7434
..... and cit(a) were right in disallowing the claim of the assessee for adjustment of 10% of export incentive against indirect cost of trading goods while allowing deduction under section 80hhc of the income-tax act as it stood at the relevant time.facts in the civil appeal arising out of s.l.p. (c) no. ..... counsel, the word costs being attributable to exports would attract the allocation ratio only in such cases where the tax payer is engaged in earning income in foreign exchange from exports and simultaneously earning income from domestic sales and, that, such ratio is not applicable in cases falling under section 80hhc(3)(b) because that sub-section categorically states that the profits derived from exports shall be the export turnover minus direct and indirect costs. ..... in respect of trading goods;(b) 'adjusted profits of the business' means the profits of the business as reduced by the profits derived from the business of export out of india of trading goods as computed in the manner provided in clause (b) of sub-section (3);(c) 'adjusted total turnover' means the total turnover of the business as reduced by the export turnover in respect of trading goods;(d) 'direct costs' means costs directly attributable to the trading goods exported out of india including the ..... as stated above, in our opinion, the words 'attributable' in section 80hhc(3)(b) in the main section itself indicates that apportionment (principle of attribution) is not omitted from the said provision of section 80hhc(3)(b). .....
Tag this Judgment!Court : Gujarat
Reported in : [1998]231ITR529(Guj)
..... whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in law in holding that the distributions received by the assessee from various discretionary trusts were assessable only in the hands of the trustees of the respective trusts under section 164 of the income-tax act, 1961, and not in the hands of the assessee ?2. ..... whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in law in holding that the distributions received by the assessee from various discretionary trusts were assessable only in the hands of the trustees of the respective trusts under section 164 of the income-tax act, 1961, and not in the hands of the assessee 2. ..... whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in law in holding that the amount received by the assessee from various discretionary trusts is exempt from tax inasmuch as the amount was paid out of dividends received by the trusts which were exempt under section 80k of the income-tax act, 1961 ? ..... - the following questions had been referred to this court for its opinion under section 256(1) of the income-tax act, 1961, in the above two references :income-tax reference no. ..... 11,990 received by the assessee from various discretionary trusts is exempt from tax inasmuch as the said sum was paid out of dividends received by the trusts which were exempt under section 80k of the income-tax act, 1961 ? .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1998]231ITR524(SC); JT1998(9)SC150; (1998)9SCC646
..... (2) whether, on the facts and in the circumstances of the case, the in come tax appellate tribunal was right in law in holding that the amount received by assessee from various discretionary trusts is exempt from tax inasmuch as the amount was paid out of dividends, received by the trusts which were exempt under section 80-k of the income tax act, 1961.the first question was answered by the high court in the affirmative, i.e. ..... they read as follows:(1) whether, on the facts and in the circumstances of the case, the income tax appellate tribunal was right in law in holding that the distributions received by the assessee from various discretionary trusts were assessable only in the hands of the assessee of the respective trusts under section 164 of the income tax act, 1961 and not in the hands of the assessee. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1999)153CTR(SC)201
..... lahoti, j.in reference under section 256 of the income tax act, 1961 (hereinafter referred to as `the act') the following three question amongst others were answered by the high court in favour of the assessee and against the revenue :-for assessment years 1974-75 and 1975-764. ..... the high court has also formed an opinion that section 35c of the act was designed to encourage development of agriculture and therefore gave, a weighted deduction in respect of expenditure 'incurred in providing to the agriculturists services and facilities specified there in. ..... whether on the facts and in the circumstances of the case, the tribunal was right in holding that the weighted deduction under section 35 b of the act on only 50 per cent of the amount of rs. ..... 1,60,428 for assessment year 1975-76 under section 35 c of the act ?for assessment year 1974-756. ..... section 35c of the act (as it stood during the assessment years 1974-75 and 1975-76) provided for deduction in respect of certain expenses referable to use as raw material of any product of agriculture etc. .....
Tag this Judgment!Court : Chennai
Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)
..... of the petitioner for the offences under the indian penal code, 1860, is not legally permissible, as there is no section for such prosecution under section 279(1) of the income-tax act, 1961, and if the complaint had been filed limited to offence under the income-tax act alone, there was a possibility of such offences being compounded under the benevolent provisions adumbrated in sub-section (2) of section 279 and the launching of prosecution for offences under the indian penal code, which are non ..... any person (i) who has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under the act) containing a false entry or statement, or (ii) who makes or causes to be made any false entry in such books or documents, or (iii) who omits or causes to be omitted, any relevant entry or statement in such books or documents, or (iv) who causes any other circumstance to exist which will have the effect of enabling him to evade any ..... . what made punishable under the deleted section 276aa, as already indicated, was violation of the provisions of section 269ab or sub-section (5) of section 269-i, and the moment the said section had been omitted, such prosecution is not permissible on and from the date of such omission and it should not mean that no prosecution for violation of other provisions of that chapter is permissible, if there are provisions incorporated to visit those violations .....
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