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Commissioner of Income Tax Vs. Udaipur Distillery Co. Ltd.

Court : Rajasthan

Reported in : (2004)187CTR(Raj)377

..... section 43b of the it act, 1961. the d.b. held as under :'from the aforesaid discussions, conclusion rs irresistible that bottling fee was charged from the respondent-assessee by way ..... it could not be with in the ambit of section 43b before its amendment. the court concluded as under :'in view thereof for the additional reason also for asst. yr. 1988-89, liability incurred by assessee towards payment of bottling fee under the rajasthan excise act, 1950, r/w rule 69 of the rajasthan excise rules does not ..... under the rajasthan excise act for availing the privilege of dealing in potable liquor, the issue has been subject-matter for consideration in cit v. udaipar distillery co. ltd- relating to very same respondent in it appeal no. 8 of 2002 which relates to asst. yr. 1988-89, a period, which fell before the amendment was effected in .....

Commissioner of Income Tax Vs. A.M. Vaiyapuri Chettiar and anr.

Court : Chennai

Reported in : [1995]215ITR836(Mad)

..... motive relevant for the reunion except for an irrelevant motive of reduction of tax, such a reunion cannot be recognised in law. lastly, it was contended that after the amendment of the it act by the introduction of sub-s. (9) to s. 171 it was not possible, as far as income-tax purposes were concerned, to effect a partial partition ..... when there is no motive relevant for the reunion except for an irrelevant motive of reduction of tax, such a reunion cannot be recognised in law. after the amendment of the it act by the introduction of sub-s. (9) to s. 171 it was not possible as far as income-tax purposes were concerned, to effect a partial partition ..... of the members is already recognised. when the parties have agreed that they will reunite the fact that they would get tax concession cannot invalidate such a reunion. the amendment introduced to s. 171 cannot affect the transaction when such a transaction was valid in law. 9. we have heard the rival submissions. the conditions precedent for a .....

Commissioner of Income Tax Vs. Addison and Co. Ltd.

Court : Chennai

Reported in : (1999)154CTR(Mad)500

..... to us by the tribunal, at the instance of the revenue which question arises out of the tribunals order regarding assessment of the respondent company under the companies (profits) surtax act for the asst. yr. 1980-81, is as to 'whether on the facts and in the circumstances of the case, the tribunal is right in holdings that the capital ..... be made.5. rule 4 of the second schedule to the companies (profits) surtax act, 1964 was enacted in the year 1964 before the s. 80a and other associated sections of the act came to be introduced in the it act in the year 1965. rule 4 was not thereafter amended. the reference to total income in r. 4 was not altered to gross total ..... income. we cannot, however, on that ground hold that the total income referred to in r. 4, is the total income calculated in accordance with ss. 30 to 43a of the act, insofar as the business income is concerned .....

Hilltop Holdings India Ltd. Vs. Commissioner of Income Tax and ors.

Court : Kolkata

Reported in : (2005)3CALLT409(HC),(2005)197CTR(Cal)619,[2005]278ITR501(Cal)

..... indicate the changes introduced in the scheme. under section 143(1)(a), as originally stood, the ao was required to make a summary assessment. after the amendment under the direct tax laws (amendment) act, 1987, effective from 1st april, 1989, the scheme of summary assessment was omitted along with the assessee's right to object to the summary assessment, and ..... order of assessment under sub-section (3) dealing with the issues involved in the assessment. the scheme shows that the ao has to accept the return and the information furnished therewith within the scope of the proviso to section 143(1)(a) viz., in the nature of obvious corrections and not beyond. in case he wanted to ..... , the ao is free to make any addition after giving opportunity to the assessee, and the other, under section 143(1)(a), no addition impermissible by the information given in the return could be made by the ao. this is so because section 143(1)(a) does not contemplate any opportunity granted to the assessee and .....

Andaman and Nicobar Islands Forest and Plantation Development Corpn. L ...

Court : Kolkata

Reported in : (2005)198CTR(Cal)76,[2006]280ITR118(Cal)

..... , follows that the meaning that should be given to these words 'industrial undertaking' must be the natural meaning. it is all the more so because the it act is one consolidating and amending the law relating to income-tax and super-tax [see rao bahadur ravulu subba rao and ors. v. cit : [1956]30itr163(sc) ].'undertaking' in ..... consumption of a commodity in the process of manufacture which also may not help us for the purpose of interpretation of the provisions of the income-tax act, (it act); inasmuch as there the only consideration was whether the particular raw material was consumed for manufacturing of new article or thing. therefore, that decision would not ..... common parlance means an 'enterprise', 'venture', 'engagement'. it can as well mean 'the act of one who undertakes or engages in a project or business' (webster). an .....

Deputy Commissioner of Income Tax Vs. Machino Techno Sales (P) Ltd.

Court : Kolkata

Reported in : (1997)59TTJ(Cal)214

..... was beyond the assessees control. the existence of reasonable cause has been proved by the assessee with sufficient evidence as required by s. 273b of the act introduced by the taxation laws (amendment & miscellaneous provisions) act, 1986 w.e.f. 10th september, 1986.5. in the case of k. ravikumar & co. vs. ito (1989) 33 ttj (mad) ..... 'provisional' audit report under s. 44ab on 30th july, 1986, notwithstanding the fact that the accounts were not finalised and the statutory audit under the companies act had not been completed. this shows the bona fide of the assessee. the assessees conduct cannot, therefore, be considered contumacious or in conscious disregard of the ..... words specified date in second proviso cannot be read as contended by the learned counsel. it was argued by the learned counsel for the assessee that under it act, whenever the legislature wanted to exclude application of provisions of other enactments, it was specifically provided for in those sections such as ss. 179, 230a, .....

Srimati Preeti Rungta Vs. Income Tax Officer and ors.

Court : Kolkata

Reported in : (1996)130CTR(Cal)530

..... rbi from paying all the maturity amount as well as interest to the petitioner. copies of the impugned order were also sent to the petitioner and to vishwanath more for information.in wealth-tax proceedings for the asst. yr. 1989-90, the petitioner disclosed that she had received the gift of the nine per cent relief bond for rs. ..... . the section did not contemplate any adjudication or passing of any order thereunder. it is submitted that the validity of the transaction to which s. 281 of the act may have any application could be adjudicated only by a competent civil court in a properly instituted suit/proceeding after considering the evidence and contentions of the parties. it ..... form in which it was, or in the form in which it is after its amendment in the year 1975, does anything further, except saying as to what the law is in respect of transfers effected during the pendency of any proceedings under the it act, which come within the mischief and circumstances laid down in s. 281. it does .....

Gajendra Kumar Banthia Vs. Union of IndiA.

Court : Kolkata

Reported in : (1997)140CTR(Cal)150

..... the enforcement of the levy of a central tax there should be uniformity of procedure and identity of consequences from non-payment. with that end in view parliament amended the act and laid down a uniform procedure.in collector of malabar v. erimmal ebrahim hajee (supra) the supreme court followed purshottam govindjis case (supra) and held that ..... down in it.'and, again, at page 431, it was observed :'we think it absolutely incumbent on the courts, when considering the validity of sales under this act, to rigidly require an exact compliance with the formalities prescribed by the legislature : to do so at least as rigidly as the courts at home have, for instance ..... 'the detenu'), who is said to have been detained in civil prison by respondent no. 2 in purported exercise of his jurisdiction under s. 222 of the it act, 1961, read with the relevant rules contained in the second schedule appended thereto.2. the detenu has been carrying on the business of jute and distributorship in cinematographic .....

The Commissioner of Income Tax (Central) Vs. Padmini Technologies Ltd.

Court : Delhi

..... export business or also that of the domestic business. 9. before we proceed further it may be relevant to note even though provisions of section 80 hhc have been amended from time, the expression total turnover of the business has not undergone a change. the expression finds mention in sub-section (3)(1)(c) of section 80 ..... for the assessment year 1996-1997, the assessee had filed a return of income declaring nil income. the assessees income before claiming deductions under chapter via of the it act was rs.4.39 crores. against this income, the assessee had claimed various deductions including a deduction under section 80 hhc amounting to rs.3.78 crores. during ..... divisions. however, in earlier years the assessee had earned losses in the oil division. the assessee claimed deductions under section 80 hh and 80 i of the it act. to sustain its claim for deduction, the assessee took the stand that the divisions should be treated separately and the losses suffered in the earlier years in the .....

Vodafone Essar Ltd Vs. Raju Sud

Court : Mumbai

..... services relating to billing and the customer service are part of indian telegraph rules which are under control and ambit of trai. 17 the information technology act, 2000 (for short, "it act") has recognised the transactions carried out by means of electronic data, interchange and other means of electronic communication, commonly referred to as "electronic ..... matter could not be settled and ultimately heard on 23.09.2011. the plaintiffs have filed compilation of documents basically copy of telecommunication tariff (forty-sixth amendment) order, 2008 and a copy of letter addressed by telecom regulatory authority of india (trai) to all service providers. thereafter the matter was closed ..... are engaged in the business of providing mobile telephone services under a licence agreement dated 29-11-1994, issued by the government of india (as amended from time to time), under the terms and conditions set out thereon. under the provisions of the indian telegraphs rules 1951, and more particularly .....