Judgment Search Results Home > Cases Phrase: national tax tribunal act 2005 Court: andhra pradesh Page 1 of about 2,534 results (0.112 seconds)

Zaheerahmed Khan,s/O. Gulam Alikhan,r/ Vs. M.A. Gaffor, Chief Executiv ...

Court : Andhra Pradesh

..... council of scientific and industrial research (10 supra), the supreme court held that even if tribunals constituted under the administrative tribunals act, 1985 make some legal errors, still if substantial justice has been rendered, the court should ..... the petitioner is responsible for sale of lands of the institution; that the petitioner was reinstated as muthawalli only on 25-05-2000 and had not been acting as muthawalli prior thereto and the transactions relating to sale of properties of the institution relied upon by the tribunal occurred prior to the year 2000 when he was not in management of the properties of the institution; in any event zaheer ali khan/zaheer khan ..... and conclusion reached is not the subject matter of the appeal; that although the special officer ought to have given reasons or clearly stated that he had accepted or negated the enquiry report dt.15.01.2005, even if he did not do so and simply subscribed his signature on 11.02.2004, the enquiry proceedings cannot be set aside since there is prima facie record to show the sale of wakf ..... m.a.hafeez siddiqui in the said report, the impugned order need not be set aside; even the copy of the enquiry report dt.15- 01-2005 of m.a.hafeez siddiqui was not furnished to the petitioner and this violated the principles of natural justice; the enquiry officer as well as the tribunal ought to have seen that the complainant had not made the complaint in the form of an affidavit as mandated by section 70 and ..... national ..... tax, .....

Commissioner of Income Tax Vs. Majjidunnisa Begum

Court : Andhra Pradesh

Reported in : [1996]221ITR189(AP)

..... on identical facts dealing with the question of taxability of an erstwhile employee of the united nations, a division bench of the delhi high court has also taken the same view in cit vs . dr. ..... in the pension receivable by the widow after the death of her husband and the salary receivable by the employee of the uno from the funds of the united nations from out of which the pension is paid, the principle contained in s. ..... the it act, 1961, to state the case and refer the question of law, the tribunal has stated the case and referred the following question of law : 'whether, on the facts and circumstances of the case, the tribunal was justified in holding that the pension received by a widow of an ex-employee of the uno is exempt from the it act ?' 2. ..... to those conventions and immunities, the united nations (privileges and immunities) act, 1947, was enacted by parliament. ..... however, on further appeal to the tribunal, it was held that the pension received by the employee of the uno was exempt from tax, so the amount of pension received by the assessee could also be exempt from taxation and accordingly, the three appeals for the said assessment years were allowed on 7th ..... a widow of one late shri durvesh alam quadri, who was in the service of the united nations organisation (uno) from 1961 and died in harness in 1965. ..... reading of the provision extracted above, shows that the officials of the uno shall be exempted from tax on the salaries and emoluments paid to them by the united nations. .....

Anjan Trading Company Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1979]44STC185(AP)

..... adverting to the rival contentions put forward, the supreme court observed thus:these appeals arise out of a decision in a reference under section 24 of the state act under article 136 of the constitution and we have to consider whether it is a fit case for interference with the order of the high court when it held that the sales tax tribunal was right in its conclusion. ..... their lordships of the supreme courtmerely held, having regard to the scope of the reference under section 24 ofthe orissa sales tax act and the exercise of jurisdiction under article 136 ofthe constitution, that it was not possible to hold that the decision reachedby the sales tax tribunal,. ..... in confirming the order of the assistant commissioner, the sales tax tribunal of orissa relied upon a notification of the government of india dated 31st january, 1958. ..... in arriving at the decision, the andhra pradesh high court relied upon a letter from the director of the national chemical laboratory, poona, dated 29th january, 1959, addressed to the secretary, council of scientific and industrial research, new delhi, as also upon another letter from the central food technological research institute, mysore, dated ..... apart from this, it is not known whether all the uses which are mentioned in the definition of 'oil-seeds' were brought to the notice of the national chemical laboratory, poona, and of the central food technological research institute, mysore, in rendering their opinions. .....

S.L.S. Power Ltd., Navalok Gardens Rep. by Its Managing Driector Sri.V ...

Court : Andhra Pradesh

Reported in : (2009)25VST55(AP)

..... commissioner of commercial taxes, hyderabad (2007) 5 vst 388, held that, when a matter was pending before the sales tax tribunal and a revision was initiated by the authority under the act, if a request was made by the assessee to stay the revision till the disposal of the appeal, in view of the mandate of section20 (2-a), stay should invariably be granted. ..... the questions (1) whether a particular turnover was exclusive of freight or not; (2) whether the purchase price relating to the purchases made from unregistered dealers should include all expenses including freight for the purpose of levy of tax and (3) whether the agreement of purchase with the unregistered dealers stipulated delivery of the goods at the premises of the dealer or at the premises of the seller, were questions of fact to be decided with reference to documentary evidence of that ..... raji reddy, learned special standing counsel for commercial taxes, would contend that the petitioner had an effective alternative remedy of an appeal to the sales tax appellate tribunal under section 21 of the act, without exhausting which they were not entitled to invoke the extraordinary jurisdiction of this court under article 226 of the constitution of india, that the full bench, in indo national ltd. ..... gujarat ambuja cement ltd (2005) 6 scc 499 and l.k. .....

J. Raghothama Reddy Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Reported in : [1992]195ITR895(AP); [1992]61TAXMAN136(AP)

..... 122 of 1985, the petitioner had obtained orders from this court under section 256(2) of the act requiring the appellate tribunal to refer the following questions : '(3) whether, on the facts and in the circumstances of the case, the capital gains arising out of the acquisition of lands covered by ..... who seeks to revise the order, to bring on record the fact that the assessee's son was not assessed on his half share (7) whether, on the facts and in the circumstances of the case, the tribunal is justified in upholding the commissioner's remand order, remanding the assessment proceedings to the income-tax officer and disbelieving the compromise memo, especially when md. ..... tribunal, however, held that the commissioner of income-tax had sufficient material to justify exercise of his revisional jurisdiction under section 263 of the income-tax act. ..... the assessee filed an appeal before the income-tax appellate tribunal which remanded the question of apportionment and the question of tenancy for determination by the assessing officer for the reason that there was no adequate material to sustain the case of ..... the tribunal also found that possession of the property having been taken on october 12, 1973, after publication of a notification under section 17 and a notice under section 9(1) of the act, the property had absolutely vested in the government of income-tax was right in directing assessment of the income arising therefrom for the assessment year 1974-75 in respect of both the properties .....

Justice S. Obul Reddi Vs. Chairman, Central Board of Direct Taxes and ...

Court : Andhra Pradesh

Reported in : 1996(4)ALT64

..... 2,500/- per month paid by the government of india to him as the chairman of the national industrial tribunal (for short 'nit'), is not liable to be taxed under the income-tax act, 1961.2. ..... ratnakar, the learned counsel for the petitioner, has contended that the terms and conditions of appointment of the petitioner as chairman, national industrial tribunal are analogous to the provisions of the act, that the petitioner was appointed only because he was a retired chief justice and that he is entitled to avail all those benefits which he was earlier enjoying as chief justice in regard to pay and allowances, therefore house ..... ) of the andhra pradesh high court, on his appointment as chairman, national industrial tribunal, hyderabad, appointed by government to decide the question relating to pay, salary, allowances and other benefits payable to the employees of regional rural banks constituted by government under the regional rural banks act, 1976, with effect from 30-11-1987 when the tribunal assumed charge:-(i) pay: shri reddi, chief justice (retd. ..... if that be so, exemption from liability to pay income-tax on certain perquisites received by a judge/chief justice should, in our view, also apply to those retired judge/ chief justice, while functioning as presiding officer of a commission of enquiry or chairman, national industrial tribunal or any other tribunal. .....

Commissioner of Income-tax Vs. Merchant Navy Club

Court : Andhra Pradesh

Reported in : [1974]96ITR261(AP)

..... the income-tax officer the assessee contended that, (i) under the sales tax act, the sales tax appellate tribunal had decided that the assessee club was not a dealer and the surplus realised by it was not its profit; (ii) the club is a mutual benefit society and hence the surplus realised by it was not liable to income-tax under the income-tax act.5. ..... the learned counsel appearing for the assessee, contended that the stand taken by the department before the income-tax authorities and the tribunal was that there was a sale by the paying members to the non-paying members. ..... young men's indian association, : [1970]3scr680 the supreme court observed thus :'if the club even though a distinct legal entity is only acting as an agent for its members in the matter of supply of various preparations to them no sale would be involved as the element of transfer would be completely ..... by subscribing their names to a memorandum of association filed with the registrar of joint stock companies under the societies registration act, 1860, some persons formed themselves into a society and got it registered under section 3 ofthe societies registration act; one of the objects of the assessee-club was to provide recreation for the officers and ratings of vessels of the merchant navies of ..... committee has also power to invite the companies of visiting warships of any nationality to be special honorary members. ..... national employers' mutual general insurance ..... national employers mutual general insurance .....

M/S. Gmmco Limited, Plot No.59, Pandt Colony Vs. State of A.P. Rep by ...

Court : Andhra Pradesh

..... the revenue are not tied up merely with realising as much revenue as possible, willy nilly, merely looking to the productivity aspect of taxation; the said expression must be regarded as involving a conception of acts or orders which are subversive of the administration of revenue; there must be some grievous error in the order passed by the officer which might set a bad trend or pattern for similar assessments which, ..... department without any thought of going into the particular aspect of the assessment; the scope of interference is not to set aside merely unfavourable orders and bring to tax some more money to the treasury; the section is not meant to get at sheer escapement of revenue; and "prejudice" must be prejudice to the revenue administration. ..... cit9:- ".........the words of the section enable the commissioner to call for and examine the record of any proceeding under the act and to pass such orders as he deems necessary as the circumstances of the case justify when he considers that the order passed was erroneous ..... tribunal, in the appeal preferred against the order of the revisional authority, had subsequently held that the petitioners goods were liable to tax at 8% even though they fell under entry 1 of the first schedule, is of no consequence in determining whether the deputy commissioner had exceeded his jurisdiction in exercising his revisional powers under section 20(2) of the act ..... national ..... cause notice dated 11.11.2005 proposing to enhance the rate of tax on the entire .....

Westmercurr Handelmiji Vs. Commissioner of Income-tax, Hyderabad. [[19 ...

Court : Andhra Pradesh

Reported in : [1968]67ITR39(AP)

..... - the income-tax appellate tribunal has referred the case under section 66(1) on the following question namely :'whether, on the facts and in the circumstances of the case, the commission earned by the non-resident was liable to tax under section 4(1)(a) of the act ? ..... the appellate assistant commissioner as well as the tribunal maintained this order.the assessees contention is that since there is no agreement to retain the money here, the g.m.p.c. ..... the income-tax officer assessed westam under section 4(1)(a) of the act on the commission as if it was received by the non-resident company in india. ..... westmercurr handelmiji (referred to as 'westam') was a non-resident firm of dutch nationality. ..... under section 43 of the income-tax act, the g.m.p.c. ..... commissioner of income-tax [[1962] 44 i.t.r. ..... commissioner of income-tax [[1962] 44 i.t.r. ..... in commissioner of income-tax v. p.v. ..... this very contention was considered by a bench of this court is commissioner of income-tax v. p.v. ..... it acted as the sales agent in europe of the gudur mica produce co. .....

Addepally Nageswara Rao and Brothers Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Reported in : [1971]79ITR306(AP)

..... last clause to which our attention was drawn is clause (9) of the deed, that clause merely states that the current provisions of the indian partnership act of 1932 will apply for the conduct of the affairs of the company and for defining the rights and liabilities of the partnership as well as for ..... that is why the judges, at one stage, categorically stated at page 644 that:' as the appellate tribunal has pointed out in this case, the partnership deed as amended by the deed of clarification provides that the profit is to be shared among the two major partners and the minor admitted to the benefits ..... but in view of the subsequent portion of the said subsection that a minor is not irauiy case personally liable for any such act, no one can be left in doubt that what is affected by sub-section (3) of section 30 is not the person of the minor or his other property not brought in in the assets of the firm but only the share ..... this is a reference made to this court under section 66(1) of the indian income-tax act, 1922 (xi of 1922), hereinafter called the ' act ', and raises the following three questions :' (1) whether, in the facts and circumstances of the case, the assessee is entitled to renewal of registration for the ..... so far as the contention relating to mareswara rao being a partner was concerned, the tribunal reached the conclusion that the commissioner had not recorded any final conclusion on that aspect ..... been dissented to by the calcutta high court in national trading company v. .....