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Commissioner of Income Tax Vs. P. Visalakshi

Court : Chennai

Reported in : (1996)130CTR(Mad)488; [1996]217ITR282(Mad)

..... accepted their case. the revenue preferred an appeal before the tribunal. the tribunal recorded its agreement with the view of the aac. 3. chapter xv of the act deals with special cases of tax liability and incorporates a general provision under s. 159 falling under the said chapter that where a person dies, his legal representatives shall be liable to pay any ..... a share. the fiction created by expln. 1 has to be given its due and full effect as the fiction created by s. 18a(9)(b) of the indian it act, 1922, was given by this court in cit vs. s. teja singh : [1959]35itr408(sc) . it was held in that case that the fiction that the failure to send an estimate of ..... date. therefore, if a person is not alive on the valuation date and he dies before the valuation date, under the provisions of the act, there is no question at all of that person being assessed to wealth-tax for any period prior to the valuation date, and, with respect, we may point out that the concept of assessment for the whole .....

Premina Exports and 24 ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(84)ECC434

..... only to those machines which are directly used in the manufacture of garments.it was contended that while interpreting notifications issued under section 25 of customs act 1962, no such additions can be made and that the notification should be interpretted as it is worded. it was further contended that by administrative ..... in his re-joinder the learned advocate appearing for the appellants submitted as under: (1) the classifications under the first schedule to the central excise tariff act, 1985 are not relevant in the present case. it may be that fabric is classified under one chapter and garments are classified under another chapter but ..... set of facts. for the purpose of interpreting the above expression, following judgments were referred:j.k. cotton spinning & weaving mills co. ltd. v. sales tax officer, kanpurcollector of central excise v. rajasthan state chemical works .standard fire works industries sivakasi and anr. v. collector of central excise maduraiferro alloys corporation ltd. .....

Premina Exports and 24 ors. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2002)(105)LC841Tri(Chennai)

..... only to those machines which are directly used in the manufacture of garments.it was contended that while interpreting notifications issued under section 25 of customs act, 1962, no such additions can be made and that the notification should be interpreted as it is worded. it was further contended that by administrative ..... . in his rejoinder the learned advocate appearing for the appellants submitted as under: 1) the classifications under the first schedule to the central excise tariff act, 1985 are not relevant in the present case. it may be that fabric is classified under one chapter and garments are classified under another chapter but ..... set of facts. for the purpose of interpreting the above expression, following judgements were referred:j.k. cotton spinning and weaving mills co. ltd. v. sales tax officer, kanpurcollector of central excise v. rajasthan state chemical worksstandard fire works industries sivakasi and anr. v. collector of central excise madurai 4) ceat tyres of india .....

The Secretary, Government of Madras, Home Department and anr. Vs. Zeni ...

Court : Supreme Court of India

Reported in : AIR1973SC724; (1973)1SCC162; [1973]2SCR973

..... constitutional question with which we are concerned could not arise before the enactment of the government of india act. 1935, because even if fees taken in courts were taxes on litigation, there was no bar to the levy of taxes on litigation.26. various judges have spoken about the nature of court fees. in the judgment under appeal ..... a case from canada, question (7) was put thus :is the esquimalt and nanaimo railway liable to tax (so-called) for forest protection imposed by section 123 of the 'forest act' (later corrected to section 121) of the forest act...in connection with its timber lands in the island railway belt acquired from canada in 1887 in articular does ..... the said tax (so called) derogate from the provisions of section 22 of the act of 1883' ?38. the privy council observed :the question is a short one. the exemption conferred by section 22 is given in the words 'the lands .....

Commissioner of Income-tax Vs. Rajesh Textile Mills Ltd.

Court : Gujarat

Reported in : (1988)71CTR(Guj)65; [1988]173ITR179(Guj)

..... expenditure on motor cars given to its managing directors for their use at bombay. he had disallowed this amount under the provision of section 40a(5) of the income-tax act, 1961 ('the act' for short), being the actual expenditure incurred by the assessee on this car plus depreciation. in appeal, the appellate assistant commissioner, following the decision of the tribunal in ..... with an entirely different problem. this court in the said decision was concerned with the ambit and scope of section 40(a)(v) and section 40(c) of the income-tax act, 1961, as were in force in the relevant assessment year 1969-70. in those days, there was no such provision like section 40a(5). section 40(a)(v) dealt ..... car perquisites in respect of the car given by the assessees for use to its two directors at rs 6,000 under section 40(5)(a)(ii) of the income-tax act, 1961, and in deleting the addition of rs. 33,809 out of the total addition of rs. 39,809 being the actual expenditure incurred by the assessee on account .....

Resources of Aviation Redressal Association Vs. Uoi and ors

Court : Delhi

..... c) of section 22a. 5. thus, it is manifest the apex court has expressed the view that once the development fee is received under section 22a of the 1994 act, which has the character of cess or tax, it cannot be levied by the executive fiat and accordingly came to hold as follows:- 19. section 22a of the 1994 ..... matters challenging the levy imposed by the central government under the airports authority of india act, 1994 (for short, the act'). the validity of the said notices were challenged on the ground that such imposition would tantamount to tax and without authority of law the tax could not be imposed. the division bench of this court expressed the view that it ..... act before its amendment by the 2008 act specifically provided that the development fees may be levied and collected at the rate as may be prescribed by the rules. hence, the rate .....

M/S. Kingfisher Airlines Ltd., Represented by Company Secretary Bharat ...

Court : Karnataka

..... against the petitioners for the financial years 2009-10, 2010-11 and 2011-12 for the offences punishable under section 276-b read with section 278-b of income tax act. 3. petitioner no. 1 is a registered company engaged in the business of operating passenger air lines in india. petitioner no. 2 is the chairman and managing ..... the order of assessing officer treating the petitioners as an assessee in default under section 201(1) and 201(1-a) of the i.t. act is set aside by the income tax appellate tribunal? ii. whether the criminal proceedings against the petitioners are liable to be quashed for want of necessary ingredients in the complaint filed before the ..... responding for the day-to-day business of the company. on 18.03.2011 respondent - income tax department conducted a survey on the premises of petitioner no. 1 under section 133-a of the income tax act (for short `the i.t. act'). during the course of survey the respondent department noticed from the records available in the premises of .....

M/s International Merchandising Company Llc (earlier Known As Internat ...

Court : Supreme Court of India

..... ca353236/2020 2. the appellant is engaged in providing diversified sports, entertainment and media services. it is registered with the jurisdictional service tax authorities under chapter v of the finance act, 1994 for taxable event categories such as management consultant services, event management services, business auxiliary services, business exhibition services, and tv ..... such case exists of manpower recruitment or between the agency and the supply agencies for temporary individual and whether service supply of manpower which is tax is liable on such services engaged for a specified period under manpower recruitment or for completion of particular or supply agency s service projects or ..... section 11 ca353236/2020 person for a consideration. 65(105)(k)]. and, since they act as supply agency, they fall within the definition of manpower recruitment or supply agency [section 65(68)]. and are liable to service tax.17. the second column of the circular which has been extracted above deals with .....

Bharat Barrel and Drum Mfg. Co. Pvt. Ltd. Vs. Municipal Corporation of ...

Court : Mumbai

Reported in : 1988(3)BomCR222; (1988)90BOMLR266; 1988MhLJ665

..... their rateable value as the standing committee may consider necessary for providing water supply. it may also levy additional water tax called 'the water benefit tax'. section 169 of the act contains provisions concerning the water taxes and charges. under sub-section (1) of section 169, notwithstanding anything contained in section 128, the standing committee ..... in the instant case, the scheme of section 169 of the bombay municipal corporation act appears to be that rules for water taxes and charges are to be prescribed only by the standing committee. in other words, special provisions concerning the water taxes and charges etc. are covered by section 169. to give a harmonious construction ..... exercise of powers under section 461(b) of the act in a field covered by section 169 of the act. we have already referred to the provisions of section 169 of the act which vest the standing committee with the power to frame rules for water taxes and charges. while a statute may undoubtedly delegate .....

Naveen Gun House and ors. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : AIR2003All187; 2003(2)AWC894; (2003)1UPLBEC709

..... entry 63 of list ii.11. before proceeding further, we want to make it clear that under the arms act, there is a provision of licence fee while the stamp duty is not a fee, it is a tax on certain transaction. this tax is levied in the shape of stamps on instruments recording transaction. the occasion for levy of stamp duty is ..... the document, which is executed as distinguished from thetransaction, which is embodied in the document.12. now we come to the provisions of the stamp act. we quote sections 3 and 17 .....