Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Court: chennai Page 1 of about 285 results (0.145 seconds)

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

..... of tax which would have been evaded, of the statement or account had been accepted as true. 97. the present section 277 was substituted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975, providing for graded punishment depending upon the quantum of tax sought to be evaded. before such substitution, under ..... chapter xx-a dealing with the acquisition of immovable properties in certain cases of transfer to counteract evasion of tax, introduced for the first time by the taxation laws (amendment) act, 1972, with effect from november 15, 1972, consisting of sections 269a to 269s, in cases of prosecution for violation of certain provisions therein. 89 ..... 63. the provisions of this new section 273a are substantially similar to the provisions of sub-section (4a) of section 271, which was deleted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975. 64. section 279(1a) prescribes that a person shall not be proceeded against for an offence under section .....

Sitalakshmi Mills Ltd. and ors. Vs. the Deputy Commercial Tax Officer ...

Court : Chennai

Reported in : [1968]22STC436(Mad)

..... which, as the legal position then stood, had no share in the proceeds of inter-state taxation. the taxation enquiry commission, 1953-54, went into the matter and made suggestions in that regard. eventually the constitution (sixth amendment) act, 1956, was enacted. ' by this act, power was shifted from the state list to the union list to tax the sale or ..... think that merely because the rate of tax is such that it may possibly discourage the taxable event, it will not per se cease to be a law with respect to taxation. supposing the rate of tax on income is so high that it retards or brings to a standstill the incentive to make or earn income, can it ..... the scope of the taxing power. but there are constitutional limitations subject to which alone the legislature can exercise the taxing power. we need not reiterate that fiscal laws should be consistent with the freedom under article 301 except to the extent the freedom itself is qualified by the other provisions of part xiii of the constitution. .....

Sitalakshmi Mills Ltd. Vs. the Deputy Commercial Tax Officer and ors.

Court : Chennai

Reported in : (1969)2MLJ22

..... which, as the legal position then stood, had no share in the proceeds of inter-state taxation. the taxation enquiry commission, 1953-54 went into the matter and made suggestions in that regard. eventually the constitution (sixth amendment) act, 1956 was enacted. by this act power was shifted from the state list to the union list to tax the sale or ..... think that merely because the rate of tax is such that it may possibly discourage the taxable event, it will not per se cease to be a law with respect to taxation. suppose the rate of tax on income is so high that it retards or brings to a standstill the incentive to make or earn income, can it ..... the scope of the taxing power. but there are constitutional limitations subject to which alone the legislature can exercise the taxing power. we need not reiterate that fiscal laws should be consistent with the freedom under article 301 except to the extent the freedom itself is qualified by the other provisions of part xiii of the constitution. .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... to be understood. thus, it cannot be said that parliament divested itself of the power to levy service tax vide enactment of the constitution (forty-sixth amendment) act. even in the report of the law commission, it has been observed that ".if a hire-purchase transaction results in a sale, sales-tax is undoubtedly leviable by the states. no doubt, ..... it is to be noted that the hon'ble supreme court in mafftalal industries ltd.,v union of india [(1997) 5, scc536, held that in the matter of taxation laws the court permits a great latitude to the discretion of the legislature and the state is allowed to pick and choose objects, persons, methods, and even rates for ..... in this context refer to the decision of mafatlal industries ltd. v. union of india, (1997) 5 scc536scc para 343, at pp. 740-41): in the matter of taxation laws, the court permits a great latitude to the discretion of the legislature. the state is allowed to pick and choose districts, objects, persons, methods and even rates for .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... the portion of the said judgment which is apposite is extracted hereunder: 29. while dealing with constitutional validity of a taxation law enacted by parliament or state legislature, the court must have regard to the following principles: (i) there is always presumption in favour of constitutionality of a ..... provisions. 21 the hon'ble supreme court of india, in a catena of decisions, has laid down certain principles while dealing with the constitutional validity of a taxation law enacted by the parliament or legislature and one such decision is reported in 2012 (5) scale 467, state of madhya pradesh versus rakesh kohli and another. ..... home solutions-ii case for upholding the validity of the amended provisions, viz., section 65(105)(zzzz) and section 66 of the finance act, 1994. 29 in (2011) 4 scc450 mineral area development authority and others versus steel authority of india and others.the nature of taxation in respect of royalty came up for consideration and the .....

R. Vs. M., T. V. D. and Co. V. Commissioner of Income-tax, Madras.

Court : Chennai

Reported in : [1963]50ITR23(Mad)

..... of promulgation thereof. immediately following it, that is to say, on 10th december, 1949, ordinance xxxiii of 1949, the taxation laws amendment second ordinance, 1949, was promulgated which repeated the provisions of the earlier ordinance. on the 31st december, 1949, the taxation laws (extension to the merged states and amendment) act, 1949, was passed and received the assent of the governor-general. by section 11 of this ..... sale was after the cessation of the business, it would not be profit of a business which was 'carried on' by the assessee. in 1949 this provision was amended by section ii of the taxation laws act, 1949 (lxvii of 1949), by inserting the words 'whether during the continuance of the business or after the cessation thereof'. even assuming then that these buses were .....

M.R. Pratap Vs. V.M. Muthukrishnan, Income-tax Officer

Court : Chennai

Reported in : [1977]110ITR655(Mad)

..... petitioner has not signed as the principal officer. but mr. n. c. raghavachari would try to get over this position by stating that parliament has now, by the taxation laws (amendment) act of 1975, which took effect from april i, 1976, has removed the expression ' the principal officer ' occurring in section 140(c), in so far as it ..... officer' under section 2(35) of the income-tax acj:. now, by the introduction of section 278b by the taxation laws (amendment) act of 1975, with effect from october 1, 1975, it is enacted that where an offence under this act has been committed by a company, every person who, at the time the offence was committed, was in charge of ..... the effect that now a director can be prosecuted along with the company after october 1, 1975, from which date the amendment came into force. this sub-section (1 a) was inserted by the income-tax (amendment) act, 1965, on the date on which section 271(4a) was introduced. section 271(4a) says that, notwithstanding anything contained .....

National Mineral Development Corporation Ltd. Vs. the State of Tamil N ...

Court : Chennai

Reported in : [1987]67STC1(Mad)

..... . 144]. most of the difficulty has arisen out of the fact that, before 1967, a literal application of section 11(1)(c) of the act (now amended by section 4(1) of the misrepresentation act, 1967) would take away the buyer's right to reject for breach of condition once the property in the goods had passed. the more natural ..... in inter-state commerce and there sold was not unconstitutional. as the tax did not discriminate against inter-state commerce, it was held to be legal. "non-discriminatory taxation of the instrumentalities of inter-state commerce is not prohibited." where the sale is completed outside the state, it is not open to the state to impose a sales ..... be complete when the auctioneer announces the completion by the fall of the hammer, the rights, duties or liabilities arising under a contract of sale by implication of the law may be negatived or varied by express agreement or by course dealing between the parties. in the instant case, he pointed out that by making a provision in .....

Mani Vs. the Commissioner of Income Tax-i

Court : Chennai

Reported in : [2010]320ITR472(Mad)

..... conferred upon the commissioner under section 273-a of the act] will indicate that it is a power coupled with a duty to do justice and the commissioner is under ..... considering the scope of section 271(4-a) of the income tax act relating to the waiver of penalty, wherein the honourable supreme court in paragraph 6 held as hereunder;a reading of the provisions of section 271(4-a) [after deletion of the said provisions by taxation laws (amendment) act, 1975 with effect from 1/10/1975 such power is now ..... to the assessee. thus, the authority which wields the power for its own advantage under the act is given the right to forego the advantage when required to wield it in a manner it considers just by relaxing the rigour of the law or in other permissible manners as laid down in section 119. the power is given for .....

Selvi J. Jayalalitha, Vs. the Union of India (Uoi), Rep. by Its Secret ...

Court : Chennai

Reported in : [2007]288ITR225(Mad)

..... a culpable mental state on the part of the accused in any prosecution for any offence under the act which requires such mental state. 37. in paragraph 12.2 of the explanatory notes on the taxation laws (amendment) act, 1986, it is stated that in order to effectively tackle the problem of tax evasion, the income ..... tax department will implement a strategy consisting inter alia of removing weaknesses in the law which hinder effective prosecution of tax evaders and that it ..... person to prove beyond reasonable doubt that the failure was not wilful. 36. we will next look at the position that prevailed before the act was amended. section 29 of the taxation laws (amendment and miscellaneous provisions) act, 1986 introduced several changes in sections 271a, 271b, 272a, 272aa, 272b, 273, 273b, 276a, 276ab, 276b, 276dd and 276e .....