Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Court: allahabad Page 1 of about 107 results (0.078 seconds)

Vam Organic Chemicals Ltd. Vs. Commissioner of Sales Tax

Court : Allahabad

Reported in : [2000]119STC419(All)

..... . that was a case in which the court, was considering the expression 'any goods liable to tax' employed in section 28-a(l) of the act ..... . [1988] 69 stc 320 (sc) ; 1988 uptc 964 had occasion to interpret the following provisions of section 5a of the kerala general sales tax act, 1963 :'5a ..... trade or commerce or in the course of export out of india, such dealer shall be liable to pay an amount, which shall be equal to the difference between the amount of tax on the sale or purchase of such goods payable under section 3, section 3-a, section 3-aa or section 3-d, as the case may be, and the amount of the tax payable at concessional rate under this section, where the goods are purchased at the concessional rate, or which shall be equal to the tax payable under section 3, section 3-a, section 3-aa or section 3-d, as the case may be, where the goods are purchased without payment of the tax.'11 ..... . in the year 1979 the assessing authority faridabad, imposed upon the appellant the purchase tax under section 9 of the act for the assessment years 1976-79 and 1979 to 1980 and for subsequent years on the despatches made by the appellant on the manufactured goods to its various depots outside the state ..... . the honourable supreme court while interpreting the provisions of sub-section (1)(a) and (b) of section 5-a of the kerala general sales tax act, 1963 held that 'the cashew shells in the instant case, had been used as fuel in the kiln .....

Mamanchand Fakirchand, in Re.

Court : Allahabad

Reported in : [1954]26ITR112(All)

..... a case of an extra payment by way of an allowance, benefit or perquisite payable not on personal grounds but to the holder of an office or employment of profit, it being recognised that it is necessary for the holder of the office or employment of profit to meet such expenses by reason of the fact that the person holds such office or employment of profit.in this connection reference may be made to certain english decisions though the language of the english and indian income-tax acts not being exactly similar much assistance cannot be derived from those decisions.rowlatt, j. ..... relied on the provisions of section 4(3) (vi) of the income-tax act and claimed that the amount of 8 annas per bag was a special allowance granted to the assessee to meet the expenses wholly and necessarily incurred in the performance of its duties as commission agent.the appellate tribunal held against the assessee but decided to refer the question for our decision.the point raised before the appellate tribunal was that the amount of 8 annas per bag was a special allowance granted to the assessee who held an employment of profit to meet the expenses .....

Commissioner of Income-tax Vs. Sharma and Co.

Court : Allahabad

Reported in : AIR1965All277; [1965]57ITR470(All)

..... 67,597/- was exempt from inclusion in its total income under section 4(3)(vi) of the indian income-tax act, which at the relevant time stood as follows:'any income, profits or gains falling within the following classes shall not he included in the total income of the person receiving them: (vi) any special allowance, benefit or perquisite specifically granted to meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit. ..... there the court was concerned with a case under the excess profits tax act, and the question was whether the amount received by the assessee, who it seems was the predecessor of the assessee before us, as sole selling agent of the kanpur cotton mills was liable to be treated as the profits of a business. ..... the question referred to us is whether on the facts and in the circumstances of the case the amount was exempt under section 4(3)(vi) of the income-tax act. ..... the court found that what was received by the assessee was received by it as an employee ana, therefore, fell to fee treated as salary paid to the assessee and accordingly was outside the scope of the excess profits tax act. ..... 54,956/- was exempt under section 4(3)(vi) of the income-tax act?'5. .....

Shyam Biri Works (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2003)84ITD124(All.)

..... note, copy of re-conciliation statement regarding the undisclosed income determined in the order under sections 132(5) and 143(3) of the act, copy of the order sheets for the assessment year 1987-88 from 19-6-1987 to 30-3-1990, for the assessment year 1988-89 from 25-4-1989 to 30-3-1990 and for the assessment year 1989-90 from 31-1-1990 to 30-3-1990, copy of the order dated 27-9-1999 passed by the income-tax appellate tribunal deleting the penalty under section 271(1)(c) of the same assessee for the assessment years 1987-88 and 1988-89. ..... indian resins & polymers [1999] 235 itr 5 wherein hon'ble kerala high court held : casual and temporary workmen apart from permanent workmen employed by the assessee to be taken into consideration for finding whether assessee satisfied condition laid down in clause (iv) of section 80hh(2).though there is no definition of the term industrial undertaking in the income-tax act. ..... these appeals by the assessee are directed against the order of the commissioner of income-tax (central), kanpur (hereinafter referred to as "the cit(c)" dated 5-1-2001 passed under section 263 of the income-tax act, 1961 setting aside the assessment orders directing the assessing officer to complete the re-assessments for the assessment years 1987-88, 1988-89 and 1989-90.2. .....

Sushil Kumar Maheshwari S/O Late V.K. Maheshwari Vs. Union of India (U ...

Court : Allahabad

Reported in : [2008(116)FLR230]; (2008)IILLJ65All

..... application of certain provisions of the income tax actthe provisions of the second and the third schedules to the income tax act, 1961 and the income tax (certificate proceedings) rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to the arrears of the amount of contributions, interests or damages under this act instead of to the income-tax:provided that any reference in the said provisions and the rules to the 'assessee' shall be construed as a reference to a factory or an establishment or the principal or immediate employer under this act.10. ..... the apex court also noted the full bench judgment of the kerala high court in which correctness of the judgment of the kerala high court was raised. ..... ) reported in 2005 (105) flr 1184 and full bench judgment of the kerala high court in the case of regional director, employees' state insurance corporation v. ..... reliance has been placed by learned counsel for the petitioner on a full bench decision of the kerala high court in the case of regional director, employees' state insurance corporation v. ..... kerala electrical and allied engineering co. ..... kerala electrical and allied engineering co. .....

United India Insurance Co. Ltd. Vs. Manish Porwar and ors.

Court : Allahabad

Reported in : 2000ACJ30

..... section 170 of the motor vehicles act works as an exception as it contemplates that where in the course of any inquiry, the claims tribunal is satisfied that there is collusion between the person making the claim and the person against whom the claim is made, or the person against whom the claim is made has failed to contest the claim, the tribunal for reasons to be recorded in writing, can direct that the insurer who may be liable in respect of such claim, shall be impleaded as a party to the proceedings and the insurer so ..... the apex court while disposing of the appeal of the kerala ..... vigorously argued that the income tax on the income of the deceased was payable and while computing his net income no discount has been made towards income tax payable by him. ..... the prospects of future employment in usa was rightly negatived by the tribunal ..... that the certificate of income dated 2.1.1995 was not admissible in evidence and was wrongly relied upon by the tribunal; that the income-tax was payable by the deceased munnu lal gupta, which has not been considered by the tribunal. ..... therefore, the question of giving discount for payment of income tax while computing the income of the deceased does ..... it was for the insurance company to have shown that income tax was being paid by the deceased. ..... his income in a manner that no income tax may be payable. ..... observe that no cross-examination in this regard was directed and there is nothing on record to show that deceased munnu lal gupta was paying income tax. .....

In Re: All India Defence Accounts Association

Court : Allahabad

Reported in : (1988)74CTR(All)41; [1989]175ITR494(All); [1989]43TAXMAN216(All)

..... this decision does not militate against the scheme of the act of 1961, in that section 10(14) thereof exempts the special allowance or benefit specially granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, to the extent to which such expenses are actually incurred for that purpose ..... is a comprehensive provision by virtue of which all payments made by an employer to the employee, whether made in pursuance of a legal obligation or voluntarily, are brought under 'profits in lieu of salary', in short, except for the terminal and other payments specifically exempted under clauses (10) to (13a) of section 10, all other payments received by an employee from an employer or former employer are liable to tax under this head. ..... relying on fundamental rule 44 that compensatory allowance will be so regulated by the central government as not to become a source of profit to the recipient and the decision of the madhya pradesh high court in the case of bishambar dayal [1976] 103 1tr 813, the calcutta high court held that the city compensatory allowance was not taxable. ..... cit : [1985]153itr444(ker) , the kerala high court gave the same reasoning and we are in complete agreement with that ..... mohan lal, : [1979]3scr12 , as they were rendered in disregard of the fact that the income-tax act is a self-contained code to judge the taxability of a particular receipt and that fundamental rules cannot be taken into aid .....

Artificial Limbs Manufacturing Corporation of India Vs. Industrial Tri ...

Court : Allahabad

Reported in : [1989(59)FLR582]; (1990)ILLJ548All

..... k.i.shaduli grocery (supra), was a case pertaining to the bestjudgment assessment under the kerala sales tax act & rules, where principles of natural justice were discussed and it was held that the principles of natural justice were attracted where the sales tax officer refused to summon the wholesale dealers for cross-examination. ..... the present petition under article 226 of the constitution of india is directed against the order dated 2nd march, 1988 (annexure 11 to the petition), directing that the employer can put such questions in cross-examination which are germane to the controversy and which have already been taken in the pleadings and not beyond that.2. ..... (supra), was a case where the enquiry conducted was found to be in violation of the principles of natural justice and the employer did not ask for opportunity to lead evidence to prove the charges. ..... the high court granted such opportunity to the employer, but their lordships of the supreme court held that the high court was not justified in granting such non-sought opportunity. ..... even though these facts were stated in the affidavit, but it does not mean that each and every word of the affidavit has to be controverted by the petitioner or the employer. ..... the cross-examination about the nature of employment at the intital stage was not allowed by respondent no. 1. ..... it was held that no duty was cast on the tribunal suo moto to call upon employer to adduce evidence. .....

Commissioner of Income-tax, Ghaziabad Vs. Simbhaoli Industries (P.) Lt ...

Court : Allahabad

..... this act, a deduction otherwise allowable under this act in respect of ** ** ** (d) any sum payable by the assessee as interest on any loan or borrowing from any public financial institution or a state financial corporation or a state industrial investment corporation, in accordance with the terms and conditions of the agreement governing such loan or borrowing; ** ** ** shall be allowed (irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the method of accounting regularly employed by him) only in computing the income referred ..... 306 itr 54/173 taxman 155 observed that: "under section 145 of the income-tax act, 1961, the income chargeable under the head "profits and gains of business or profession" should be computed in accordance with either the cash or mercantile system of accounting regularly employed by the assessee. ..... (f) of section 43b, any sum payable by the employer to its employees as leave encashment shall be deductible only in computing the income referred to in section 28 of that previous year in which the sum is actually paid by the employer to its employees." 16. ..... india [2007] 292 itr 470/164 taxman 9 held that : "the original enactment of section 43b in the income-tax act, 1961, was to curb unreasonable deduction on the basis of the mercantile system of accounting without discharging statutory liabilities. ..... further, the hon'ble kerala high court in the case of ..... poonam chand trilok chand [1976] 105 itr 618 .....

Murari Lal Agrawal and Sons Vs. the Assistant Commissioner (Judicial) ...

Court : Allahabad

Reported in : AIR1971All1; [1971]27STC402(All)

..... enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india, assess, re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law ..... the effect of bringing the impugned provisions into retrospective operation is to make them instinct with life from an earlier date, and being living provisions operative from that date all the machinery provisions contained in the act can be employed even as in the case of provisions enacted in fact from the very beginning.26. ..... state of madras, 1962-13 stc 433 = (air 1962 mad 457) by the kerala high court in parvati mills (pvt. ..... state of kerala, 1962-13 stc 927 (ker) by the andhra pradesh high court in surya trading firm v. ..... state of kerala, air 1961 sc 552 at p. ..... but in state of kerala v. .....