Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Court: delhi Page 1 of about 414 results (0.130 seconds)

Hotel Scopevista Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... , after allowingdeduction in respect of costs and expenditure incurred for earning thesame and charge to tax at the rates applicable to the ordinary income ofnon-resident as specified in the relevant finance act.2.5 commissioner (appeals) noted that the central board of direct taxes circular mentioned above had clarified the legislative intent behind the insertion of clause (vii) in section 9(1) by the finance act, 1976.the circular made it clear that payment for construction etc. ..... this was disputed by the assessee.2.3 in appeal, the commissioner (appeals) agreed with the view taken by the assessing officer that the psil was responsible only for certain project management services and that the payment had not been made by the assessee for construction of hotel and, therefore, the case of the assessee was not covered by the exclusionary clause in explanation (2).it was observed by him that provisions of the act are required to be interpreted on the basis of words employed therein as held by hon'ble supreme court in case ..... (supra) on the ground that it was not clear whether in that case entire construction project was undertaken by the payer or the payee.2.4 commissioner (appeals) further observed that the new clause (viz) of section 9(1) had been inserted by the finance act, 1976 in order to incorporate the fees for technical services received by non-residents for the purpose of taxation. ..... of kerala ltd. .....

Dharam Pal Satya Pal Ltd. and anr. Vs. the Commissioner, Value Added T ...

Court : Delhi

..... section 6 creates a fiction to the effect that for the purpose of savings, the provision of the repealed act would apply as if the repealing act had not been passed but in the instant situation, in contrast, section 106 of the dvat act creates a fiction for the purpose of saving that the provisions of the repealing act would apply as if the provisions of the repealing act were in force and, therefore, there is a complete scheme inherent under the said provision and nothing else can be allowed into the said realm. ..... commissioner of trade & taxes, new delhi [2008] 16 vst 361 (delhi) and also regard being had to the terms employed under section 106 of the dvat act which deals with repeal and savings, a suo motu revisional power could not have been exercised. ..... member, board of revenue, west bengal, (1976) 3 scc 369, kolhapur canesugar works ltd. v. ..... state of kerala, air 1966 sc 1385. ..... rao girdhari lal chowdhary, air 1963 sc 698,state of kerala v. k.m. .....

Mitsubishi Corporation Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... however, the learned counsel for the assessee explained that the material question in these appeals is whether, the learned commissioner (appeals) was right in holding that the tax paid by the employer in respect of salaries paid to the employees is 'salary' under rule 3, for the purpose of computing the value of perquisites in respect of rent-free accommodation provided to the expatriate employees 2.1 from the order of the assessing officer dated 31-3-2004, passed under section 154 of the act, it transpires that an order under section 201 and section 201(1a) was passed for ..... of the act.3.4 the learned counsel fairly conceded that the decision of hon'ble kerala high court in the case of cit v. c.w. ..... hon'ble kerala high court has referred to the definition of 'salary' under income tax rules, 1922, and pointed out that tax paid by the employer was in the nature of 'pay'. ..... awasthy (supra) stands superseded by the decisions of hon'ble kerala and bombay high courts in the cases of c.w. ..... in any case, the decisions of hon'ble kerala high court and bombay high court in the case of c.w. .....

Mrf Limited Vs. Commissioner of Trade and Taxes

Court : Delhi

..... kerala (2012) 4 scc618 though against the backdrop of the kerala general sales tax act, ..... of the kerala general sales tax rules 1963 framed under the said statute elaborated on the method of determining of taxable turnover specifying, inter alia, that the account must show that the purchaser had paid only the sum originally charged less the discount ..... in turn, is defined in section 2 (m), of delhi sales tax act, 1975, as under: (m) sale price means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation, in cases where such cost is separately charged. ..... two appeals filed under section 81 of delhi value added tax act, 2004 ( dvat act , for short) seek to assail similar orders passed on 30.07.2014 and 04.08.2014 by appellate tribunal: value added tax, delhi ( the tribunal , for short) in the matter of assessment of the appellant company (hereinafter referred to as the assessee ) respecting the levy of sales tax for different assessment years (ay), starting with 1992-93 and ending ..... earlier, the expression turnover is defined in the said law, in section 2(xxvii), in phraseology more expansive than the one employed in the central sales tax act or the delhi sales tax act. .....

Rbf Rig Corpn. Lic (Rbfrc) as Agent Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2008)297ITR228(Delhi)

..... income of a previous year of any person, any income falling within any of the following clauses shall not be included (10cc) in the case of an employee being an individual deriving income in the nature of a perquisite, not provided for by way of monetary payment, within the meaning of clause (2) of section 17, the tax on such income actually paid by his employer, at the option of the employer, on behalf of such employee, notwithstanding anything contained in section 200 of the companies act, 1956 (1 of 1956).he, thereafter, drew our attention to provision of section 17(2) defining 'perquisite' in an inclusive ..... assessee. the madras high court in its judgment has approved of the ratio of the decision of the kerala high ..... .). two decisions of the kerala high court in favour of the aforesaid view of the calcutta high court are (cit ..... 19. in the kerala high court, their lordship had held as under: the only question before us is whether despite the very clear indication by reason of the context of the provision in section 40(a)(v) that the term "benefit, amenity or perquisite " must exhaust all advantages that an employee gets other than his salary, should a different meaning be given to this term because of the words "whether convertible into money or not" following ..... be. we disagree with the opinion of the kerala high court in commonwealth trust ..... viz., one of the kerala high court in cit v. .....

Shiv Shanker Lal Vs. Commissioner of Income Tax, Delhi

Court : Delhi

Reported in : ILR1973Delhi298; [1974]94ITR433(Delhi)

..... '(12) the decision of the kerala high court was under the income-tax act, 1922. ..... of the nature described in paragraph (ii) of this sub-clause; (c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind ..... is either assessed to land revenue in india or is subject to a local rate assessed and collected by officers of the government as such; (b) any income derived from such land by - (i) agriculture: or (ii) the performance by a cultivator or receiver of rent-in-kind of any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or (iii) the sale by a cultivator or reciver of rent-in-kind of the produce raised or recived by him, in respect of which no process has been performed other than a process .....

Deputy Commissioner of Vs. Kicha Sugar Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... regarded man as an economic being concerned only to protect and advance his self-interest, but in the context of current socio-economic thinking which places the general interest of the community above the personal interest of the individual and believes that a business or undertaking is the product of the combined efforts of the employer and the employees and where there is sufficiently large profit, after providing for the salary or remuneration of the employer and the employees and other prior charges such as interest on capital, depreciation, reserves, etc. ..... the central board of direct taxes circular is found extracted at page 2322, sampath iyengar's law of income tax, ninth edition, which is as follows : " section 29 of the payment of bonus (amendment) act, 1976, has inserted a new proviso to clause (ii) of sub-section (1) of section 36 of the income-tax act, 1961, and has made an amendment to the existing proviso to the said clause with !effect from 25th september, 1975. ..... however, it is contended by learned counsel for the assessee that the view held by the kerala high court in all the above cases was contrary to the view of the supreme court in shahzada nand and sons v.cit [1977] 108 itr 358 in which the judgment of the punjab and haryana high court in shahzada nand and sons v. .....

Shivani vs.employee State Insurance Corporation

Court : Delhi

..... shall be an a) employee was as defined in the esi act; and he/she should have been in continuous insurable employment for a minimum period of 5/years as on, and immediately preceding 1st january of the year of admission; and contribution in respect of him/her were paid/payable for not less than 78 days the 9/contribution periods immediately preceding 1st january of the year of admission with the proviso that the return of contribution as provided under section 44 of the esi act read with regulation 26(a) of the esi (general) regulations be filed ..... (c) 6657/2018 to its original number and remand the matter to the learned single judge to hear the writ petition on merit by considering the notification dated july 19, 2017 and the judgment of the kerala high court as referred to by the appellant, as noted above.8. ..... apropos her income, she has drawn attention to her income tax return for the assessment year 2016-2017, which reflected her income as 3,00,340/ . ..... mittal has, in this context, drawn my attention to the income tax returns of the petitioner, which have been placed on record and which indicate that her income was in the range of 2.69 lakhs per annum, as well as to the income tax returns of her husband, mr. ..... he also drew my attention, in this context, to the income tax return of the petitioner, which, according to him, reflected her monthly salary to be in the vicinity of 25,000/. .....

Continental Construction Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Reported in : [1990]69CompCas268(Delhi); (1990)85CTR(Del)116; [1990]185ITR178(Delhi)

..... , are governed by the provisions of section 80hhb of the income-tax act, 1961, and not of section 80o of that act (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that notwithstanding the approvals granted by the board to the seven agreements for the purpose of section 80o, for the purpose of assessment for the assessment year 1983-84, the income arising from these contracts have to be brought under section 80hhb of the income-tax act, 1961 (3) whether, on the facts of the case, the tribunal is right in holding that the income from the entire ..... at the instance of the respondent the tribunal has referred the following question of law : 'whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that, having regard to the provisions of sections 40(c) and 40a(5)(b) of the income-tax act, the remuneration paid to the directors in respect of their employment outside india has to be excluded from the limit of rs. ..... the view of the gujarat high court in bharat vijay mills' case : [1981]128itr633(guj) was dissented from by the kerala high court in travancore rayons ltd. v. ..... 187 dated 23-12-1975 (see : [1976]102itr83(mad) of the same was as follows : '3. .....

Shri Krishan vs.jasoda Devi and Ors

Court : Delhi

..... pradesh, (2016) 10 scc329 the appellants challenged the applicability of building and other construction workers' (regulation of employment and conditions of service) act, 1996 (hereinafter referred to as the bocw act ) and the buildings and other construction workers' welfare cess act, 1996 (hereinafter referred to as the welfare cess act ) on the ground that they were registered under the factories act, 1948 and therefore, they were not covered by the definition of building or other construction work as contained in section 2(1)(d) of the bocw act and, therefore, the said act was not applicable ..... it was also the purpose of the act that employees should get speedy remedies and it appears that the intention of enacting the section 12 of the act was only to ensure that the employees suffering during the course of fao1352016 page 54 of 70 compensation is paid by the principal expeditiously and if this purpose of the act and the provision are kept in mind, then the words trade or business may not have the same meaning which it would have, for instance, when used in interpreting a taxing statute. 43.15. ..... the kerala high court rejected the argument and held that the agricultural operations of the charitable society are covered in the term "business" and merely because the nature of the society is charitable, it will not get absolved from the liability under the act. ..... kaliappan, 1976 (1) l.l.n. .....