Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Court: delhi Page 3 of about 414 results (0.095 seconds)

Commissioner of Income Tax Vs. Aimil Limited

Court : Delhi

Reported in : (2010)229CTR(Del)418

..... and esi and reads as under:(va) any sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee's account in the relevant fund or funds on or before the due date.explanation - for the purposes of this clause, 'due date' means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any act, rule, order or notification issued there under or under ..... insofar as the income tax act is concerned, the assessee can get the benefit if the actual payment is made before the return is filed, as per the principle laid down by the supreme court in vinay cement (supra).18. ..... in the said judgment the division bench of the gauhati high court noted a contrary view taken by the kerala high court in the case of cit v. ..... in fact, it is a matter of pure interpretation of the provisions of the income tax act, 1961 (for short, the 'act'), particularly section 36(1)(va) of the act. ..... since the itat while holding that the amount would qualify for deduction even if paid after the due dates prescribed under the provident fund/esi act but before the filing of the income tax returns by placing reliance upon the supreme court judgment in vinay cement (supra), at this juncture we take note of the discussion of itat on this aspect:11. .....

Dr. Mahipal Singh Vs. Cbi and Another

Court : Delhi

..... . mr das contended that the preamble to an act is a key to understanding the provisions of the act and referred us in this connection to the advisory opinion of this court in re the kerala education bill, 1957 (1959) scr 995, 1022 in that case das, c.j ..... definition of workmanas any person who has entered into a works under a contract with an employer whether the contract be by way of manual labour, clerical work or otherwiseand said: the use of the words or otherwise does not bring into play the ejusdem generis principle: for manual labour and clerical work do not belong to a single limited genusand lord wright in the same case said: the ejusdem generis rule is often useful or convenient, but it is merely a rule of construction, ..... . even if the subsequent approval order of 22ndaugust, 2005 is to be taken into consideration, the organized crime referred to in the said order is with regard to the alleged violation of sales tax and excise laws, which, in our view, was not intended to be the basis for application of the provisions of the mcoca 1999 ..... . their lordships in lalit somdatta nagpal (supra) held that violation of sales tax and excise laws are not intended to be the basis of application of the provisions of mcoca and to apply the said provisions something in the nature of coercive acts and violence is required to be spelt out so as to bring the unlawful activity complained of within the definition of organized crime. 17 .....

Softek (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)32ITD540(Delhi)

..... 's case (supra) that circulars issued by the cbdt under section 119 of the act are binding on all officers and persons employed in the execution of the act even if they deviate from the provisions of the act. ..... cit [1989] 177 itr 193 which was concerned with the provisions relating to the grant of development rebate under section 33(1) read with section 34(3)(a) of the income-tax act, 1961 was not applicable in the instant case for the reason that the provisions of section 32a(4)(ii) are not in pari materia with the provisions of section 34(3)(a) governing the grant of development rebate under section 33. ..... it was held that circulars issued by central board of revenue would be binding on all officers and persons employed in the execution of the income-tax act. ..... section 32a was brought on the statute book by the finance act, 1976. ..... it was held in that case by the kerala high court that circulars issued by the cbdt have the force of law and are binding on all officers of the department. ..... soon after insertion of section 32a by the finance act, 1976, the cbdt issued circular no. ..... 202 dated 5-7-1976 which is reproduced in the taxmann's direct taxes circulars, vol. ..... 202 dated 5-7-1976 which is reproduced in taxmann's direct taxes circulars, vol. .....

Siddho Mal and Sons Vs. Income-tax Officer

Court : Delhi

Reported in : [1980]122ITR839(Delhi)

..... services rendered is allowable under section 10(2)(xv), the income-tax officer must have regard to all the circumstances, such as, the nature and special character of the service, the practice, if any, in the trade for payment of a percentage of profit to an employee in similar circumstances, the qualifications of the employee for rendering the service, the amount, if any, paid by the assessed to another person for rendering similar service, the normalcy of the allowance having regard to the practice in the trade, the existence of any other extraordinary and abnormal circumstances in the arrangement or special reasons or circumstances ..... it may be recalled that the aforesaid words were borrowed and employed in the indian act by the indian income tax (amendment) act, 1939, from the english income tax act, 1918, corresponding to section 137 of the english act of 1952. ..... cit : [1968]69itr154(ker) , a division bench of the kerala high court considered a claim for deduction of a sum paid as remuneration to the son of a sister-in-law of the assessed under an agreement of employment. ..... cit : [1976]103itr489(mad) , where the court observed (p. ..... : [1976]103itr66(sc) . .....

Bharat Dholpur Purva Sainik Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(110)ECC242

1. the applicants filed this application to waive the service tax of rs. 4,78,080/-. the contention of the applicant is that they are registered under a co-operative society act and is a government organization for the purpose of rehabilitating the ex-servicemen and widows of servicemen. they arrange various kinds of employment to the ex-servicemen and they are charging only 5% service charge. their contention is that they are not performing on commercial basis. the applicant also cited the case of kerala state ex-service league v. cce, thiruvananthapuram to submit that such organizations are not working on profit basis and are not commercial basis.2. in view of the above decision, the appellants have a strong case.the whole of the service tax is waived. the stay petition is allowed.

Arvinder Singh and Anr. Vs. Lal Pathlabs Pvt. Ltd. and Ors.

Court : Delhi

..... during the year 1984-85 the firm constructed a building for residence of its low paid employees and claimed initial depreciation @ 40% u/s 32(1)(iv) of the income tax act, 1961 which extended certain benefits to persons employed in business. ..... he was resisting eviction from the tenanted premises claiming protection of the second proviso to section 11(3) of the kerala buildings act, 1965 which stipulated that the rent controller shall not issue any direction to a tenant to put a landlord in possession, if the tenant is dependant for his livelihood mainly on the income derived from any trade or business carried on in such building and there is no other suitable building available in the locality for such person to carry on such trade or business. ..... with reference to the context in which the word business occurred in the statute the court held that the scheme of the act was to prevent unnecessary eviction of a tenant by a landlord and that in the context of the purpose of the statute carrying on business would be in the wider sense of the meaning of the word business .31. .....

Commissioner of Income-tax Vs. Sir Sobha Singh Public Charitable Trust

Court : Delhi

Reported in : 2001IIIAD(Delhi)303

..... at the instance of revenue, the following questions have been referred for opinion of this court under section 256(1) of the income-tax act, 1961 (in short the act) by the income-tax appellate tribunal, delhi bench (in short, the tribunal) 'whether on the facts and in the circumstances of the case the itat was right in law in holding that the provisions of section 13(2)(h) of the income-tax act were not applicable to the assessed's case and thereby exempting the assessed from tax under s.11 of the income tax act in respect of the income arising to it from the shares and property donated by sir sobha singh? ..... the plea similar to the one taken by the learned counsel for revenue was raised before the kerala high court in cit v. ..... it is not a legal term with a settled meaning, but it is a term in common use, suggesting money, in common speech, although technically it may be employed to cover other articles of value, for the term 'fund' or 'funds' is generic and all embracing as compared with the term 'money', etc. ..... the expression 'fund' or 'funds' has a variety of meanings but the sense in which it is employed must be gathered from the context. ..... it is not a legal term with a settled meaning but it is a term in common use, suggesting money, in common speech, although technically it may be employed to cover other articles of value, for the term 'fund' or 'funds' is generic and all embracing as compared with the term money, etc which is specific... .....

Commissioner of Income Tax Vs. P.H.i. Seeds India Ltd.

Court : Delhi

Reported in : (2007)208CTR(Del)320; [2008]301ITR13(Delhi)

..... however, as we have already noted the sebi act employs the word 'shall' in its penalty provision, whereas the it act uses the word 'may', thereby bringing about an appreciable difference in the ambit of the statutes.9. ..... sardar amarjit singh : [1981]132itr365(delhi) that the employment of the word 'may' in section 271(1) is clearly indicative of the position that the authority concerned has a discretion in the matter of imposing a penalty; this appears also to be the opinion of the high courts of andhra pradesh, orissa, madhya pradesh, madras and karnataka. ..... even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute. ..... so far as the order of the ao dated 23.3.2000 imposing penalty under section 271(1)(c) of the income-tax act (it act) is concerned, it has been upheld by the cit(a) - xvii, new delhi observing inter alias that -'had there been no scrutiny of the accounts, the incorrect claim of deduction of interest from income under the head other sources could have been allowed, leading to tax evasion'. ..... south india produce company : [2003]262itr20(ker) the kerala high court had arrived at the contrary conclusion. ..... cit, kerala : [1989]177itr455(sc) , without reference to hindustan steel ltd. .....

Meena and ors Vs. Sube Singh and ors

Court : Delhi

..... while computing the loss of dependency, the motor accident claims tribunal, (the claims tribunal) took the deceased's salary after deducting conveyance and washing allowance as ` 12,964/-, added 30% towards future prospects as the deceased was in permanent employment with mes, subrato park, deducted 4500/- towards the family pension, deducted one- mac. ..... on the other hand, learned counsel for the insurer justifies the deduction of ` 4500/- on the ground that this was a gain to the claimants on account of death and while computing the loss of dependency there has to be balancing on one hand, the loss to the claimant of the future pecuniary benefits that would have accrued to them but for the death, with the "pecuniary advantage" which from whatever source comes to them by reason of the death. ..... in view of the aforesaid principles laid down by the apex court, the question is no more respondent integra and the tribunal exercising jurisdiction under the motor vehicles act is required to consider the payment of damages/compensation to the person concerned on the basis of income and the loss that others would suffer irrespective of benefits, such as, insurance, provident fund, pension, etc.".10. ..... the supreme court was clear that tax has to be deducted from the actual salary before making addition towards future prospects but while making actual computation, in para 7 the supreme court deducted the tax after making an addition of 30% in the income towards future prospects. ..... , kerala srtc v .....

Assistant Commissioner of Vs. Capital Flour Mills (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1998)66ITD305(Delhi)

..... the judgment of the supreme court rendered under the provisions of the indian income-tax act, 1922 could not straightaway be applied to an assessment made under the kerala agrl ..... moreover, section 24 of the indian income-tax act and section 12 of the kerala agrl. ..... cit [1953] 23 itr 82 (sc) : tc 45r, 199, the aac took the view that his predecessor had committed an apparent error of law in allowing carry forward of losses in the computation of agricultural income tax under the kerala agrl. ..... the question as to the capital employed for grant of relief under section 80j of the income-tax act, 1961 for the assessment years 1972-73 and 1974-75 came to be decided by the tribunal and the appellate assistant commissioner respectively and the income-tax officer passed consequential orders giving effect to the orders of the appellate authorities ..... in fact, the single judge before whom this question was raised in the writ petition before the kerala high court referred the question to a larger bench for ..... it is true that the hon'ble supreme court held that the explanation (2) introduced by the taxation laws (amendment) act 1984 w.e.f.1-4-1985 in section 214 which says that "where in relation to an assessment year, an assessment is made for the first time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this section" furnish unmistakable indication of the meaning assigned by the parliament to the expression "regular assessment" in section 214 .....