Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Sorted by: old Court: delhi Page 1 of about 414 results (0.182 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 section 6 creates a fiction to the effect that for the purpose of savings, the provision of the repealed act would apply as if the repealing act had not been passed but in the instant situation, in contrast, section 106 of the dvat act creates a fiction for the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. .....

Bhai Sunder Dass, Sardar Singh (P.) Ltd. Vs. Commissioner of Income-ta ...

Court : Delhi

Reported in : [1972]84ITR106(Delhi)

..... particular stress was laid by the learned counsel on the judgment of the kerala high court in which it was held that low profits and absence of a regular stock register were not sufficient reasons or material on the strength of which the accounts of the assessed could be rejected under the proviso to section 13 of the income-tax act and an assessment made therein. ..... the assessed's application for making a reference under section 66(1) having been dismissed by the tribunal on the ground that its decision merely raised a question of fact, this court differed from the tribunal and directed the following questions to be referred to it:'(1) whether, on the facts and circumstances of the case, the tribunal was justified in holding that the proviso to section 13 of the indian income-tax act, 1922, validly applied to the case ? ..... in this connection our attention was drawn by the learned counsel toa full bench decision of the madras high court in gunda subbayya v.commissioner of income-tax, : [1939]7itr21(mad) , where it was held that recourse to section 13could certainly be had if the method of accounting employed by theassessed was one which did not properly disclose the income, profits andgains of the assessed. ..... the assessed in that case had been regularly employing a method of accounting. .....

Jagdev Singh Mumick Vs. Commissioner of Income-tax

Court : Delhi

Reported in : [1971]81ITR500(Delhi)

..... the transaction resulted in excess realization over the written down value of the machinery to the firm, and the liability to tax, if any, arising under the act could not be avoided merely because in consequence of the transfer the interest of the partners in the machinery was substituted by an interest in the shares of the company which owned the machinery. ..... the material parts of sub-sections (1) and (2) of section 12b of the act at the relevant time read as under : '(1)the tax shall be payable by an assessed under the head 'capital gains' in respect of any profits or gains- arising from the sale, exchange or transfer of a capital asset effected after the 31st day of march, 1946; and such profits and gains shall be deemed to be income of the previous year in which the sale, exchange or transfer took place:.............. ..... good-will, it is well-established, is the advantage which is acquired by a business, beyond the mere value of the capital, stock, fund or property employed therein, in consequence of the general public patronage and encouragement which it receives from constant or habitual customers. ..... kharwar : [1969]72itr603(sc) , noted the above conflict of view and expressed their disapproval of the view expounded by the bombay, calcutta, madras and kerala high courts. ..... : [1963]47itr565(cal) , the kerala high court in commissioner of income-tax v. .....

The Commissioner of Income Tax, Delhi, New Delhi Vs. Mehar Singh Sampu ...

Court : Delhi

Reported in : ILR1973Delhi130; [1973]90ITR219(Delhi)

..... 's laws of england (hailsham edition), volume 22, page 133, para 221, to the following effect:- 'whenthe contract of service is an entire contract, providing for payment on the completion of a definite period of service, or of a definite piece of work, it is a condition precedent to recovery of any salary or wages in respect thereof that the service or duty shall be completely performed, unless the employer so alters the contract as to entitle the servant to regard it at an end, in which case the whole sum payable under the contract becomes due, or unless there is a usage that ..... so, whether the employer's contribution was a perquisite within the meaning of section 7(1) of the act and thus taxable depended upon when the vested right was acquired by the employees. ..... sharma, the learned counsel for the revenue, urges that inasmuch as the resolution of the company evidenced by the minutes of the meeting of 20th january, 1951, and the directors' report show that the assessed gave up this right to receive salary, commission and bonus only after the close of the accounting year, he is not entitled to claim deductions of these amounts in his return for the relevant assessment year and the amounts are liable to be taxed. ..... kerala and coimbatore vs . l. w. .....

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 .....

Ved Prakash Malhotra Vs. State Bank of India and anr.

Court : Delhi

Reported in : ILR1974Delhi660

..... and were liable to be dismissed at any time and without any reason being assigned for such dismissal, ......even though it were contrary to the express term of the contract of employment ..........the established notion was that the implied condition between the crown and its servant was that the latter held his office during the pleasure of the crown, no matter whether it had been referred to when the engagement had been made or not and that public policy demanded this qualification'. ..... the award of the arbitrator appointed under section 45(2) of the delhi university act was set aside as disclosing an error of law apparent on the face of the record inasmuch as the award purported to reinstate the professor contrary to the law that a contract of employment could not be specifically enforced. ..... university of kerala : [1969]1scr317 , and the decisions cited therein). ..... licensing justices empowered to refuse legal licenses on four specified grounds could be compelled by mandamus to hear and determine the applications 'according to law' (smith, op commissioner of income tax 133). ..... union of india, : air1966sc1922 , and commissioner of income-tax v. k. v. .....

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) . .....

Additional Commissioner of Income-tax, Delhi-i Vs. Kalsi Tyre (P.) Ltd ...

Court : Delhi

Reported in : [1981]131ITR636(Delhi)

..... in this connection, we may point out that on the facts before them the aac and the tribunal have found that the machinery employed by the assessed was the same as that used for the manufacture of new tyres; that the assessed-company applied various processes for the purpose of retreading of tyres such as inspection, buffing, cementing, building and retreading; and that commercial circles spoke even of retreading of tyres as a manufacturing process. 7. mr. ..... there is no contrast in the present case, as there was in the kerala case, between a manufacturing concern and a trading concern. ..... this income-tax reference raises the question whether the assessed-company is entitled to the concessional rate of tax provided to an industrial company by the finance act of 1968. ..... he referred us to the decision of the kerala high court in the case of cit v. ..... but they did not for the purposes of the case before them consider the scope of the term in full, because they were of opinion that having regard to the four categories of companies which are referred to in the definition, there was clearly a contrast intended between manufacturing concerns on the one hand and trading concerns on the other. ..... 2(6)(d) the assessed was entitled to the concessional rate of tax only if it was mainly engaged in the business of manufacture or processing of goods but that there was no finding by the tribunal as to whether this was the main activity of the company. .....

The Commissioner of Income-tax, Delhi-1 Vs. Dewan Chand Dholan Dass an ...

Court : Delhi

Reported in : [1981]132ITR790(Delhi)

..... commissioner of income-tax, : [1973]91itr588(ker) a full bench of the kerala high court while dealing with the case of a firm that was comprised of two brothers as partners and had purchased a house in 1960 which it sold in 1966, opined : 'in view of the specific provisions of the partnership act relating to the property of a firm and the judicial pronouncements on the matter, there cannot be any doubt that a firm is legally competent to own or hold property and also to deal with such property. ..... and immovable property required registration under section 17(1) of the registration act, 1908 observed : 'from a perusal of these provisions it would be abundantly clear that whatever may be the character of the property which is brought in by the partners when the partnership is formed or which may be acquired in the course of the business of the partnership it becomes the property of the firm and what a partner is entitled to is his share of profits, if any, accruing to the partnership from the realisation of this property, and upon dissolution of the partnership to a share in the money representing the value of the property. ..... the employer and the employee, and there could be no contract of service between a firm and one of its partners, as a firm was only an expression for the persons who had agreed to carry on business in partnership. ..... in coming to this conclusion it noted that a contract of employment required two distinct persons viz. .....