Judgment Search Results Home > Cases Phrase: the kerala tax on luxuries amendment act 2005 1 Page 9 of about 244 results (0.178 seconds)

Deputy Commissioner of Income Tax Vs. Travancore Sugars and Chemicals

Court : Income Tax Appellate Tribunal ITAT Cochin

Reported in : (1999)65TTJ(Coch.)598

..... : "if, as demonstrated above, the vend fee and the additional vend fee in questicn are the price paid by the assessee-corporation to the state government for acquiring from the state government the exclusive right and privilege in question, then the fact that these were levied and collected under the prohibition act along with excise duty, or the fact that the magnitude of the levy is disproportionate to the services rendered, or the compulsory nature of the levy, or even the fact that the incidence of the levy was on the ultimate consumers as in the case of excise ..... 41(1) of the income tax act- shri shaji jacob submitted that in the notes accompanying the statement of income filed along with the return of income for the assessment year 1990-91 the assessee had admitted the fact of accrual of income and also quantified the refund due from the government of tamil nadu. ..... we accordingly uphold the decision of the commissioner (appeals) and dismiss this ground of appeal by the revenue.the next ground raised by the revenue in this appeal is that the commissioner (appeals) was not correct in deleting the disallowance under section 45b of the vend fee payable to the government of kerala.the assessee's claim for deduction of rs. ..... 43b with of without the 1988 amendment were not applicable in regard to the expenditure by way of vend fee and additional vend fee payable by the assessee. .....

Commissioner of Income-tax,madras Vs. Express Newspapers Ltd., Madras

Court : Supreme Court of India

Reported in : AIR1965SC33; [1964]53ITR250(SC); [1964]8SCR189

..... theincome, profits and gains of the previous year : provided that, when the person succeeded in thebusiness, profession or vocation cannot be found, the assessment of the profitsthe year, in which the succession took place up to the date of succession, andfor the year preceding that year shall be made on the person succeeding him inlike manner and to the same amount as it would have been made on the personsucceeded or when the tax in respect of the assessment made for either of suchyears assessed on the person succeeded cannot be recovered ..... from him, it shallbe payable by and recoverable from the person succeeding, and such person ..... the profits and gains of business and capital gains are twodistinct concepts in the income-tax act : the former arises from the activitywhich is called business and the latter accrues because capital assets aredisposed of at a value higher than what they cost the ..... the act,observed : 'but it is to be noticed that no such amendment wasmade in clause (vii) to exclude loss over buildings, machinery or plant afterthe closure of the ..... kerala .....

Deputy Commissioner of Vs. Travancore Sugars and Chemicals

Court : Income Tax Appellate Tribunal ITAT Cochin

..... : "if, as demonstrated above, the vend fee and the additional vend fee in question are the price paid by the assessee-corporation to the state government for acquiring from the state government the exclusive right and privilege in question, then the fact that these were levied and collected under the prohibition act along with excise duty, or the fact that the magnitude of the levy is disproportionate to the services rendered, or the compulsory nature of the levy, or even the fact that the incidence of the levy was on the ultimate consumers as in the case of excise ..... duty on liquor - considerations which weighed with the lower authorities - do not alter the nature of the levy ..... 43b with of without the 1988 amendment were not applicable in regard to the expenditure by way of vend fee and additional vend fee payable by the assessee. ..... 45b of the vend fee payable to the government of kerala. ..... in the assessee's appeal the cit(a) held that vend fee was not in the nature of a tax, duty, cess or fee envisaged in s. .....

Padmanabhan K. Vs. the State of Kerala and ors.

Court : Kerala

Reported in : 2009(1)KLJ267

..... the case of the petitioners is that truss work and structure constructed to cover the terrace of the building, whether it be with asbestos, tile metal or fiber sheets, serve the purpose of protecting the building from heat and rain and by giving roof to the terrace, the terrace does not become residential area to assess it as part of plinth area under section 5(5) read with section 6 of the kerala building tax act, 1975 (hereinafter called 'the act'). ..... in fact, in many cases but for the inclusion of plinth area of covered terrace, the buildings would be attract luxury tax payable under section 5a as the plinth areas excluding the covered terrace is below the limit of 278.7 sq. ..... however, i make it clear that if such terrace in full or part is enclosed with bricks, walls, grills, wood or the like, such enclosed area will become part of the residential area of the building for the purpose of assessment of building tax and luxury tax under the act. ..... meters attracting luxury tax. .....

Carlsberg India Private Limited and Others Vs. Union of India and Othe ...

Court : Delhi

..... 5498 of 2015 is by the international spirits and wines association of india ( iswai ) and all india brewers association ( aiba ), praying for a declaration that section 107 (f) and section 109(2)of the finance act, 2015 are ultra vires the constitution of india in so far as section 66b read with the amended section 66d and section 65b(40) of the fa act 1994 provides for service tax on the activity of manufacture of alcoholic liquor for another person. ..... these are three petitions filed under article 226 of the constitution of india challenging the constitutional validity of section 66b of the finance act, 1994 ( fa 1994 ) read with 65b(40) and section 66d of the fa 1994as amended by clause (f) of section 107 and clause (2) of section 109 of finance act, 2015 ( fa 2015 ) respectively, along with notification no. ..... inasmuch as the service tax is a value added tax and is leviable on an activity of professional service and not on the activity of manufacture of goods, the amendment to section 65(19) of the fa 1994 is a colourable exercise of legislative power impinging on the exclusive legislative domain of the state legislature. ..... uoi 2006 3 scc 1 and the judgment of the kerala high court in union of india v. ..... union of india (2005) 4 scc 214, all india federation of tax practitioners v. ..... state of up 2005(2) scc 515 and hoechst pharmaceuticals v. ..... (2005) 11 scc 1 and municipal council, kota v. .....

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Reported in : [1989]74STC56(Ker)

..... in order to decide the controversy in this case, it will be necessary to advert to section 12 of the rubber act, 1947, as it stood originally and after its amendment by act 21 of 1960, rule 33-d of the rubber rules and also section 2(xxvii) of the kerala general sales tax act defining the expression 'turnover'.section 12 of the rubber act, 1947, as it originally stood, is extracted herein below :imposition of rubber cess. ..... (2) on such demand being made, if a manufacturer fails to pay the amount within the due date, the board may take steps to report the fact to the central government or the state government concerned for recovery of the outstanding amount as an arrear of land revenue.section 2(xxvii) of the kerala general sales tax act reads as follows :'turnover' means the aggregate amount for which goods are either bought or sold, supplied or distributed, by a dealer, either directly or through another, on his own account or on account of others, whether for cash ..... in order to understand the impact of section 12 of the rubber act and rule 33-d of the rubber rules, as also the scope of the definition of 'turnover' in section 2(xxvii) of the kerala general sales tax act, it is essential to understand what is meant by a 'duty of excise' as laid down by the decisions of the supreme court of india and of this court. .....

Karnataka State Beverages Corpn. Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

..... the learned counsel for the petitioner would contend that the several reasons assigned by the assessing officer in the assessment orders pertaining to the above years would raise the following issues: (i) section 40(a)(iib) of the income-tax act disallows the privilege fee from the assessment year 2014-15 and subsequent years only and the amendment is prospective and not clarificatory. ..... therefore, the exercise of amending the karnataka excise act with retrospective effect to enable the state government to prescribe the privilege fee at any time of the year, was obviously to ensure that the profit was conveniently characterized as 'privilege fee' and the state government could lay its hands on the same without the same being brought to tax. ..... on a consideration of the above contentions and the facts and circumstances, it is not in dispute that the privilege fee which was paid by the petitioner to the state government for the years 2004-05, 2005-06, 2006-07 was allowed as business expenditure. ..... [1997] 94 taxman 271/228 itr 463 (sc) (d) state of kerala v. .....

Madras Bar Association Vs. Union of India and anr.

Court : Supreme Court of India

..... state of kerala, (1973) 4 scc225 in the above cited case, this court was engaged with the validity of the constitution (twenty-fourth amendment) act, 1971, as also, the constitution (twenty-fifth amendment) act, 1971. ..... section 66 of the 1922 act, was amended by the indian income tax (amendment) act, 1939, whereby the power to make a reference became determinable by the commissioner of income tax (in place of the appellate tribunal). ..... a case referred to the high court under section 66, was to be heard by a bench of not less than two judges of the high court (section 66a of the 1922 act inserted by the indian income tax (amendment) act, 1926). ..... (iii) the remedy before the appellate tribunal (provided under section 5a of the 1922 act, by section 85 of the indian income tax (amendment) act, 1939), was required to be exercised by a bench comprising of one judicial member and one accountant member. ..... . in all these petitions, the constitutional validity of the national tax tribunal act, 2005 ( the act , for short) is challenged ..... . the precise question arising in these appeals concerns the constitutional validity of the national tax tribunals act, 2005 ..... the issue which arises for consideration before us, in the present bunch of cases, pertains to the constitutional validity of the national tax tribunal act, 2005 (hereinafter referred to as, the ntt act). .....

Indore Development Authority Vs. Manoharlal and Ors. Etc.

Court : Supreme Court of India

..... for the purpose of ascertaining whether and, if so, to what extent the provisions of sub-section (1-a) introduced in section 23 by the amending act are applicable to proceedings that were pending on the date of the commencement of the amending act it is necessary to read section 23(1-a) along with the transitional provisions contained in sub-section (1) of section 30 of the amending act. ..... similarly, in the state of kerala also rule 14(2) of the land acquisition (kerala) rules, 1990 were framed under section 55 of the act of 1894, provided that payment relating to award shall be made or the amount shall be credited to the court or revenue deposit (treasury) within one month from the date of the award. ..... though the maxim with respect to the impossibility of 207 (1974) 2 scc33208 (2005) 4 scc530performance may not be strictly applicable, however, the effect of the 273 court's order, for the time being, made the authorities disable to fulfill the obligation. ..... commissioner of income-tax, delhi, 53 itr83that the expression paid in section 16(2) does not contemplate actual receipt of the dividend by the member: in general, dividend may be said to be paid within the meaning of section 16(2) when the company discharges its liability and makes the amount of dividend unconditionally available to the member entitled thereto. ..... one cannot indulge in the luxury of lethargy, possibly nurturing the feeling that forgetting is a virtue. .....

Delhi High Court Bar Association and anr. Vs. Govt. of Nct of Delhi an ...

Court : Delhi

..... ) which inter alia records the following: as the bill seeks to amend the court fees act, 1870 which is an act made by parliament, so, if the proposed amendment act is to prevail in the national capital territory of delhi, then, under the first proviso to sub-clause(c) of clause (3) of article 239 aa of the constitution, it will be reserved for the consideration and assent of the president. ..... in this case, the court was examining a challenge to the unit area method of levying property taxes in delhi as were introduced by virtue of the delhi municipal corporation (amendment) act, 2003 as well as the delhi municipal corporation (property tax) bye-laws, 2004 and a prayer was made that both be declared as unconstitutional and void ab initio. ..... when only the rich can enjoy the law, as a doubtful luxury, and the poor who need it most, cannot have it because its expense puts it beyond their reach, the threat to the existence of free democracy is not imaginary but very real, because democracy s very life depends upon making the machinery of justice so effective that every citizen shall believe in the benefit of impartiality and fairness. ..... the judgment can at most be considered as a precedent and its precedential value is significantly eroded by a later judgment of the supreme court: (2005) 2 scc591 jamshed n. ..... of kerala and anr.1994 (5) scale1as well. .....