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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 1999 Page 9 of about 188 results (0.120 seconds)

Aug 27 1999 (SC)

K. R. Patel Vs. Commissioner of Income Tax

Court : Supreme Court of India

Decided on : Aug-27-1999

Reported in : [1999]106TAXMAN151(SC)

..... 1/3 of the property mentioned in the will could be said to be held under trust and thus exempt within the meaning of section 4(3)(i) of the income tax act, 1922. the court answered the question in affirmative and said that it could not be laid down as a general rule that when debts of the testator are not paid ..... . whether, on the facts and in the circumstances of the case, k.r. patel and b.g. amin were liable to be assessed as trustees under section 161 of the income-tax act, 1961?" these questions arose from the order of the appellate tribunal in the following circumstances.one mrs. bhikubai chandulal jalundhwala, a resident of bombay, executed a will on january 5 ..... the estate of the testator was specifically receivable on behalf of his sons, the residuary beneficiaries. this court held that section 41 of the income-tax act, 1922 was not applicable as the administrator general received the income on his behalf as administrator and not on behalf of five sons of the testator. both the questions were answered in affirmative in favour of the ..... a division bench of the high court of judicature at bombay on a reference under section 256(1) of the income-tax act, 1961 (for short the 'act') decided all the three questions of law referred to it for its opinion by the income tax appellate tribunal ('appellate tribunal' for short) in favour of the revenue. the assessee is aggrieved.the questions of law are:- "1. whether .....

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Sep 21 1999 (SC)

General Insurance Corpn. of India Vs. Commissioner of Income Tax

Court : Supreme Court of India

Decided on : Sep-21-1999

Reported in : (1999)156CTR(SC)425; [1999]106TAXMAN389(SC)

..... pradesh in a batch of cases. by that order, the high court considered the effect of a combined reading of sections 2(1a) and 2(14) of the income tax act, 1961 [hereinafter referred to as the act] and has held that (i) capital gains arising from sale of land used for agricultural purposes would be revenue derived from such land and, therefore, agricultural ..... under article 366(1) of the constitution agricultural income has the same meaning as defined under enactments relating to income tax. there is divergence of opinion amongst the high courts as to the effect of section 2(14)(iii) of the act, as amended by finance act, 1970, and hence the parliament introduced the explanation by finance act, 1989 stating the meaning thereto which is ..... and, therefore, the order under appeal cannot be sustained and deserves to be set aside.shri dhruv mehta pointed out that by an artificial definition introduced into the act what is agricultural income cannot be treated otherwise. he also sought to explain the scheme of the entries in the different lists of the constitution in support of his contention.the learned ..... income within the definition under section 2(1a) of the act with the result that parliament would have no legislative competence to tax such agricultural income; and (ii) amended section 2(14)(iii) should be read down to preserve its constitutionality. all land used .....

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Oct 01 1999 (SC)

Union of India Vs. S. Muthyam Reddy

Court : Supreme Court of India

Decided on : Oct-01-1999

Reported in : (1999)156CTR(SC)361; [1999]106TAXMAN501(SC)

..... pradesh in a batch of cases. by that order, the high court considered the effect of a combined reading of sections 2(1a) and 2(14) of the income tax act, 1961 [hereinafter referred to as the act] and has held that (i) capital gains arising from sale of land used for agricultural purposes would be revenue derived from such land and, therefore, agricultural ..... under article 366(1) of the constitution agricultural income has the same meaning as defined under enactments relating to income tax. there is divergence of opinion amongst the high courts as to the effect of section 2(14)(iii) of the act, as amended by finance act, 1970, and hence the parliament introduced the explanation by finance act, 1989 stating the meaning thereto which is ..... and, therefore, the order under appeal cannot be sustained and deserves to be set aside.shri dhruv mehta pointed out that by an artificial definition introduced into the act what is agricultural income cannot be treated otherwise. he also sought to explain the scheme of the entries in the different lists of the constitution in support of his contention.the learned ..... income within the definition under section 2(1a) of the act with the result that parliament would have no legislative competence to tax such agricultural income; and (ii) amended section 2(14)(iii) should be read down to preserve its constitutionality. all land used .....

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Oct 12 1999 (SC)

Kalpavruksha Charitable Trust Vs. Toshniwal Brothers (Bombay) Pvt. Ltd ...

Court : Supreme Court of India

Decided on : Oct-12-1999

Reported in : AIR1999SC3356; 1999(3)CTC452; JT1999(8)SC210; (1999)123PLR707; 1999(6)SCALE534; (2000)1SCC512; [1999]Supp3SCR619; 2000(1)LC89(SC)

..... , was held to be a part of the charitable activity. this decision docs not help the appellant as it was a decision rendered under the income tax act and the question which we are considering here had not arisen in that case.8. learned counsel for the appellant then referred to the decision of ..... there any intention or object to carry on those activities to earn profit. this again was the decision rendered under the income tax act and is not on the point involved in the present case whether the appellant was a 'consumer' within the meaning of the consumer protection ..... this court in commissioner of income tax, new delhi v. federation of indian chambers of commerce & industries, new delhi : [1981]130itr186(sc) , and contended that if the dominant object of ..... that decision had further held in para 21 as under:21. we must, therefore, hold that:(i) the explanation added by the consumer protection (amendment) act 50 of 1993 (replacing ordinance 24 of 1993) with effect from 18.6.1993 is clarificatory in nature and applies to all pending proceedings.(ii) whether ..... : [1995]3scr174 in support of the contention that the appellant was a 'consumer' within the meaning of the definition set out in the consumer protection act, 1986. the definition was considered by us and it was held that since the machinery in question was installed by the appellant for commercial purpose, it .....

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Apr 15 1999 (SC)

Commissioner of Income-tax Vs. Gosline Mario and ors.

Court : Supreme Court of India

Decided on : Apr-15-1999

Reported in : (2000)158CTR(SC)538; [2000]241ITR312(SC); (2000)10SCC165

1. the principal question relating to salaries and allowances paid by the italian concern to its technicians deputed to work with fci ltd. is fairly stated to be covered against the revenue by the judgment of this court in commissioner of income-tax v. s.r. patton : [1998]233itr166(sc) . this covers the first four questions. the fifth question relates to the daily allowance that was paid by the indian concern to these technicians. the tribunal and the high court have held that this daily allowance was exempt from tax under section 10(14) of the act and it appears to us that it cannot be argued to the contrary. the appeal is dismissed affirming the answers given by the high court. no order as to costs.

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May 11 1999 (SC)

Commissioner of Income Tax, A.P.-i Vs. Bhooratnam and Co.

Court : Supreme Court of India

Decided on : May-11-1999

Reported in : 2000(245)ITR5; 2000(9)SCC532; 2000(163)CTR420; 2001(116)TAXMAN8

b.n. kirpal, j.by the courtspecial leave grantedafter hearing counsel for the appellant, we direct the tribunal to state the case and refer the following two questions of law to the high court"1. whether, on the facts and the circumstances of the case, the tribunal was correct in law in allowing investment allowance under section. 32a of the it act, 1961, on the excavator, which was used for excavation of earth at site ?2. whether, on the facts and in the circumstances of the case, the tribunal is correct in holding that the ao cannot verify which machinery was used for contract work in proceedings under s. 154 of the it act ?" *accordingly, the appeal is allowed, the order of the high court is set aside and the application under s. 256(2) of the it act is allowedno costs.

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May 13 1999 (SC)

Harendra H. Mehta and ors. Vs. Mukesh H. Mehta and ors.

Court : Supreme Court of India

Decided on : May-13-1999

Reported in : AIR1999SC2054; 1999(3)ALLMR(SC)348; [1999]97CompCas265(SC); [1999]238ITR158(SC); JT1999(4)SC50; 1999(3)SCALE641; (1999)5SCC108; [1999]3SCR562

ordered and adjudged, pursuant to cplr 7510 and 7514 that the award of the arbitrator, lalit mehta, dated october 31, 1990 is hereby confirmed and shall constitute a judgment of this court provided however, that payment by a.d. development ltd. to mukesh mehta for the purchase of his shares of a.d. development ltd. shall be limited pursuant to business corporation law *314 to the availability, of surplus and it is further,

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Feb 23 1999 (SC)

Union of India and Others Vs. Diljeet Singh and Another

Court : Supreme Court of India

Decided on : Feb-23-1999

Reported in : AIR1999SC1052; 1999(1)ALD(Cri)593; (1999)2CALLT26(SC); 1999CriLJ1626; 1999(1)Crimes112(SC); 1999LC161(SC); JT1999(1)SC609; 1999(1)SCALE594; (1999)2SCC672; [1999]1SCR831

ordersubject : allocation of work to ministers.finance minister has decided that the ministers of state in the ministry of finance will be allocated the following items of work :1. minister of state (revenue and expenditure)shri m.c. chandrasekhar murtydepartment of revenuea. (i) to (viii) x x x x x(ix) cofeposa (a) parole(b) transfer of prisoners.(x) to (xii) x x x x x xb. the following items of work will be put to finance minister through minister of state of revenue and expenditure :(i) to (xii) x x x x x(xiii) cofeposa - (a) representations of revocation(b) confirmation of detentionperiod.(xiv) x x x x9. a cursory look of the order makes it clear that it relates to various subjects of different departments and their distribution between the minister for finance and minister of state (revenue and expenditure). there is nothing to connect the 1993 order with delegation of powers under the cofeposa act. it cannot, therefore, be legitimately contended that this order supersedes the!991 notification.10. now, the office order of 25th july, 1996 may also be noticed here :f. no. 50/61/96-ad.igovernment of indiaministry of financedepartment of revenue new delhi, the 25th july, 1996.office

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Feb 03 1999 (SC)

Commissioner of Income Tax, Kerala Vs. Associated Fibre and Rubber Ind ...

Court : Supreme Court of India

Decided on : Feb-03-1999

Reported in : AIR1999SC934; (1999)152CTR(SC)21; [1999]236ITR471(SC); JT1999(1)SC311; 1999(1)SCALE316; (1999)2SCC309; [1999]1SCR375

..... , for the year 1973-74, in the original assessment deduction was allowed for similar interest paid by the assessee. while making the assessment for the assessment year 1974-75, the income tax officer noticed that the assessee had included a note in the schedule of fixed assets appended to its balance sheet as on 31.3. 1973 and that no depreciation had ..... been made for unused rubberised machinery valued at rs. 4,80,000. hence, the income tax officer held that such machinery had not been used for the business of the assessee. consequently, the i.t.o. took the view that the assessee was not entitled to ..... the assessee on loans taken from the bank for the purchase of machinery, which was never used in the assessee's business, is an allowable deduction in computing the total income of the assessee for the assessment year 1972-73 and 1973-74.similar application was filed for the year 1974-75. the high court dismissed the applications by two separate .....

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Apr 13 1999 (SC)

State Through Supdtt., Central Jail, N. Delhi Vs. Charulata Joshi and ...

Court : Supreme Court of India

Decided on : Apr-13-1999

Reported in : AIR1999SC1379; 1999(1)ALD(Cri)723; 1999CriLJ2273; 1999(2)Crimes346(SC); JT1999(3)SC104; 1999(2)SCALE594; (1999)4SCC65; [1999]2SCR605; 1999(2)LC1118(SC)

orderg.b. pattanaik, j.1. competing rights, namely, right of press to interview a prisoner in jail and right of jail authorities prohibiting such interview arise for consideration in the present appeal. one babloo srivastava, who is in judicial custody and is being tried for offence under section 302 read with section 120b had been lodged in tihar jail. the news magazine 'india today'however, it is made clear that the interview and/or photographs of babloo srivastava would be taken only if he expressed his willingness and not otherwise. if given, the respondent newsmagazine is expected to publish the interview with a sense of propriety and balance and without offending the law of contempt of courts or impairing the administration of justice.2. the aforesaid order is being challenged in this appeal. the learned counsel appearing for the appellant strenuously argued that the learned additional sessions judge had no jurisdiction to issue the permission in question and the order itself indicates that the learned sessions judge had passed the order mechanically without application of mind. he had also contended that though the high court had modified the said order yet the right of the jail authorities to deny interview for good reasons has been conceded by this court in smt. prabha dutt. v. union of india and others : 1982crilj148 , and therefore, the high court was not justified in issuing the impugned order. the learned counsel for the respondents on the other hand contended .....

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