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Judgment Search Results Home > Cases Phrase: income tax act Court: us supreme court Year: 1999 Page 10 of about 196 results (0.164 seconds)

May 13 1999 (SC)

S. Prakash and anr. Vs. K.M. Kurian and ors.

Court : Supreme Court of India

Decided on : May-13-1999

Reported in : AIR1999SC2094; 1999(4)ALT18(SC); [1999(82)FLR856]; JT1999(3)SC607; 1999(2)KLT710(SC); 1999(3)SCALE540; (1999)5SCC624; [1999]3SCR610

..... that rule 5 and note (3) of that rule are part of the general rules and, therefore, the special rule in the kerala agricultural income tax and sales tax services prescribing method of appointment would prevail. it is contended that the said rule specifically provides that 20% of the 'successive vacancies' shall be ..... . : [1998]1scr157 and submitted that where there are general words in a later act capable of reasonable and sensible application without extending them to subjects specially dealt with by earlier legislation, special rule cannot be held to be indirectly repealed ..... are express exceptions'; and wightman j. added 'it was intended to make one general law superseding all local laws as to prisons and repealing all local acts.14. as against this, learned counsel for the respondents referred to the decision in a. b. krishna and ors. v. state of karnataka and ors ..... the appellant also referred to craise on statute law, page 381 which is as under:(iii) special enactment repealed by implication if utterly repugnant to subsequent general act.but the rule must not be pressed too far, for, as bramwell l.j. said in pellas v. neptune marine insurance co. (1980) 5 ..... and we shall also assume in favour of the appellant that the agreement ex.a, is a special law in the nature of a private act passed by the british parliament, and that accordingly s, 3 of the ordinance should not be construed, unless the contrary appears expressly or by necessary .....

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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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Jan 13 1999 (FN)

California Dental Assn. Vs. Ftc

Court : US Supreme Court

Decided on : Jan-13-1999

..... including about three-quarters of those practicing in the state. in re california dental assn., 121 f. t. c. 190, 196-197 (1996). the cda is exempt from federal income tax under 26 u. s. c. 501(c)(6), covering "[b]usiness leagues, chambers of california, richard blumenthal of connecticut, m. jane brady of delaware, robert a. butterworth of ..... the cda has issued interpretive advisory opinions and guidelines relating to advertising. respondent federal trade commission brought a complaint, alleging that the cda violated 5 of the federal trade commission act (act), 15 u. s. c. 45, in applying its guidelines so as to restrict two types of truthful, nondeceptive advertising: price advertising, particularly discounted fees, and advertising ..... " sufficed to justify finding that certain advertising restrictions adopted by the cda violated the antitrust laws. we hold that the commission's jurisdiction under the federal trade commission act (ftc act) extends to an association that, like the cda, provides substantial economic benefit to its for-profit members, but that where, as here, any anticompetitive effects of ..... 10 "the fact that a restraint operates upon a profession as distinguished from a business is, of course, relevant in determining whether that particular restraint violates the sherman act. it would be unrealistic to view the practice of professions as interchangeable with other business activities, and automatically to apply to the professions antitrust concepts which originated in .....

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Feb 04 1999 (SC)

Commissioner of Income-tax Vs. D. Shankaraiah and ors.

Court : Supreme Court of India

Decided on : Feb-04-1999

Reported in : [2001]247ITR798(SC); [2001]123STC44(SC)

..... commission agent and it is wide enough to include its income collected by way of sales tax. but, in the grounds of appeal there is ..... tax. the assessee was doing so only as a commission agent of the principal and the amount cannot be treated as its income. it is argued that in the andhra pradesh general sales tax act, 1957, the definition of 'dealer' would also include a ..... the assessee in its character as anauctioneer, was part of its trading or business receipt and consequently liable for payment of income-tax. 6. in the present case, the ruling will not apply as the assessee here is only a commission agent when it collected sales ..... no reference to the provisions of the andhra pradesh general sales tax act, 1957. the only ..... grounds raised are that the decision rendered in chowringhee sales bureau p. ltd. v. cit : [1973]87itr542(sc) , .....

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Feb 24 1999 (SC)

Commissioner of Sales Tax Vs. Industrial Coal Enterprises

Court : Supreme Court of India

Decided on : Feb-24-1999

Reported in : AIR1999SC1324; JT1999(2)SC6; 1999(1)SCALE626; (1999)2SCC607; [1999]1SCR871; [1999]114STC365(SC)

..... unit in moradabad registered both under the provisions of the act and the central sales tax act, 1956. it was also registered with the directorate of industries as small scale unit for the manufacture of coal- briquettes. the unit was established in the beginning in ..... above;(2) 'date of starting production' and 'new unit' shall have the same meaning as assigned to them in the explanation to section 4-a of the u.p. sales tax act, 1948; and(3) 'capital investment' means investment in land, building, plant machinery, equipments and apparatuses.3. the facts of the case are as follows :the respondent had a manufacturing ..... in taxing statutes, provision for concessional rate of tax should be liberally construed. so also in bajaj tempo ltd. bombay v. commissioner of income-tax, bombay city-iii, bombay : [1992]196itr188(sc) , it was held that provision granting ..... . moreover, in this case, there is no ambiguity in the provisions of the act as it stood at the relevant time warranting an interpretation by the legislature. hence the subsequent legislation introduced in 1991 with effect from 13.9.85 will not help the appellant.11. in commissioner of income-tax, amritsar v. straw board . : [1989]177itr431(sc) , this court held that .....

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Oct 08 1999 (SC)

A.V. Reddy Trust and ors. Vs. Commissioner of Wealth Tax

Court : Supreme Court of India

Decided on : Oct-08-1999

Reported in : AIR1999SC3352; (1999)156CTR(SC)553; [1999]240ITR409(SC); JT1999(8)SC155; 1999(6)SCALE494; (1999)8SCC243; [1999]Supp3SCR580

..... passed by the high court of andhra2. pradesh in referred case nos. 37-40 of 1983 in reference made to the high court under section 27 of the wealth tax act, 1957. the income-tax appellate tribunal referred the following question for decision in all the four cases:whether on the facts and in the circumstances of the case, the tribunal was justified in ..... fund. by order dated 29th november, 1980, the appeals were allowed. the appellate authorities directed the wealth tax officer to assess the beneficial interest according to section 21(1) or 21(2) of the wealth tax act. against that order, wealth tax officer preferred appeals before the income tax appellate tribunal, hyderabad (hereinafter referred to as 'the tribunal'). the tribunal arrived at the conclusion that ..... section 21(4) of the act; the trustee will have to be assessed on the entire value of the trust fund in the status of an individual. thereafter, the court upheld the assessment made by the wealth tax officer subject to any relief in the quantum granted either by the appellate assistant commissioner or by the income-tax appellate tribunal. that finding of ..... beneficial to the revenue.12. after considering the various contentions raised by the parties and exhaustively dealing with the provisions of the wealth tax act, court, inter alia, held thus:(a) charging section 3 of the wealth tax act is made expressly subject to section 21 and it must yield to that section insofar as the later makes a special provision for assessment .....

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Dec 13 1999 (SC)

indira Sawhney Vs. Union of India and ors.

Court : Supreme Court of India

Decided on : Dec-13-1999

Reported in : AIR2000SC498; 2000(1)ALLMR(SC)99; JT1999(9)SC557; 1999(7)SCALE411; (2000)1SCC168; [1999]Supp5SCR229; 2000(3)SLJ101(SC); 2000(1)LC367(SC); (2000)1UPLBEC455

..... rs. 1.50 lakhs or above or possessing wealth above the exemption limit as prescribed in the wealth tax act for a period of 3 consecutive years;explanation: the income criteria in terms of rupee will be modified/ amended suitably taking into account the change in the value of money every three years.we are of the view that ..... employment; children of members of armed forces and para-military forces; (c) professional category; children of those in professional class or those engaged in trade and industry beyond a particular income limit; (d) property owners (agricultural holdings), plantations, vacant land or buildings in urban areas or urban agglomerations holding property beyond a particular extent -as being outside the backward classes. ..... refer to the same. this happened in ashok kumar thakur v. state of bihar and ors. : air1996sc75 , already referred to. there the position was that unrealistically high levels of income or holding or other conditions were prescribed by the legislatures of bihar and uttar pradesh under the bihar reservation of vacancies in posts and services (amendment) ordinance, 1995 (5 of ..... the other, it is not difficult to make horizontal divisions of those p belonging to (i) constitutional offices (ii) particular services, (iii) professions (iv) industry and trade (v) particular income level and (vi) particular holding of property etc. to segregate the creamy and non-creamy layers in each vertical sub-classification of backward class and say that the children of .....

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Jan 12 1999 (SC)

American Remedies Pvt. Ltd. Vs. Govt. of Andhra Pradesh and anr.

Court : Supreme Court of India

Decided on : Jan-12-1999

Reported in : AIR1999SC572; JT1999(1)SC29; 1999(1)SCALE30; (1999)2SCC117; [1999]1SCR63; [1999]113STC400(SC)

..... of maharashtra and ors. : [1998]3scr972 , that judgment again does not help the petitioner at all. as a matter of fact, in this judgment, relying upon the income tax officer, alleppy v. m.c. ponnoose and ors. etc. : [1970]75itr174(sc) , it has been reiterated that it is open to the legislature to enact laws ..... entry 37 (supra).2. that the state legislature had the power to amend the andhra pradesh general sales tax act is not in dispute. it also is not disputed that the amendment made by the 1996 act was in exercise of its legislative powers by the state legislature. the validity of the amendment had not ..... act of 1996, the provisions of the act, other than those mentioned in sub-clause (1), were to come into force with effect ..... herein, through which challenge had been made to the demand of difference of sales tax, which had occasioned as a result of an amendment of entry 37 of the first schedule to the andhra pradesh general sales tax act, 1957, by act no. 27 of 1996. by virtue of section 1(f) of the amendment ..... judgment has no application whatsoever, as the amendment therein had been made by a notification and not by any amending act of the legislature and in that context, it was held that since the act required publication of the notification, the same could come into force on being so published and not prior to it .....

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Oct 28 1999 (SC)

Mathuram Agrawal Vs. State of Madhya Pradesh

Court : Supreme Court of India

Decided on : Oct-28-1999

Reported in : AIR2000SC109; JT1999(8)SC505; 2000(1)MPHT298; 1999(6)SCALE667; (1999)8SCC667; [1999]Supp4SCR195; 2000(1)LC345(SC)

..... it is for the legislature to do the needful in the matter.12. in the case of bank of chettinad ltd. v. commissioner of income-tax, madras, the privy council quoted with approval the following passage from the opinion of lord russel of killowen in inland revenue commissioners v. duke ..... legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. in a taxing act it is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. it is ..... may make in this behalf, impose in the whole or in any pan of the municipality any of the following taxes, for the purposes of the act, namely: (i) a tax payable by the owner of houses, buildings or lands situated within the limits of municipality with reference to annual letting value ..... the purpose of taxation. the court was of the view that any other construction would render the proviso nugatory and defeat the object of the act.15. this construction, in our considered view, amounts to supplementing the charging section by including something which the provision does not state. the construction ..... administrator, municipal corporation, bilaspur (supra) decided by a bench of three learned judges of this court construing section 127(1) (2) of the act the question as to the constitutional validity of that proviso arises for consideration. taking note of the said submission the bench passed the order dated 13. .....

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