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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: supreme court of india Year: 1999 Page 19 of about 188 results (0.129 seconds)

Dec 02 1999 (SC)

Ashok Kumar Vs. State of Haryana

Court : Supreme Court of India

Decided on : Dec-02-1999

Reported in : 2000(1)ALD(Cri)331; 2000(1)ALT(Cri)165; 2000CriLJ3186; 2000(67)ECC432; JT1999(10)SC325; 2000(1)SCALE173; (2000)2SCC592

..... for pw-4 to falsely involve the appellant.8. it was also submitted that there was non-compliance with the requirement of section 55 of the narcotic drugs & psychotropic substances act, but the learned counsel was not able to point out which part of section 55 was not complied with. the prosecution evidence clearly discloses that the seized articles were produced ..... orderg.t.nanavati, j.1. the appellant has been convicted under section 20 of the narcotic drugs and psychotropic substances act, 1985 as, on 24.9.1995, he was found in possession of charas weighing 5 kgs. and 500 grams.2. in order to establish its case the prosecution had examined .....

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Dec 03 1999 (SC)

Duncans Industries Ltd. Vs. State of U.P. and ors.

Court : Supreme Court of India

Decided on : Dec-03-1999

Reported in : AIR2000SC355; 2000(1)CTC374; 2000LC19(SC); JT1999(9)SC421; (2000)1MLJ118(SC); 1999(7)SCALE344; (2000)1SCC633; 2000(1)LC659(SC)

..... the agreement of sale which agreement includes the sale of plant and machinery along with the land. a certificate issued by the appropriate authority under section 269ul(3) of the income tax act evidences this fact. in the said application made by the appellant for obtaining the said certificate, the appellant has in specific terms at serial no. (iv) of the schedule ..... of plant and machinery being part of the conveyance deed or not, reliance can also be placed on the application filed by the appellant before the appropriate authority of the income-tax department wherein while disclosing the market value of the immovable property sought to be transferred the appellant himself has mentioned the value of the property so transferred as rs. ..... as part of the fertilizer business undertaking. it is also found on record that by a supplementary affidavit dated 8.9.1993 filed before the income tax department while filing form 373-1 prescribed under the income-tax rules the petitioner has again shown all these plant and machinery along with the plan which is now attached to the conveyance deed as part ..... manufacturing, marketing, distribution and sale of urea fertilizer in favour of chand chhap fertilizer and chemicals ltd. (hereinafter referred to as 'the ccfcl') also a company incorporated under the companies act, 1956 which company has since been renamed as m/s. duncans industries limited, fertilizer division, kanpur nagar (the appellant herein) for a total sale consideration of rs. 70 crores .....

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Dec 06 1999 (SC)

Alankar Commercial Pvt. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Supreme Court of India

Decided on : Dec-06-1999

Reported in : [2000]101CompCas243(SC); [2000]244ITR31(SC); JT1999(10)SC442; (2001)9SCC380

b.n. kirpal and; s. rajendra babu, jj.1. it is contended that sikkim was not a part of india and at that time the income tax act was not applicable in respect of the assessment year for which notice was served in new delhi. learned counsel for the petitioner relies upon the decision of this court in state of sikkim v. surendra prasad sharma1.2. the aforesaid decision in surendra sharma case1 related to the employees employed in a company in sikkim and the question which arose there was whether the indian law applied or not. the question of applicability of the income tax act did not arise in that case, therefore, the said decision has no relevance. the indian income tax act, inter alia, taxes income which accrues or arises in india. it is immaterial whether the petitioner company has its head office in sikkim or may be carrying on business activities there. the impugned notice under section 148 of the income tax act has been issued in relation to the income which is stated to have arisen in india and this can be done even if the petitioner has a company registered in sikkim. the decision of the high court calls for no interference.3. the petition for special leave is dismissed.

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Dec 07 1999 (SC)

Hyderabad Karnataka Education Society Vs. Registrar of Societies and o ...

Court : Supreme Court of India

Decided on : Dec-07-1999

Reported in : AIR2000SC301; JT1999(9)SC482; 1999(7)SCALE361; (2000)1SCC566; [1999]Supp5SCR161

..... general meeting called the annual general meeting at which the report of the management of the society for the previous year together with an audit copy of the balance sheet, income and expenditure account and the auditor's report shall be submitted for approval. xxx xxx xxx xxx16. special general meeting is provided by sub-section 3 of section 11 ..... which take place in the general meeting or special meeting as laid down by section 11. it is difficult to agree with this contention. various proceedings are contemplated by the act. section 6(2) deals with registration of memorandum of association along with registration of rules and regulations of the society, which shall contain provisions relating to admission of members. ..... with procedure for amalgamation of societies. it reads as under:21. procedure for amalgamation of societies.-whenever it shall appeal to the governing body of any society registered under this act, which has been established for any particular purpose or purposes, that it is advisable to amalgamate such society, either wholly or partially with any other society, such governing body ..... struck down being arbitrary. certain consequential directions were issued by the division bench of the high court in the impugned judgment to the registrar of the societies functioning under the act. it is obvious that these consequential directions would not survive if the main basis of the impugned judgment is found to be unsustainable.rival contentions:6. learned senior counsel .....

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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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Dec 15 1999 (SC)

The Commissioner of Income Tax, Madras Vs. M/S. Sundaram Spinnings Mil ...

Court : Supreme Court of India

Decided on : Dec-15-1999

Reported in : AIR2000SC490; [2000]241ITR350(SC); JT1999(10)SC32; 1999(7)SCALE515; (2000)1SCC466; [1999]Supp5SCR365

..... in the manufacture of yarn on the ground that its manufacturing product, viz., 'yarn' falls under item no. 21 of ninth schedule to the income tax act, 1961. the view of the assessing authority as supported by the inspecting assistant commissioner was that the manufacture of cotton yarn did not amount to manufacture ..... works p. ltd. : [1980]125itr331(cal) , the high court was called upon to interpret item no. 33 of the fifth schedule under the income tax act, 1961. the question was, whether the assessee would be entitled to higher rate of development rebate under section 33(1)(b)(b)(i) on the ..... j.1. this appeal challenges the decision of the madras high court in reference under section 256(1) of the income tax act, 1961, in which the following question was referred by the income tax appellate tribunal at the instance of revenue which was adjudicated against it.whether, on the facts and in the circumstances of ..... shalimar rope works p. ltd. : [1980]125itr331(cal) , where item nos. 32 and 33 of the fifth schedule of the income tax act were considered, upheld the order passed by the first appellate authority. revenue, therefore, sought for reference of the aforesaid question to the high ..... are manufactured and since in item no. 21, word 'textile' is used, manufacture of yam is not covered under item no. 21. the commissioner of income tax (appeals) upheld the order of assessing authority and held 'yarn' is covered under item no. 21 thus assessee is entitled for the grant of higher rate .....

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Dec 16 1999 (SC)

Keshab Narayan Banerjee and ors. Vs. the State of Bihar

Court : Supreme Court of India

Decided on : Dec-16-1999

Reported in : AIR2000SC485; 2000(1)ALD(Cri)208; 2000CriLJ595; JT1999(10)SC37; RLW2000(1)SC61; 1999(7)SCALE520; (2000)1SCC607; [1999]Supp5SCR394; 2000(1)LC180(SC)

..... gross asset of the proprietor or the tenure holder. section 23 provides which amounts are to be deducted from the gross asset for purpose of determining the net income. after net income has thus been computed the compensation officer has to determine the amount of compensation in accordance with the table given therein. he has also to compute compensation payable ..... the amount of compensation. the amount of compensation is to be determined by finding out the rent and then making certain additions, subtractions and multiplications as provided in the act itself. he cannot determine the questions of title or rights of the rival claimants except for the purpose of determining who should be paid compensation. the party claiming compensation ..... commence a 'querela' before the ordinary civil courts. these courts were invested with the judicial power of the state and their authority was derived from the constitution or some act of legislature constituting them. their number was ordinarily fixed and they were ordinarily permanent and could try any suit or cause within their jurisdiction. their numbers might be increased or ..... the compensation among the persons claiming interest therein. the compensation officer has then to make payment of compensation in accordance with the compensation assessment roll. section 35 of the act bars the jurisdiction of the civil court in respect of any entry, in or omission from a compensation assessment roll or in respect of any order passed by the compensation .....

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Dec 16 1999 (SC)

Management of Mcd Vs. Prem Chand Gupta and anr.

Court : Supreme Court of India

Decided on : Dec-16-1999

Reported in : AIR2000SC454; [2000(84)FLR364]; JT1999(10)SC12; (2000)ILLJ533SC; 1999(7)SCALE526; [1999]Supp5SCR403; 2000(1)LC235(SC); (2000)1UPLBEC280

..... it must be held that termination of the respondent-workman's service on 29.4.1966 was violative of section 25-f of the i.d. act and was, therefore, null and void. the second g point for determination is answered in affirmative against the appellant-corporation and in favour of the respondent ..... could not be treated as retrenchment in the light of the excepted category indicated by clause (bb) inserted in section 2(oo) by the amending act of 1984. it has to be kept in view that respondent-workman's termination was prior to 1984 amendment to section 25-f. hence, it was ..... . accordingly, we proceed to deal with the alternative question whether the impugned termination order was in violation of section 25-f of the i.d. act or not.17. to recapitulate, it is a well established fact on the record of this case that the respondent-workman though initially appointed for one ..... and in favour of the appellant-corporation whether the impugned order of termination can be said to have violated section 25-f of the i.d. act and consequently the final decision rendered by the division bench can be sustained on that ground?3. what appropriate final order?we shall deal with ..... examine another ground placed for consideration by the respondent-workman to the effect that the impugned termination was violative of section 25-f of the i.d. act. the letters patent appeal was allowed accordingly and the relief, as noted earlier, was ordered to be granted to the respondent-workman.rival contentions:6. learned .....

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