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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: supreme court of india Year: 1999 Page 3 of about 188 results (0.098 seconds)

Feb 16 1999 (SC)

Hindu Public and Another Etc. Vs. Rajdhani Puja Samithee and Others Et ...

Court : Supreme Court of India

Decided on : Feb-16-1999

Reported in : AIR1999SC964; 88(1999)CLT60(SC); JT1999(1)SC509; (1999)IIMLJ121(SC); 1999(1)SCALE471; (1999)2SCC583; [1999]1SCR635

..... words 'charitable' in act 21 of 1860. the real question was: 'what did the term mean in 1860'? we are in agreement with the view of the allahabad and madras high courts. in fact, lord mcnaughten in his celebrated judgment in commissioner of income tax v. pemsel 1891 ..... and pujas, formed into the durga puja samithee and registered it as a society on 21.1.1960 under the societies registration act 1860 (act 21 of 1860) with a memorandum of association which included cultural and other activities also besides religious activities. the society then applied ..... mehmood jamait managing committee, puddupet air 1940 mad 167. a division bench consisting of wadsworth and venkataramana rao, jj. held that the act 21/1860 was passed in 1860 when, according to english law, a gift for the advancement of religion or promotion of religious worship ..... diffusion of useful knowledge, the diffusion of political education, or for charitable purposes, it is enacted as follows-again, section 1 of the act 21/1860 reads as follows:section 1--societies formed by memorandum of association and registration--any seven or more persons associated for any literary, ..... ac 531 said that charitable purposes which came within the language and spirit of the statute of elizabeth (43 eliz ch 4) could be grouped into four heads (i) relief of poverty, (ii) education, (iii) advancement of religion and (iv) other purposes beneficial to the community not coming under any of the preceding heads. the words in act .....

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Feb 17 1999 (SC)

Commissioner of Income Tax, Baroda Vs. Gujarat Alkalies and Chemicals ...

Court : Supreme Court of India

Decided on : Feb-17-1999

Reported in : AIR2000SC3628; [2000]246ITR462(SC); (1999)9SCC228

..... understood at that time by the decisions of the court. hence the fact that the estimated income returned by the assessee for the purpose of advance-tax was lesser than the annual income would not bring the assessee within the ambit of section 273(2)(a) of the income-tax act. the view expressed by the tribunal on such factual conclusions is unassailable and the high ..... . the only question that was sought to be referred to the high court by the revenue was as follows:whether when the assessing officer as well as the commissioner of income-tax (appeals) had given a categorical finding that the assessee had acted in conscious disregard of its statutory obligation with a view to reduce the quantum of its legitimate and proper advance ..... the i.-t. act.2. the appellate tribunal rejected the application of the revenue for reference on ..... -tax liability, the appellate tribunal was right in law and on fact in holding that this was not a fit case for levy of penalty under section 279(2)(a) of .....

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Feb 17 1999 (SC)

State of Kerala and ors. Vs. O.C. Kuttan and ors.

Court : Supreme Court of India

Decided on : Feb-17-1999

Reported in : AIR1999SC1044; 1999(1)ALD(Cri)488; 1999CriLJ1623; 1999(1)Crimes104(SC); JT1999(1)SC486; 1999(1)KLT747(SC); 1999(1)SCALE505; (1999)2SCC651; [1999]1SCR696

..... wholly unwarranted. it was further urged that the allegations made by the lady not only amounts to commission of offence of rape alone but also the offence under immoral traffic act and the high court never applied its mind to find out whether the allegations taken at their face value would constitute other offences for which the criminal case had been ..... otherwise of the allegations made in the f.i.r. or the complaint and that the extraordinary or inherent powers do not confer an arbitrary jurisdiction on the court to act according to its whim or caprice. it is too well settled that the first information report is only an initiation to move the machinery and to investigate into a cognizable ..... have scuttled investigation by quashing the f.i.r., particularly when the criminal case had been registered under several provisions of the penal code as well as under immoral traffic act. we also do not approve of the uncharitable comments made by the high court in paragraph (12) of the judgment against the woman who had given the f.i.r .....

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Feb 18 1999 (SC)

Ram Bai Vs. Commissioner of Income-tax

Court : Supreme Court of India

Decided on : Feb-18-1999

Reported in : (1999)152CTR(SC)167; [1999]236ITR696(SC); JT1999(1)SC546; 1999(1)SCALE554; (1999)3SCC30; [1999]1SCR760

..... on 16.10.70. the appellant filed a return under section 139 (4) of the income-tax act (hereinafter referred to as the 'act') on 17.2.72 disclosing the interest on belated payment of compensation as her income. the i.t.o. rejected it as invalid as it was filed beyond the period prescribed ..... there is no material whatever on record to justify the issue of notice by the i.t.o. under section 147 of the act.10. the commissioner of-income-tax (appeals) and the appellate tribunal have discussed the matter in great detail and pointed out several facts which were sufficient to show ..... on the facts and in the circumstances of the case the appellate tribunal was right in holding that the reassessment proceedings initiated by the income-tax officer in this case were not valid in lawthe high court by its judgment dated 1.4.91 answered the question in the negative ..... the lands were non-agricultural. the commissioner allowed the appeal and cancelled the order of assessment under section 147(a). the department approached the income-tax appellate tribunal with an appeal but in vain as the tribunal agreed with the commissioner and confirmed his order.3. the revenue applied for reference ..... act for the year ending 31.3.65 in march, 1973 and issued a notice under section 148 on 21.4.73. he sought the sanction of the commissioner on the ground that the land acquired was not agricultural land as it had not been subjected to agricultural operation and the capital gains thereon were chargeable to income -tax .....

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Feb 18 1999 (SC)

Appropriate Authority (it Deptt.) and ors. Vs. M. Arifulla and ors.

Court : Supreme Court of India

Decided on : Feb-18-1999

Reported in : (2002)10SCC342

..... writ petition filed by the respondents herein against an order passed by the appropriate authority under section 269-uc(1) of the income tax act (for short the act) in exercise of the right to purchase a property under the provisions of the act. the contention of the respondents before the high court was that the vendors were co-owners and not joint owners and ..... was a deemed partition immediately before the death of doraiswami. this court has held in cwt v. chander sen2 that a property devolving under section 8 of the hindu succession act, is the individual property of the person who inherits the same and not that of the huf. in fact, in the special leave petition, it is admitted that respondents 2 ..... the high court is erroneous. the admitted fact is that the father of the parties by the name of t.m. doraiswami died in 1977, long after the hindu succession act came into force. one of the respondents is a daughter of the deceased doraiswami and the provisions of the proviso to section 6 would apply. as per explanation 1 to .....

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Feb 23 1999 (SC)

Cit, Gujarat Iii Vs. Cadila Chemicals

Court : Supreme Court of India

Decided on : Feb-23-1999

Reported in : AIR2000SC3615; [2000]244ITR28(SC); (1999)9SCC35

..... sets of assessment years, are common. they read thus:(1) whether the tribunal is right in law and on facts in deleting the addition under section 40a(5) of the income-tax act, 1961 in respect of premium paid for the purchase of deferred annuity policies in respect of two managing directors?(ii) whether the appellate tribunal is right in distinguishing the decision ..... by the high court is requisite.5. the appeals are allowed. the orders under appeal are set aside. the applications made by the revenue under section 256(2) of the income-tax act are allowed. the tribunal is directed to refer the questions to the high court for consideration, having drawn up the requisite statement of cases. no order as to costs. ..... deduction in so far as the employer was concerned. he also submitted that the gujarat high court, in a matter relating to the employer, gujarat steel tubes v. commr. of income-tax : [1994]210itr358(guj) , had taken a view which favoured the revenue. there was, therefore, a question of law to be considered and the high court ought to have called upon ..... the high court. the high court took the view that they need not be referred because the issue was settled by the decision of the supreme court in commr. of income-tax v. l.w. russel : [1964]53itr91(sc) .3. learned counsel for the appellant-revenue submitted that the decision in russel's case aforementioned concluded the matter in so far as .....

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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 24 1999 (SC)

Addl. Commissioner of Income Tax Vs. New Consolidated Gold Fields Ltd.

Court : Supreme Court of India

Decided on : Feb-24-1999

Reported in : (2000)10SCC90

..... annum, the same being payable in sterling in london. 3. for assessment year 1960-61 the income tax officer held that the indian company was an agent of the assessee within the meaning of section 163 of the income tax act and that the annual remuneration of 7000 was income accruing to the assessee which was taxable in the hands of the indian company. the appellate ..... will assume that the assessee had a business connection in india. having regard, however, to the provisions of explanation (a) quoted above only that part of the income of 7000 could be brought to tax in india as was reasonably attributable to the operations that were carried out in india. it is clear that the operations under the agreement between the assessee ..... the meaning of section 163, no business connection within the meaning of section 9(1) had been established with the indian company so as to make income accruing to the non-resident assessee liable to tax through its agent. this finding was approved by the tribunal. the high court, on reference, held that the assessee received in london 7000 for technical advice ..... in the circumstances of the case, the tribunal was right in holding that there was no income to the non-resident which could fall within the categories enumerated in section 9(1)(i) of the act and as such the question of bringing any such income to tax in the hands of the agent would not arise? 2. briefly stated, the facts are these .....

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Feb 25 1999 (SC)

T.A.V. Trust Alleppey Vs. the Commissioner of Income Tax, Kerala

Court : Supreme Court of India

Decided on : Feb-25-1999

Reported in : AIR1999SC1435; [1999]236ITR788(SC); JT1999(2)SC58; 1999(1)SCALE658; (1999)3SCC7

..... for the years 1973-74 and 1974-75 on the trustees had to be made in accordance with the provisions of section 161 of the income tax act 1961?the question aforementioned relates to the assessment years 1973-74 and 1974-75. (similar questions for subsequent years were answered similarly and are ..... .a.george rs. 54,000/- rs. 3,00,000/-(emphasis supplied)4. the income tax officer rejected the claim that the assessee should be assessed as a representative assessee within the meaning of section 161(1) of the income tax act because he found that the trust created by the trust deed was invalid. (similar ..... assessments were made for subsequent years.) the appellate assistant commissioner, allowed the assessee's appeal and his order was confirmed by the income tax appellate tribunal. the tribunal referred to letters ..... a contrary conclusion was justified.9. our attention was drawn by learned counsel for the assessee to the judgment of the gujarat high court in commissioner of income-tax, gujarat v. motilal hirabhai spg. and wvg. co. ltd. : [1978]113itr173(guj) , where it was stated:it is well settled that if ..... the tenor of the trust deed read as a whole. there is no doubt whatsoever that, therefore, the terms of section 7 of the trust act are violated. the trust was not created 'with the permission of a principal civil court of original jurisdiction, by or on behalf of a minor'. .....

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Feb 25 1999 (SC)

T. A. Vs. Trust Alleppey V. Commissioner of Income Tax

Court : Supreme Court of India

Decided on : Feb-25-1999

Reported in : (1999)152CTR(SC)439

..... in holding that the assessment for the years 1973-74 and 1974-75 on the trustees had to be made in accordance with the provisions of section 161 of the income tax act, 1961 ?'the question aforementioned relates to the assessment years 1973-74 and 1974-75. (similar questions for subsequent years were answered similarly and are the subject-matter of the connected ..... rejected the claim that the assessee should be assessed as a representative assessee within the meaning of section 161(l) of the income tax act, 1961 (hereinafter referred to as 'the act') because he found that the trust created by the trust deed was invalid. (similar assessments were made for subsequent years.) the appellate assistant commissioner allowed the assessee's appeal and ..... the provisions of the trust deed which we have quoted, concluded that all were the same persons. it then referred to the provisions of section 7 of the indian trusts act, 1882 and held that they were mandatory insofar as they spoke of the persons qualified to create a trust. thereunder, a trust created by or on behalf of a minor ..... deed to arrive at a contrary conclusion was justified.9. our attention was drawn by the learned counsel for the assessee to the judgment of the gujarat high court in cit v. motilal hirabhai spg. & wvg. co. ltd. , where it was stated:it is well-settled that if evidence is allowed to be let in without any objection, it would not .....

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