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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: supreme court of india Year: 1999 Page 7 of about 188 results (0.092 seconds)

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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Apr 13 1999 (SC)

Shri Rajat Baran Roy Vs. State of West Bengal and ors.

Court : Supreme Court of India

Decided on : Apr-13-1999

Reported in : AIR1999SC1661a; JT1999(3)SC89; 1999(2)LC1176(SC)

..... , came to be issued because of the failure on the part of the governments concerned to perform their obligatory duties. if as per the 1992 directions the governments concerned had acted diligently then there would not have been any cause for issuing the 1993 directions and, consequently, the rider that was included in the 1993 directions, would not have been there .....

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Apr 15 1999 (SC)

Commissioner of Income Tax, Karnataka Vs. Sterling Foods, Mangalore

Court : Supreme Court of India

Decided on : Apr-15-1999

Reported in : AIR1999SC2036; 1999LC481(SC); 1999(108)ELT3(SC); [1999]237ITR579(SC); JT1999(3)SC227; 1999(2)SCALE678; (1999)4SCC98; [1999]2SCR699

..... year would have been bound by the earlier decision. however, it chose not to do so relying upon the fact that section 28 of the income tax act, 1961 had been amended in the meanwhile by the finance act, 1990 with effect from 1st april, 1962 by insertion of clause (iiia) and clause (iiib) with effect form april 1, 1967, which read as follows ..... , the tribunal was justified in law in holding that the receipt from the sale of import entitlements could not be included in the income of the assessee for the purpose of computing the relief under section 80hh of the income-tax act, 1961?2. the identical question had arisen in respect of the same assessee for an earlier year and the high court had ..... from the assessee's industrial undertaking and were, therefore, entitled to the deduction prescribed by section 80hh. learned counsel cited the judgment of the madras high court in commissioner of income-tax, madras-i v. wheel and rin company of india ltd. : [1977]107itr168(mad) which, no doubt, is squarely on the point and holds in favour of the assessee. to quote ..... 1979-80. both the amendments have been effected from 1962-63 and therefore, in 1979-80, the income received from the govt. of india by sale of import licences and incentives for export was income within the meaning of section 28 assessable to tax as income from profits and gains of business or profession. it is in that light that we have to answer .....

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Apr 15 1999 (SC)

Commissioner of Income Tax Vs. Sterling Food, Mangalore

Court : Supreme Court of India

Decided on : Apr-15-1999

Reported in : (1999)153CTR(SC)439

..... , the tribunal was justified in law in holding that the receipt from the sale of import entitlements could not be included in the income of the assessee for the purpose of computing the relief under section 80hh of the income tax act, 1961? '2. the identical question had arisen in respect of the same assessee for an earlier year and the high court had ..... then answered the question against the assessee sterling foods v. cit . the assessee had not carried the matter further. ordinarily, therefore, the division bench hearing ..... 1979-80. both the amendments have been effected from 1962-63 and, therefore, in 1979-80, the income received from the government of india by sale of import licences and incentives for export was income within the meaning of section 28 assessable to tax as income from profits and gains of business or profession. it is in that light that we have to answer ..... or sell the same to others. it sold the import entitlements that it had earned to others. its total income for the aforementioned assessment years included the sale proceeds for such import entitlements and it claimed relief under section 80hh of the act in respect also of the sale proceeds of the import entitlements.section 80hh, so far as it is relevant .....

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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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Apr 16 1999 (SC)

Dalmia Cement Ltd., Rajasthan Vs. Commissioner of Income Tax, New Delh ...

Court : Supreme Court of India

Decided on : Apr-16-1999

Reported in : AIR1999SC2154; [1999]237ITR617(SC); JT1999(3)SC130; 1999(2)SCALE641; (1999)4SCC124; [1999]2SCR735

..... the judgment and order of the high court stand set aside along with the order of the tribunal as also that of the income-tax authorities.28. the respondent-tax authorities are directed to take steps in accordance with law, having due regard to the observations made herein before in this judgment. there ..... of the transferor and shall be included in his total income.section 63. 'transfer' and 'revocable transfer' defined- for the ..... payment and is therefore not deductible.13. in this context, reference to a bench decision of the calcutta high court in the case of commissioner of income-tax v. jhanzie tea association (1989) 178 itr 296 also seems to be apposite. s.c. sen, j. (as his lordship then was) in ..... company? and for the assessment year 1965-66 the question was: whether on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in holding that the profit arising from the working of the two cement factories situated in pakistan for the year 1 ..... income where there is no transfer of assets -all income arising to any person by virtue of a transfer whether revocable or not and whether effected before or after the commencement of this act shall, where there is no transfer of the assets from which the income arises, be chargeable to income-tax as the income .....

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Apr 16 1999 (SC)

State of Haryana and ors. Vs. S.K. Singhal

Court : Supreme Court of India

Decided on : Apr-16-1999

Reported in : AIR1999SC1829; [1999(82)FLR476]; JT1999(3)SC140; 1999(2)SCALE650; (1999)4SCC293; [1999]2SCR714; 1999(2)LC944(SC); (1999)3UPLBEC2246

..... of notice of 3 months. he did not report to duty right from 1,12.1990. earlier on 12.12.1989, a charge sheet was issued against him for certain acts of misconduct. on 26.12.1990 he filed a reply to the chargesheet. on 22.8.1992 another chargesheet was served for unauthorised absence and one more on 18.9 .....

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Apr 22 1999 (SC)

Raja Somasekhar Chikka and anr. Vs. M. Paduravatamma and ors. Etc.

Court : Supreme Court of India

Decided on : Apr-22-1999

Reported in : AIR1999SC1371; JT1999(3)SC181; 1999(2)SCALE716; (1999)5SCC199; [1999]2SCR810

..... relation to the properties of the estate which had not become vested in the government by operation of section 3(b) of the abolition act, madras impartible estates act, 1904 continues to be in force and the properties retain their impartible character. therefore, in respect of the properties of the estate referred ..... stand transferred under clause (b) or cease and determine under clause (c), shall be entitled only to compensation from the government as provided in this act;(f) the relationship of landholder and ryot shall, as between them, be extinguished;(g) ryots in the estate and persons holding under them shall, as ..... or for the benefit of the estate and consequently they were binding upon the plaintiffs. an objection was also raised that since under the abolition act the estate vested in the government the plaintiffs could not claim the properties in the estate to be their own and file the suit for ..... and the alienations were not binding on the plaintiffs who, it was submitted, had become tenants of the joint family by virtue of the abolition act 1948 and, therefore, they could file a suit for partition and claim their share,5. the defendants in their written statement resisted the suit by ..... estates in the province of madras, and the introduction of the ryotwari settlement in such estates.4. the punganur estate was notified under the abolition act and taken over by the government on 7th september 1950. during his life time the raja, who died in the year 1965, had alienated various .....

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Apr 26 1999 (SC)

The Gujarat Agro Industries Co. Ltd. Vs. the Municipal Corporation of ...

Court : Supreme Court of India

Decided on : Apr-26-1999

Reported in : AIR1999SC1818; 1999(3)ALLMR(SC)666; JT1999(3)SC259; 1999(3)SCALE40; (1999)4SCC468; [1999]2SCR895; 1999(2)LC792(SC)

..... permissible to enact a law that no appeal shall lie against an order relating to an assessment of tax unless the tax had been paid. such a provision was on the statute book in section 30 of the indian income-tax act, 1922. the proviso to that section provided that '... no appeal shall lie against an order under ..... sub-section (1) of section 46 unless the tax has been paid'. such conditions merely regulate the exercise of the right of appeal ..... matter to arbitration. under sub-section (1) of section 408 where any person aggrieved by any order fixing or charging any rateable value or tax under the act desires that any matter in difference between him and the other parties interested in such order should be referred to arbitration, then, if all such ..... value a complaint has previously been made to the commissioner as provided under this act and such complaint has been disposed of;(c) in the case of an appeal against any tax in respect of which provision exists under this act for a complaint to be made to the commissioner against the demand, such ..... may set out here and now:406.(1) subject to the provisions hereinafter contained, appeals against any rateable value or tax fixed or charged under this act shall be heard and determined by the judge.(2) no such appeal shall be entertained unless--(a) it is brought within .....

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May 04 1999 (SC)

Justice Deoki Nandan Agarwala Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Decided on : May-04-1999

Reported in : AIR1999SC1951b; 1999(2)LC976(SC)

..... the salaries of high court and supreme court judges and that, therefore, their salaries were not liable to income tax because the definition of 'income' under the income tax act includes 'salary'. the argument really is that the levy of income tax upon salary, by parliamentary enactment cuts down the judges' salaries.5. there can be no doubt that ..... no employer and, therefore, what he receives is not salary; accordingly, what he receives as remuneration is not taxable under the head of salary under the income tax act. to our mind, there is a misconception here. it is true that high court and supreme court judges have no employer, but that, ispo facto, ..... article 221 is not taxable under the head 'salaries', and, if it is so, is it taxable under any other head of income referred to in section 14 of the income tax act, 1961.'2. it appears that the second question arose on a writ petition which stood transferred to this court and which was withdrawn ..... a far cry to conclude therefrom that the salary of a judge is not taxable under the income tax act. the subject of the salary of a high court and supreme court judge and the subject of tax on income are altogether different and the conclusion that is sought to be drawn is quite unacceptable. the ..... for the assessment year 1978-79 on the basis that the salary that he received as a judge was not liable to tax under the income tax act. the contention having been rejected both by the i.t.o. and in appeal, a special leave petition was filed. leave .....

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