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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: us supreme court Year: 1999 Page 1 of about 196 results (0.085 seconds)

Mar 29 1999 (FN)

Jefferson County Vs. Acker

Court : US Supreme Court

Decided on : Mar-29-1999

..... was not a federal area." 4 u. s. c. 106(a). a special definitional provision, which applies through cross-reference to the buck act (but not to the public salary tax act) defines the term "income tax" broadly to include "any tax ... measured by ... income, or ... gross receipts." 1l0(c). and in howard v. commissioners of sinking fund of louisville, 344 u. s. 624 , 628-629 ..... 's exemption for those holding another state or county license reveals its true character as a licensing scheme, not an income tax. the dispositive measure is the public salary tax act, which does not require the state tax to be a typical "income tax," but consents to any tax on "payor compensation," which jefferson county's surely is. cf. howard, 344 u. s., at 629. pp. 439 ..... public salary tax act consents to any tax on "payor compensation," which jefferson county's surely is. the ..... 's laws may not be reached by a county's occupational tax. see 1967 ala. acts 406, 4.12 the dispositive measure, however, is the public salary tax act, which does not require the local tax to be a typical "income tax." just as the statute in howard consented broadly to "any tax measured by net income, gross income, or gross receipts," 344 u. s., at 629, the .....

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Jan 05 1999 (SC)

Commissioner of Income Tax Vs. Bhaskar Picture Palace

Court : Supreme Court of India

Decided on : Jan-05-1999

Reported in : JT1999(10)SC563; (1999)9SCC232

..... to the commencement of the afore-quoted order, in which it is, inter alia, stated :11. section under which : 245-d(1) of the income the order is passed tax act 1961.6. in his submission, the application had, therefore, been rejected not only under sub-section (1-a) but also under sub-section (1). ..... orders.p. bharucha, j.1. the batch of cases concerns section 245d of the income tax act, 1961 as it stood prior to 1991 and thereafter, prior to the amendment in 1991 sections 245d(1) and (1-a) read thus: ..... to the same years for which they had applied earlier and the settlement commission entertained these applications. its full bench in birumal gaurishankar jain & co. v. income tax settlement commission found that, having regard to the omission of sub-section (1-a) as aforestated, the settlement commissioner was entitled to do so. the ..... cycle stand and regular show collections were not entered in the regular books of account maintained by the applicant thereby concealing particulars of income. therefore, the objection raised by the commissioner of income tax is sustained for the said years.in regard to assessment years 1983-84 and 1984-85, the settlement commission, in the ..... with on the ground that concealment of particulars of income on the part of the applicant or perpetration of fraud by him for evading any tax or other sum chargeable or impossible under this act, has been established or is likely to be established by any income tax authority, in relation to the case :provided that .....

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Jan 05 1999 (SC)

Commissioner of Income-tax Vs. Bhaskar Picture Palace

Court : Supreme Court of India

Decided on : Jan-05-1999

..... to the commencement of the aforequoted order, in which it is, inter alia, stated :'11. section under which the order is passed : 245d(l) of the income-tax act, 1961'.8. in his submission, the application had, therefore, been rejected not onlyunder sub-section (1a) but also under sub-section (1). the submission hasonly ..... the same years for which they had applied earlier and the settlement commission entertained these applications. its full bench in birumal gaurishankar jain and co. v. income-tax settlement commission , found that, having regard to the omission of sub-section (1a) as aforestated, the settlement commission was entitled todo so. the union ..... 1. this batch of cases concerns section 245d of the income-tax act, 1961, as it stood prior to 1991 and thereafter. prior to the amendment in 1991. section 245d(1) and (1a), read thus :' ..... stand and regular show collections were not entered in the regular books of account maintained by the applicant thereby concealing particulars of income. therefore, the objection raised by the commissioner of income-tax is sustained for the said years.'6. in regard to the assessment years 1983-84 and 1984-85, the settlement commission, ..... with on the ground that concealment of particulars of income on the part of the applicant or perpetration of fraud by him for evading any tax or other sum chargeable or imposable under this act, has been established or is likely to be established by any income-tax authority, in relation to the case : provided that .....

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Jan 12 1999 (SC)

Commissioner of Income Tax, New Delhi Vs. D.L.F. United

Court : Supreme Court of India

Decided on : Jan-12-1999

Reported in : (2000)162CTR(SC)178; [2000]243ITR855(SC); JT1999(10)SC561; (1999)9SCC116

..... no. 30 of 1973(1) whether on the facts and in the circumstances of the case, the levy of penalty under section 271(1)(c) of the income tax act, 1961 was justified.(2) if the answer to the aforesaid question is in the affirmative, whether on the facts and in the circumstances of the case, while ..... arise upon the judgment dated 29-5-1985 of the delhi high court answering two sets of references made to it under section 256(2) of the income tax act, 1961 against the revenue. both sets of questions relate to assessment year 1962-63. the first set of questions relate to the assessee's quantum appeals; ..... disallowance of a portion of the purchase price?2. it is patent from the questions in the quantum appeal that they are questions of fact. the income tax appellate tribunal is the final fact-finding authority and it has decided against the assessee. the high court ought not to have entered into a discussion of ..... to justify the finding that the payment of rs. 41,039.67/- made to surjit singh, sham singh and rajinder singh was the assessee's income and was rightly taxed as such in its hands?(3) whether there was any evidence before the tribunal to justify the finding that the sum of rs. 3,78,329 ..... levying penalty, the tax sought to be evaded is to be calculated by including in the income returned, the amounts shown in part f of the return?(3) whether on the facts and in the circumstances of the .....

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Jan 12 1999 (SC)

S.S.M. Brothers (P) Ltd. and ors. Vs. Commissioner of Income Tax (Cent ...

Court : Supreme Court of India

Decided on : Jan-12-1999

Reported in : (2000)161CTR(SC)177; [2000]243ITR418(SC); (1999)3SCC229

..... -product of the assessee could be described as 'textile otherwise processed' within the meaning of item no. 32 of the schedule v of the income-tax act, 1961.3. the high court took the contrary view. it said that the operations that were carried on by the assessee on the cloth purchased by it were not in ..... the conclusion that the asses-see was entitled to the benefit of development rebate at an enhanced rate under the provisions of section 33(1)(b)(b)(i) of the income-tax act, 1961. it said that the mere fact that the assessee started with basic cloth would not bar the assessee from being entitled to the higher development rebate because the end ..... or production of any one or more of the articles or things specified in the list to the fifth schedule.5. item no. 32 of the fifth schedule to the act reads thus :textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton, including cotton yarn, hosiery and rope.6. when both provisions are read together this ..... order1. these appeals by special leave impugn the correctness of the view taken by a division bench of the high court at madras in tax case no. 146 of 1979 (see : [1985]155itr794(mad) and followed in tax case no. 140 of 1980. the questions before the high court were (page 796) :(1) whether, on the facts and in the circumstances of the .....

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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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Jan 12 1999 (SC)

State of Orissa Vs. Shri B.K. Routray

Court : Supreme Court of India

Decided on : Jan-12-1999

Reported in : AIR1999SC1101a; 88(1999)CLT274(SC); JT1999(1)SC58

..... before the arbitrator would also be covered by the expression 'legal proceedings' in section 6(2). therefore interest act, 1978 does not apply to pending arbitration proceedings.6. in the premises, the present appeal is allowed and the award of interest for the pre-reference ..... where also this court said that where reference to arbitration was made prior to the commencement of the interest act, 1978, arbitrator is not empowered to grant interest for the period upto the date of submission of claim to arbitration.4. in this connection, ..... case to the effect that in respect of pre-reference period, interest cannot be awarded in respect of the period not covered by the interest act, 1978. our attention was also drawn to a decision in the case of state of orissa v. niranjan swain reported in : [1990]3scr821 ..... 1997]1scr704 . in paragraph 18, this court has held that interest cannot be given for the period prior to the coming into force of the interest act, 1978. this court has also held that the decision in the case of executive engineer irrigation) v. abhaduta jena reported in : [1988]1scr253 has ..... such suit or other legal proceedings.5. this section also clearly provides that the provisions of the interest act, 1978 shall not apply to any legal proceeding pending at the commencement of the said act. since the definition of 'court ' under section 2(a) includes a tribunal or arbitrator, the proceedings .....

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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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Jan 27 1999 (SC)

Jagdish Yadav Vs. State of Bihar

Court : Supreme Court of India

Decided on : Jan-27-1999

Reported in : 1999(1)BLJR643; JT1999(1)SC439; 1999(1)SCALE440; (1999)9SCC99

ordernanavati, j.1. the appellant has been convicted under section 396 of the indian penal code and sentenced to death. he has filed this appeal against the order of sentence only in view of the limited leave granted by this court.2. what the prosecution has been able to prove is that during the night between first and second of june, 1989, the appellant along with 30 to 40 other dacoits committed dacoity in the house of deceased dhaneshwar, that the dacoits killed dhaneshwar, surendra, awadhesh, kharha and kanhai and also set on fire some of the articles belonging to the family of the deceased. in all 24 accused were put up for trial out of whom 13 were acquitted by the trial court. the other accused were convicted under section 396 and out of them only appellant jagdish was sentenced to death. all others were awarded sentence of life imprisonment. the high court agreed with the findings recorded by the trial court after re-appreciating the evidence and, dismissed the appeals and accepted the death reference. while confirming the death sentence the high court observed as under:in the case before me, it has already been noticed that there are so many as six eye witnesses, including the informant, who have categorically stated that this appellant shot at two innocent and unarmed persons from a close granted by rifle with a full determination to commit their murder.... for the reasons stated above, i have no option but to confirm the death penalty against appellant jagdish .....

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Feb 02 1999 (SC)

M/S. Continental Chemicals Limited Vs. Sales Tax Officer and anr.

Court : Supreme Court of India

Decided on : Feb-02-1999

Reported in : AIR1999SC974; JT1999(1)SC339; 1999(1)SCALE281; (2000)9SCC484; [1999]1SCR340; [1999]112STC660(SC)

..... :date of starting production' and new unit shall have the meaning assigned to them in the explanation to section 4-a of the uttar pradesh sales tax act, 1948;8. there is no dispute that the appellant got permanent registration with the directorate of industries only on 11.9.1986 and became an industrial ..... . on december 6, 1986, the appellant applied for exemption under section 4-a of the u.p. sales tax act, 1948 (for short 'the act') for a period of six years from payment of sales tax under the notification dated 26.12.1985 stating that the date of first sale was 5.3.1986.3. the ..... or the textile commissioner or the director, sugar or the director-general of technical development or the government of india; and (a) registered under the factories act, 1948 or established after obtaining a term loan from the u.p. financial corporation or from a scheduled commercial bank, in the case of units with a ..... order1. the appellant commenced a manufacturing unit with manual labour without getting it registered under the factories act or before the directorate of industries. it got a sales tax registration certificate on 23.11.1985. earlier it had purchased raw material and started trial run pursuant to which the first sale ..... 2nd respondent issued a sales tax exemption certificate on 25.7.1989 for a period of four years from 1 .....

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