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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: supreme court of india Year: 1999 Page 1 of about 188 results (0.110 seconds)

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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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 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 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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Oct 26 1999 (SC)

The Commissioner of Income Tax Vs. Sardar Arjun Singh Ahluwalia (Dead) ...

Court : Supreme Court of India

Decided on : Oct-26-1999

Reported in : AIR2000SC175; (1999)157CTR(SC)97; [1999]240ITR693(SC); JT1999(8)SC543; 1999(6)SCALE665; (1999)8SCC724; [1999]Supp4SCR135

..... the said amounts had been received by the assessee as salary is not in dispute. the question really is whether clause (a) of section 15 of the income tax act, 1961, applies, as contended by learned counsel on behalf of the assessee, or clause (c) thereof , as contended by the revenue. section 15, ..... and 1947-48?2. there was a difference of opinion between the two learned judges who heard the reference under section 256(1) of the income tax act, 1961. one learned judge answered both questions in favour of the revenue and the other learned judge answered both questions in favour of the assessee ..... clause (c) , which is, broadly put, intended to catch such salary as has escaped the charge of income tax in earlier years.8. learned counsel for the assessee also contended that the income tax act did not extend to the holkar state, within, which the said salary or remuneration had been earned by the ..... assessee from the mills, in the previous years relevant to the assessment years 1946-47 and 1947-48 and, therefore, the said amounts could not have been charged to income tax in ..... as it then stood, reads thus:15. the following income shall be chargeable to income-tax under the head 'salaries'- (a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid .....

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Oct 26 1999 (SC)

Computwel Systems P. Ltd. Vs. W. Hasan and anr.

Court : Supreme Court of India

Decided on : Oct-26-1999

Reported in : (2003)184CTR(SC)92; [2003]260ITR86(SC); (2000)10SCC403

..... .1. delay condoned.2. order of assessment was passed in the case of the petitioner on january 12, 1996, under section 143(1)(a) of the income-tax act, 1961.3. under the finance (no. 2) act, 1998, a scheme known as kar vivad samadhan was promulgated. the persons could avail of the benefit of this scheme if their cases were still pending.4 ..... the delay of one year ten months and ten days. it appears that the petitioner also filed on december 28, 1998, a declaration under section 88 of the finance (no. 2) act, 1998, under the kar vivad samadhan scheme. this declaration was not entertained by the ..... . in october, 1998, the petitioner filed an application under section 264 before the commissioner of income-tax for revising the order of assessment dated january 12, 1996. the commissioner; of income-tax did not condone ..... application under section 264. it has been submitted by learned counsel that the petition under section 264 was pending when the application under section 88 of the finance (no. 2) act, 1998, had been filed. we do not agree with this submission for the simple reason that what was really pending at that point of time was the application for condonation .....

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Oct 12 1999 (SC)

Kalpavruksha Charitable Trust Vs. Toshniwal Brothers (Bombay) Pvt. Ltd ...

Court : Supreme Court of India

Decided on : Oct-12-1999

Reported in : AIR1999SC3356; 1999(3)CTC452; JT1999(8)SC210; (1999)123PLR707; 1999(6)SCALE534; (2000)1SCC512; [1999]Supp3SCR619; 2000(1)LC89(SC)

..... , was held to be a part of the charitable activity. this decision docs not help the appellant as it was a decision rendered under the income tax act and the question which we are considering here had not arisen in that case.8. learned counsel for the appellant then referred to the decision of ..... there any intention or object to carry on those activities to earn profit. this again was the decision rendered under the income tax act and is not on the point involved in the present case whether the appellant was a 'consumer' within the meaning of the consumer protection ..... this court in commissioner of income tax, new delhi v. federation of indian chambers of commerce & industries, new delhi : [1981]130itr186(sc) , and contended that if the dominant object of ..... that decision had further held in para 21 as under:21. we must, therefore, hold that:(i) the explanation added by the consumer protection (amendment) act 50 of 1993 (replacing ordinance 24 of 1993) with effect from 18.6.1993 is clarificatory in nature and applies to all pending proceedings.(ii) whether ..... : [1995]3scr174 in support of the contention that the appellant was a 'consumer' within the meaning of the definition set out in the consumer protection act, 1986. the definition was considered by us and it was held that since the machinery in question was installed by the appellant for commercial purpose, it .....

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Oct 07 1999 (SC)

Thyssen Stahlunion Gmbh Vs. Steel Authority of India Ltd.

Court : Supreme Court of India

Decided on : Oct-07-1999

Reported in : AIR1999SC3923; [2000]99CompCas383(SC); JT1999(8)SC66; 1999(6)SCALE441; (1999)9SCC334; [1999]Supp3SCR461

..... the income tax act of 1922, the assessee was entitled to carry forward the losses of the speculation business and ..... unless they are taken away expressly. this is the principle behind section 6(c) of the general clauses act, 1897. the right to carry forward losses which had accrued under the repealed income tax act of 1922 is not saved expressly by section 297 of the income tax act, 1961. but, it is not necessary to save a right expressly in order to keep it alive after ..... and ors. v. state of rajasthan and ors. : [1989]2scr152 .29. in commissioner of income tax, u.p. v. shah sadiq and sons : [1987]166itr102(sc) this court was considering section 6 of general clauses act, 1897 with reference to the income-tax act, 1922 repealed by section 297 of the income-tax act, 1961. this is how this court dealt with the question raised before it:14. under ..... the repeal of the old act of 1922. section 6(c) saves accrued rights unless they are taken away by .....

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Oct 01 1999 (SC)

Commissioner of Income-tax Vs. Jaiswal Chemicals P. Ltd.

Court : Supreme Court of India

Decided on : Oct-01-1999

Reported in : [2001]248ITR106(SC)

..... high court : 'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was justified in upholding the order of the commissioner of income-tax (appeals) in granting relief to the assessee under section 32ab of the income-tax act, 1961, on the interest component of the income earned out of the monies invested in short term deposits for the assessment year 1990 ..... act 2. there will be no order as to costs.c.a. no. 5673 of 1999 at s.l ..... and in the circumstances of the case, the tribunal was justified in law in upholding the commissioner of income-tax (appeals) in directing the assessing officer to treat the interest income as eligible profits of the business while computing the deduction under section 32ab of the act whether, on the facts and in the circumstances of the case, the tribunal was justified in law ..... in upholding the order of the commissioner of income-tax (appeals) in directing the assessing officer to include the interest income in the gross total income while computing the relief under section 80-i of the .....

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