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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: us supreme court Year: 1999 Page 1 of about 196 results (0.080 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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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 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 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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Nov 24 1999 (SC)

Velamuri Venkata Sivaprasad (D)by Lrs. Vs. Kothuri Venkateswarlu (D)by ...

Court : Supreme Court of India

Decided on : Nov-24-1999

Reported in : AIR2000SC434; (1999)3CALLT90(SC); I(2000)DMC1SC; JT1999(9)SC242; 1999(7)SCALE224; (2000)2SCC139; [1999]Supp4SCR522; 2000(1)LC505(SC)

..... by way of maintenance. raghunanda deo v. brozokishore patta deo 1 mad 69; kalyani vittaldas v. commissioner of income-tax i.l.b. (1937) 1 cal 653 (pc) and vedathunni v. commissioner of income-tax 56 mad 1. the requirement of chastity as a condition of their maintenance from the family property is therefore intelligible ..... case of a widow is 'a preexisting right', which existed under the shastric hindu law long before the passing of the 1937 or the 1946 acts. those acts merely recognised the position as was existing under the shastric hindu law and gave it a 'statutory' backing. where a hindu widow is in ..... and it is on the date of hearing counsel for the appellant venkayamma conceded that by reason of the provisions of the hindu adoption and maintenance act, 1956 (act no. 78 of 1956) even a success in the appeal would not entitle the appellant to adopt. the appellate court on the wake of the ..... gravity of the infirmity, as to whether it is fundamental or otherwise...42. it is in this context one may also consider that hindu marriage act provides annulment of the marriage under section 11 and the same statute under section 16 legitimised the children of otherwise void marriages. it is thus ..... of inheritance, if any, by reason of re-marriage would stand obliterated by reason of the provisions of the madras hindu (bigamy prevention and divorce) act, 1949.2.the factual score in the appeal presently before us reveals that one rosaiah was the owner of a large extent of properties. he died .....

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Oct 28 1999 (SC)

Mathuram Agrawal Vs. State of Madhya Pradesh

Court : Supreme Court of India

Decided on : Oct-28-1999

Reported in : AIR2000SC109; JT1999(8)SC505; 2000(1)MPHT298; 1999(6)SCALE667; (1999)8SCC667; [1999]Supp4SCR195; 2000(1)LC345(SC)

..... it is for the legislature to do the needful in the matter.12. in the case of bank of chettinad ltd. v. commissioner of income-tax, madras, the privy council quoted with approval the following passage from the opinion of lord russel of killowen in inland revenue commissioners v. duke ..... legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. in a taxing act it is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. it is ..... may make in this behalf, impose in the whole or in any pan of the municipality any of the following taxes, for the purposes of the act, namely: (i) a tax payable by the owner of houses, buildings or lands situated within the limits of municipality with reference to annual letting value ..... the purpose of taxation. the court was of the view that any other construction would render the proviso nugatory and defeat the object of the act.15. this construction, in our considered view, amounts to supplementing the charging section by including something which the provision does not state. the construction ..... administrator, municipal corporation, bilaspur (supra) decided by a bench of three learned judges of this court construing section 127(1) (2) of the act the question as to the constitutional validity of that proviso arises for consideration. taking note of the said submission the bench passed the order dated 13. .....

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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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