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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Page 10 of about 270,336 results (0.429 seconds)

Jul 03 2019 (SC)

The State of Meghalaya Vs. All Dimasa Students Union Hasao District Co ...

Court : Supreme Court of India

..... granted to any person unless he has filed an affidavit stating that he has (i) filed up-to-date income tax returns; 111 (ii) paid the income tax assessed on him, and (iii) paid the income tax on the basis of self-assessment as provided in the income tax act, 1961 (43 of 1961). (2) except with the previous approval of the central government, no prospecting licence or ..... mining lease shall be granted in mineral specified in the first schedule to the act. respect of any 105. the ..... the original grant and importing into it what neither party could have imagined. it was argued on behalf of the respondents that the assessment was made on the agricultural income, but this circumstance cannot derogate from the rights conveyed to the raja in the two sanads because no restriction was placed on the use of the land and the ..... geology (m&g) department, government of meghalaya (gom) are limited to collection of royalty on the minerals exported outside the state geological investigation/exploration of minerals. the mines and regulation) act, 1957 lays down the legal framework for regulation of mines and development of minerals. the mineral concession rules, 1960 and the mineral conservation and development rules, 1988 were accordingly framed .....

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Jul 02 2019 (SC)

Sunil Vasudeva Vs. Sunder Gupta .

Court : Supreme Court of India

..... note of the exposition of the above principles let us consider the facts on record and it reveals that the effect of section 293 of the income tax act has been mistakenly omitted under the judgment in review and that apart, the consequential effect of the order of the high court on an application filed ..... either party has not brought to the notice of the court the mandate of law as envisaged under section 293 of the income tax act, 1961 that the civil suit 17 against the income tax department is not maintainable under the law, which appears to be mistakenly omitted by the court in arriving at the rival ..... instance of the respondents indeed came to be decided on 26th october, 1990 but has not taken note of the effect of section 293 of the income tax act, 1961 and the consequential effect of the order dated 8th september, 1965 passed by the high court of calcutta of which a reference has been ..... of calcutta, but if the civil suit was not maintainable as alleged in view of section 293 of the income tax act and this was the purported defence of the respondents and of the income tax department and consequential effect to the order 21 dated 8th september, 1965 of which a reference has been made by ..... & sen attorneys s.b. banerjee 20.1.1966 for registrar 26. that apart, section 293 of the income tax act, 1961 put a complete bar of filing suit in any civil court against the revenue/income tax authority and the mandate of law remain unnoticed when the order came to be passed by the single judge of .....

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Jul 01 2019 (SC)

Vasavi Engineering College Parents Association Vs. The State of Telang ...

Court : Supreme Court of India

..... be furnished along with the fee proposals. if it is not done, the proposals will be summarily rejected. ? annual tds returns filed in forms 24q and 26q under income tax act shall be submitted along with the proposal. ? either rent or depreciation will be allowed on the buildings. in respect of rents the institution shall obtain rent fixation certificate ..... institution.11) audited financial statements for the financial years 2014 15 & 2015 16 shall also be furnished along with the fee proposals.12) acknowledgement of returns of income filed with the income tax department for the assessment years 2014 15 & 2015 16 pertaining to the financial years 2013 14 & 2014 15 together with form 10b audit report shall be ..... and batch reported in 2012 (3) alt686(d.b.) is brought to the notice of the institutions: ......an institution which is unresponsive or does not submit statements of income and expenditure, audited balance sheets, and requirements for developmental needs for the immediately preceding year; particulars of expenditure incurred on salaries and infrastructure and other particulars as may ..... the block period 2016 2017 to 2018 2019. ? as per the provisions of prohibition of capitation fee act, the collection of capitation fee by private unaided professional institutions by whatever name is illegal. ? the institutions shall submit audited statements of income and expenditure, audited balance sheets and requirements for the developmental needs for the immediately preceding year 2014 .....

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May 31 2019 (HC)

Devender Kumar vs.central Bureau of Investigation & Ors.

Court : Delhi

..... the writ petition.8. in c.s. agarwal vs. state (supra) relied on by learned counsels for the petitioners, full bench of this court held: 30. likewise, the proceedings under income tax act filed under article 226 will not involve criminal jurisdiction. the judgment of the supreme court in the case of dr. vijay anand maharaj (supra) demonstrates this. the case arose out ..... of assessment of income tax which was challenged by way of writ petition under article 226 of the constitution of india. the said proceedings were held by the constitutional bench to be original special jurisdiction ..... and the state governments of their constitutional obligation to strengthen the judiciary quantitatively and qualitatively by providing requisite funds, manpower and infrastructure. we hope and trust that the governments shall act. 20. as held by the hon ble supreme court in p. ramachandra rao (supra) a fair, just and reasonable procedure implicit in article 21 of the constitution of india ..... court directed the cbi/applicant to conclude the investigation in a particular time frame which direction was in the nature of a mandamus to the cbi to conclude its administrative act in the time granted.12. in hari singh mann vs. harbhajan singh bajwa & ors. (supra) relied upon by learned counsels for the petitioners, the hon ble supreme court held: .....

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May 31 2019 (HC)

Rakesh Asthana vs.central Bureau of Investigation & Ors.

Court : Delhi

..... the writ petition.8. in c.s. agarwal vs. state (supra) relied on by learned counsels for the petitioners, full bench of this court held: 30. likewise, the proceedings under income tax act filed under article 226 will not involve criminal jurisdiction. the judgment of the supreme court in the case of dr. vijay anand maharaj (supra) demonstrates this. the case arose out ..... of assessment of income tax which was challenged by way of writ petition under article 226 of the constitution of india. the said proceedings were held by the constitutional bench to be original special jurisdiction ..... and the state governments of their constitutional obligation to strengthen the judiciary quantitatively and qualitatively by providing requisite funds, manpower and infrastructure. we hope and trust that the governments shall act. 20. as held by the hon ble supreme court in p. ramachandra rao (supra) a fair, just and reasonable procedure implicit in article 21 of the constitution of india ..... court directed the cbi/applicant to conclude the investigation in a particular time frame which direction was in the nature of a mandamus to the cbi to conclude its administrative act in the time granted.12. in hari singh mann vs. harbhajan singh bajwa & ors. (supra) relied upon by learned counsels for the petitioners, the hon ble supreme court held: .....

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May 31 2019 (HC)

Manoj Prasad vs.central Bureau of Investigation & Ors.

Court : Delhi

..... the writ petition.8. in c.s. agarwal vs. state (supra) relied on by learned counsels for the petitioners, full bench of this court held: 30. likewise, the proceedings under income tax act filed under article 226 will not involve criminal jurisdiction. the judgment of the supreme court in the case of dr. vijay anand maharaj (supra) demonstrates this. the case arose out ..... of assessment of income tax which was challenged by way of writ petition under article 226 of the constitution of india. the said proceedings were held by the constitutional bench to be original special jurisdiction ..... and the state governments of their constitutional obligation to strengthen the judiciary quantitatively and qualitatively by providing requisite funds, manpower and infrastructure. we hope and trust that the governments shall act. 20. as held by the hon ble supreme court in p. ramachandra rao (supra) a fair, just and reasonable procedure implicit in article 21 of the constitution of india ..... court directed the cbi/applicant to conclude the investigation in a particular time frame which direction was in the nature of a mandamus to the cbi to conclude its administrative act in the time granted.12. in hari singh mann vs. harbhajan singh bajwa & ors. (supra) relied upon by learned counsels for the petitioners, the hon ble supreme court held: .....

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May 30 2019 (HC)

Akhtar Malik & Anr. Vs.the State (Nct of Delhi) & Anr.

Court : Delhi

..... niece of the individual, or c) a grandson or grand-daughter of the individual, or d) the spouse of any person referred to in sub- clause (b) [income tax act].. "relative" means -1) spouse of the person ; crl.m.c.4416/2015 page 9 of 182) brother or sister of the person ;3) brother or sister ..... statute, a penal provision is required to be construed strictly. crl.m.c.4416/2015 page 10 of 18 this court in t. ashok pai v. commissioner of income tax, bangalore, [ 2007 (8) scale354]. held as under :-""17. it is now a well-settled principle of law that the more is the stringent law, ..... the conviction under section 306 could at all be sustained in the absence of any positive material to hold that mohini committed suicide because of any positive act on the part of either shiv charan or kalindi. there may be considerable force in the argument of mr. khanduja, learned counsel for the appellant so ..... ;4) any lineal ascendant or descendant of the person;5) any lineal ascendant or descendant of the spouse of the person; [narcotic drugs and psychotropic substances act].." 12. random house webster's concise college dictionary defines `relative' at page 691 to mean :-""relative n.1. a person who is connected with another ..... any issue of any person falling, within either of the preceding sub-clauses and the other party to a marriage with any such person or issue [estate duty act .].. a person shall be deemed to be a relative of another if, and only if, - a) they are the members of a hindu undivided family, .....

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May 21 2019 (HC)

Best Cybercity (India) Pvt. Ltd. Vs.income Tax Officer, Ward 4(3) & An ...

Court : Delhi

..... the assessment proceedings in compliance to notices under section 142(1) & 143 (2) of the income tax act, 1961 from time to time. the details/information produced/furnished during the course of assessment proceedings has been examined and placed on record. the case was discussed with the assessee ..... . a notice under section 142(1) was issued on 11-10-2012. thereafter a questionnaire issued under section 142(1) on 23-10-2012 of the income tax act, 1961. the assessee company filed its return of income declaring loss of rs. (22,534)/- for the assessment year 2011-12 on 20-11-2012.2. sh. rajesh arora, chartered accountant, authorized representatives, attended ..... s.mehta % dr. s. muralidhar, j.: order2105.2019 1. the... petitioner challenges a notice dated 29th march, 2018 issued by the income tax officer, ward 4(3) (hereafter assessing officer, ao) under section 147 read with section 148 of the income tax act, 1961 seeking to re-open the assessment for the assessment year (ay) 2011-2012 as well as the order dated 26th october ..... , 2018 rejecting the... petitioner?s objections to the re-opening of the assessment. relevant facts 2. the... petitioner is a company engaged in real estate development and related services. it filed its return of income for the .....

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May 20 2019 (HC)

Spiegel Verlag Rudolf Augstein Gmbh& Co Kg vs.govt of National Capital ...

Court : Delhi

..... . in his affidavit-in-evidence tendered on behalf of the petitioner, mw-1 vinod sahni deposed that, under the income tax act, 1961, an indian resident, earning salary from a foreign source, was required to declare the result and income as ?salary?, and not as ?income from business or profession?.16. having reconnoitered the evidence, the labour court returned the following findings: (i) re. ..... sought to submit that these documents more than discharged the burden of proof, cast on her, to establish the relationship, between the petitionerand her, of employer and employee.25. the income tax returns of respondent no.2, mr. tripathi would seek to submit, were totally irrelevant in determining the issue in controversy. declarations contained in the said returns, mr. tripathi would submit ..... years, also stands established. what falls for consideration, in such a situation, is whether the said amounts would be treated, not as salary, but only as a ?monthly retainer?. the income tax returns filed by respondent no.2 are only being relied upon, by the petitioner, to indicate that respondent no.2 had claimed deductions, on the said amounts, treating them as ..... would be facile to hold that the said payment was not ?salary?, irrespective of how respondent no.2 may, or may not, have treated the said amounts, while filing her income tax returns. the reliance, on the said returns, by the petitionerhas, therefore, to be necessarily characterised as misplaced. w.p.(c) 1841/2018 page 59 of 61 68. it is .....

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May 17 2019 (HC)

Puneet Sharma vs.union of India & Ors

Court : Delhi

..... the huge number of applications received for the above-mentioned posts, the interim search-cum-selection committee deemed it fit to conjointly read section 252 of the income tax act, 1961 and rule 4a of the income tax appellate tribunal members (recruitment and conditions of service) rules, 1963. considering the above provisions, guidelines, status of applications and on perusal of list of candidates in ..... been framed in exercise of the powers conferred by the proviso to article 309 of the constitution of india. 5.2 conjoint reading of section 252 of income tax act, 1961 and rule 4a of the income tax appellate tribunal members (recruitment and conditions of service) rules, 1963 provides that the selection board/committee is well within their rights and powers to evolve its ..... state of rajasthan, (2015) 8 scc484 5. learned counsel for the respondent urged at the time of hearing that:5. 1 the petitioners are reading section 252 of the income tax act, 1961 erroneously inasmuch as section 252 provides for minimum practice of 10 years for advocates to be considered for the post of member, judicial itat. it is submitted that section ..... of calling all the applicants as not practicable ; resorting to rules framed under article 309 of the constitution of india is a drastic step when the statute i.e. income tax act, 1961 provides for well defined eligibility criteria for the candidates to be selection as members of itat; the respondent authority cannot change the rule of the game midstream and w .....

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