Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-07-1989
Reported in : (1989)29ITD641(Delhi)
..... of the value of all benefits or amenities not provided for by way of monetary payment) chargeable under the head 'salaries' under the income-tax act does not exceed eighteen thousand rupees ; 7. the provision relevant to the present appeal is clause (vi) and, therefore, we must ..... provided that notwithstanding anything contained in section 13 of the finance act, 1960 relating to exemption of companies from levy of wealth-tax under the wealth-tax act, 1957 (hereinafter referred as 'the act') wealth-tax shall be charged for every assessment year commencing on and ..... of considering the two assets separately. now it shall be highly illogical to hold that the cost of factory building under construction should be subjected to tax ; whereas the value of the building completed would be outside the ambit of taxation, particularly in view of the situation that, the factory building under ..... clause (vi) of section 40(3) of the finance act, 1983. to adjudicate the issue, it is necessary to deal with section 40 of the finance act, 1983, which in itself is a complete code. the said provision revived levy of wealth-tax in the cases of closely held companies and there is ..... no dispute that the respondent company was one of such entity. sub-section (1) of section 40 of the said finance act, 1983 .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Nagpur
Decided on : Dec-27-1989
Reported in : (1990)33ITD189(Nag.)
..... the points urged by shri nair are well taken.11. prior to the insertion of the proviso to section 187(2) of the income-tax act, 1961, by the taxation laws (amendment) act, 1984 with retrospective effect from 1-4-1975, the question whether the provisions of section 187(2) would also apply in cases where ..... line that the case was one of the change in the constitution of the firm and in this view of the matter made a single assessment clubbing together the income returned for the two periods.4. on his part, the c. i. t. (appeals) directed the i. t. o. to make two separate assessments ..... the partners was the subject matter of litigation and conflicting judicial decisions. with a view to ending the uncertainty and litigation on this issue, the amending act of 1984 inserted a proviso which states that nothing contained in clause (a) of section 187(2) shall apply to a case where the firm is ..... . on his part, shri r. m. shah, the learned counsel for the assessee, contended that as provided in section 40 to 43 of the partnership act, death of a partner resulted in dissolution of the firm. further, he contended that after the death of nanjibhai shah, one of the remaining partners gave ..... . in this regard, he was impelled by the retrospective amendment to section 187(2) made by the taxation laws (amendment) act, 1984 whereby a proviso is deemed to have been added right from 1-4-1975.6. shri v. g. nair, the learned departmental representative, contended that the .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : May-05-1989
Reported in : AIR1989MP264; 1989MPLJ561
..... building under section 3 of the punjab urban immovable property tax act 1940 measured by a percentage of the annual value of such buildings remained tax on buildings under that act even though the measure of annual value of a building was also adopted as a standard for determining income from property under the income-tax act. it was pointed out that although the same standard was adopted ..... as a measure for the two levies, the levies remained separate and distinct imposts by virtue of their nature. in other words, the measure adopted could not be identified with the nature of tax. the distinction was observed by a ..... maximum fixed by the state govt, we have, therefore, no hesitation in coming to the conclusion on a consideration of the scheme of section 62 of the act that the tax provided therein is a tax on land, though its incidence depends upon the use of the land as a market. further, as we have already indicated, section 62(2) which uses the ..... central government to frame rules on matters specified in that provision without prejudice to the generality of the powers conferred by section 18(1) of the act to frame rules in that behalf. but a tax cannot be imposed by a rule unless the statute specifically authorises the imposition. in this connection, we may usefully refer to the following observations of the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-11-1989
Reported in : 1992Supp(2)SCC312
..... , it was observed:in our view the petition filed by the appellant should not have been entertained. the income tax act provides a complete machinery for assessment of tax and imposition of penalty and for obtaining relief in respect of any improper orders passed by the income tax authorities, and the appellant could not be permitted to abandon resort to that machinery and to invoke the ..... the learned single judge in civil writ petition nos. 2054 and 2170 of 1982. by those writ petitions, the respondents assailed orders of assessment to sales tax under the haryana general sales tax act, 1973 bringing to tax a turnover of sales of articles of food said to have been sold by the respondents in their restaurants.3. against the respective orders of assessment ..... days from the date of the order appealed against and the appellate authority is satisfied that the amount of tax assessed has been paid. the proviso to that sub-section, however, invests the appellate ..... the respondents filed appeals provided for in the statute. section 39(5) of the act contemplates that no appeal shall be entertained unless it is filed within sixty .....Tag this Judgment!
Court : Rajasthan
Decided on : Jul-20-1989
Reported in : 1989WLN(UC)123
..... be granted.11. in vasudeo and ors. v. state of rajasthan and anr. 1987 rcc 370 it has been held that in cases under the income-tax act, the purpose of issuing, process at the stage of entering the complaint is to ensure the presence of accused before the court, but once the process ..... . in rajveer singh and ors. v. state 1988 (1) rlr 914 it was held by me in a case where the petitioners submitted their income tax return late by two years and two months, that a general principle cannot be laid down that in all cases involving commission of economic offences anticipatory ..... 1987 cr. lr (raj.) 206 anticipatory bail was granted to the petitioner, who was available at all relevant times and had deposited the tax amount as required by the income tax department.7. in suresh chand and ors. v. state of rajasthan 1985 cr. lj 1750 a division bench of this court has held ..... that section 438 cr.p.c. is applicable to essential commodities (special provisions) act, 1981 and the high court is not prohibited from granting anticipatory bail because of section 12aa of the act ..... the petitioner in this case has moved this application under section 438 cr.p.c. because a case under section 135(1)(ii) of the customs act, 1962 is pending against her. this case is pending before the chief judicial magistrate (economic offences) jaipur. the petitioner deals in jewels and carries her .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-12-1989
Reported in : (1990)(25)ECC315
..... phenomenon or as a decision turns peculiarly on the construction of a special provision in the indian income tax act, 1922, namely, section 13. the supreme court's decision, as we earlier said reiterated a principle of wide application in tax law. an appellate authority under the taxing enactments sits in appeal, only in a manner of speaking. what it does, functionally, is ..... assessee may not be deprived of the advantage of the concession. see haldyan glass works pvt. ltd. v. ml. badhwar, 1980 elt 291-bom wherein case of commissioner of income tax chugandas & co. was relied upon.77. needless to say that i am not prepared to run the judicial risk of staking of the whole verdict on the said observations made ..... binding in the absence of any contrary judgment of any high court of supreme court, as held in the decisions reported in (i) 1978 elt (j-624) (bombay) commissioner of income tax v. smt. godavari devi saraf, (ii) - j.k. synthetics ltd. v. collector of stores depot v. collector of customs, bombay, (iv) -amritlal lalubhai v. collector of central excise, ..... "steclin" and "resteclin" to minimise the pain at the time of administering these injections. ascorbic acid is included in the medicines "reclor capsules" and "resteclin capsules" to counter-act the bad effect of specified ingredients tetracycline and chloramphenicol. therefore, none of the. aforesaid non-specified ingredients falls under any of the categories of pharmaceutical necessities, such as, diluents, disintegrating .....Tag this Judgment!
Court : Mumbai
Decided on : Feb-27-1989
Reported in : [1989(59)FLR66]; (1993)IIILLJ24Bom; 1989MhLJ518
..... such agents or representatives from appearing before it. it must further be remembered that there is nothing novel in such special provisions. the income-tax act, the sales-tax act, etc. permit persons not enrolled as advocates to act, appear and plead before the authorities under those enactments, and the relevant provisions in the respective statutes are saved from the general embargo ..... in that capacity.16. it was however contended that whereas the relevant provisions in the income-tax act, etc. creating a special class of persons such as income-tax practitioners, sales-tax practitioners, etc. are contained in the relevant acts themselves, there is no such section in the present act and it will not be permissible to equate a regulation such as the present regulation ..... practitioners whereas under the present act there is no such separate class of practitioners. but that is not germane to the ..... of section 33 of the advocates act because of the said exception contained in the section itself. it is true that income-tax act, etc. have created a special class of .....Tag this Judgment!
Court : Kerala
Decided on : Aug-07-1989
Reported in : AIR1990Ker50
..... of the assessment. the privy council was considering a case of a challenge of an assessment made by the income-tax officer and as to whether it is liable to be questioned in a civil suit on the ground that the provision of the income-tax act itself is ultra vires. in that context the privy council said that assuming that the provisions, are ultra ..... vires since the assessment can be questioned by the machinery provided under the income-tax act a suit is not maintainable. this case has been relied on by the supreme ..... court in air 1966 sc 1738. the supreme court observed that 'the act is therefore a complete code dealing with the levy, assessment and collection and refund of ..... where the judicial committee of the privy council considered a question of jurisdiction of the civil court to entertain a suit questioning the assessment of income-tax otherwise than by using the machinery expressly provided by the act observed that though in form the relief claimed did not profess to modify or set aside the assessment, in substance it did because the repayment .....Tag this Judgment!
Court : Kerala
Decided on : Jan-18-1989
Reported in : AIR1989Ker218
..... ) , followed in . v. g.i.t. : 162itr693(bom) . these cases arose under section 269d of the income-tax act, 1961 which authorised initiation of proceedings for acquisition of property by publication of a notice in the official gazette. the proviso to the section however barred the initiation of such ..... held that time started running only when the affected party had actual or constructive knowledge of the order. 14. there are certain cases arising under the income-lax act', namely awasthi v. inspecting assistant commr. of income-tax : 107itr796(all) , krishna lal v. inspecting assistant commr. : 142itr312(all) and all india reporter v. competent authority : 162itr697(bom ..... belated. only one application, namely that of the petitioner, survived for consideration. that was also rejected on the ground that the petitioner had not produced the income-tax and motor vehicles tax clearance certificates along with his application, but only subsequently. the r.t.a. decided to invite fresh applications, (in their jargon), for 'pucca and t ..... gurukkanmarkavu. it is a medium route.pursuant to the invitation for applications forgrant of regular permit on the route, issuedunder section 57(2) of the motor vehicles act,1939 (the act), the petitioner, respondents 4and 5 and two others applied. it was stated inthe notification that the secretary to theregional transport authority (rta) willreceive applications submitted .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-20-1989
Reported in : (1989)(24)LC460Tri(Delhi)
..... has been enacted as a proviso and to no other'." applying the aforesaid principle, the learned author gives an example from an income tax act in the following words :- "on the same principle, proviso 1 to section 24(1) of the indian income-tax act, 1922 was construed as limited in its application to set-off profits and losses arising under different heads, a subject dealt ..... -rule (1) of rule 8 of the central excise rules, 1944, the central government hereby exemptegoods falling under item no. 68 of the first schedule to the central excises & salt act, 1944 (1 of 1944) and cleared for home consumption on or after the first day of april in any financial year, by or on behalf of a manufacturer from one .....Tag this Judgment!