Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act 1961 - s.115-0 (as inserted by Finance Act 1997) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Income Tax Act, 1961 - s.115-0 (as inserted by Finance Act,1997) - Constitutional validity of - Challenge to, by tea companiescarrying on the business of cultivating tea leaves in their tea gardensand processing it in their factory for marketing the same - Section115-0 imposes additional tax on the dividend distributed by aCompany - Plea of tea companies that income out of which dividendwas distributed by them was agricultural income to the extent of60%, tax on which could only be imposed by State Legislature (underList II, Entry 46) and the Parliament transgressed its legislativepower in enacting s.115-0 as Parliament has no legislativecompetence to tax agricultural ·income - Held: When dividend isdeclared to be distributed and paid to company s shareholder it isnot impressed with character of source of its income, i.e. which onfacts is agricultural income - Farther; entries in the VIJ 1h Scheduleare not powers but fields of legislature - Words in the respectiveentries have to be given the widest scope of their meaning - Eachgeneral word should extend to ancillary or subsidiary matter whichcan be comprehended in it - As per Entry 82 of List I Union/. Parliament has full power to legislate in the field of "taxes onincome", excluding only tax on agricultural income - Income asdefined in s.2(24) of the 1961 Act is an inclusive definitionspecifically including "dividend" - S.115-0 pertains to declaration,distribution or payment of dividend by domestic company - Thus,imposition of additional tax on dividend is covered under Entry 82,List I - The pith and substance of s.115-0 is clearly covered byEntry 82, List I - Further, the provisions of s.115-0 cannot be saidto be directly included in the .fteld of tax on agricultural income -Thus, any entrenchment, if at all, by the provisions of s.115-0 onthe field covered by Entry 46, List II is only incidental and thelegislation cannot be annulled on the ground of such incidental trenching in the field of State Legislature - S.115-0 held to be withinthe legislative competence of Parliament - Constitution of India -Chapter I, Part XI, Art.246 - VJJlh Schedule- List I, Entry 82 andList II, Entry 46 - Finance Act, 1997 - Chapter XllD - Income taxAct, 1922 - Government of India Act, 1935 - Interpretation ofStatutes - Principle of pith and substance. |
Judge | Hon'ble Mr. Justice Ashok Bhushan |
Neutral Citation | 2017 INSC 960 |
Petitioner | Union Of India & Ors. |
Respondent | M/s. Tata Tea Co. Ltd. & Anr. |
SCR | [2017] 12 S.C.R. 655 |
Judgement Date | 2017-09-20 |
Case Number | 9178 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |