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Home Bare Acts Phrase: section 35bFinance Act 1973 Section 5
Title: Amendment of Section 35b
State: Central
Year: 1973
In section 35B of the Income-tax Act, in sub-section (1), - (a) the Explanation shall be numbered, and shall be deemed to have been numbered, as Explanation 1, with effect from the 1st day of April, 1968; and (b) after Explanation 1 as so numbered, the following Explanation shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1968, namely :- "Explanation 2 : For the purposes of sub-clause (iii) and sub-clause (viii) of clause (b), expenditure incurred by an assessee engaged in the business of - (i) operation of any ship or other vessel, aircraft or vehicle, or (ii) carriage of, or making arrangements for carriage of, passengers, livestock, mail or goods, on or in relation to such operation or carriage to arrangements for carriage (including in each case expenditure incurred on the provision of any benefit, amenity or facility to the crew, passengers or livestock) shall not be regarded as expenditure incurred by the assessee on the supply outside India of services or facilities.".
View Complete Act List Judgments citing this sectionFinance Act, 1983 Section 13
Title: Amendment of Section 35b
State: Central
Year: 1983
In section 35B of the Income-tax Act, in sub-section (1), in clause (a), after the words, figures and letters "after the 29th day of February, 1968", the words, figures and letters "but before the 1st day of March, 1983" shall be inserted.
View Complete Act List Judgments citing this sectionFinance Act 1970 Section 8
Title: Amendment of Section 35b
State: Central
Year: 1970
In section 35B of the Income-tax Act, in sub-section (1), for sub-clause (iii) of clause (b), the following sub-clause shall be, and shall be deemed always to have been, substituted, namely :- "(iii) distribution, supply or provision outside India of such goods, services or facilities, not being expenditure incurred in India in connection therewith or expenditure (wherever incurred) on the carried of such goods to their destination outside India or on the insurance of such goods while in transit;".
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Section 8
Title: Amendment of Section 35b
State: Central
Year: 1980
In section 35B of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1981, - (a) in clause (b), sub-clauses (ii), (iii), (v), (vi) and (viii) shall be omitted; (b) for Explanation 2 below clause (b), the following Explanation shall be substituted, namely :- "Explanation 2 : For the removal of doubts, it is hereby declared that nothing in clause (b) shall be construed to include any expenditure which is in the nature of purchasing and manufacturing expenses ordinarily debitable to the trading or manufacturing account and not to the profit and loss account.".
View Complete Act List Judgments citing this sectionFinance Act 1979 Section 4
Title: Amendment of Section 35b
State: Central
Year: 1979
In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980, - (a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters, ", where expenditure is incurred before the 1st day of April, 1978" shall be omitted; (b) sub-section (1A) shall be omitted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 109
Title: Amendment of Section 35b
State: Central
Year: 1998
In the Central Excise Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, in section 35B, in sub-section (1), in the first proviso after clause (c), the following clause shall be inserted, namely:-- "(d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commission (Appeals) on or after the date appointed under section 109 of the Finance (No. 2), Act, 1998.".
View Complete Act List Judgments citing this sectionFinance Act 2008 Section 83
Title: Amendment of Section 35b
State: Central
Year: 2008
In section 35B of the Central Excise Act, in sub-section (2), the following proviso and Explanation shall be inserted at the end, namely:-- Provided that where the Committee of Commissioners of Central Excise differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Central Excise who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order. Explanation.--For the purposes of this sub-section, jurisdictional Chief Commissioner means the Chief Commissioner of Central Excise having jurisdiction over the adjudicating authority in the matter..
View Complete Act List Judgments citing this sectionFinance Act 2005 Section 79
Title: Amendment of Section 35b
State: Central
Year: 2005
In section 35B of the Central Excise Act,-- (a) after sub-section (1A), the following sub-section shall be inserted, namely:-- "(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963(54 of 1963) may by notification in the in the Official Gazette, constitute such Committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i)" (b) in sub-section (2),-- (i) for the words "The Commissioner of Central Excise may, if he is", the words "The Committee of Chief Commissioners of Central Excise may, if it is" shall be substituted; (ii) for the words "on his behalf", the words "on its behalf" shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 83
Title: Amendment of Section 35b
State: Central
Year: 2004
.....35B of the Central Excise Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, for sub-section (6), the following sub-sections shall be substituted, namely:-- "(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,-- (a) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees; (b) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees; (c) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees: Provided that no such fee shall be payable in the case of an appeal.....
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 6
Title: Amendment of Section 35b
State: Central
Year: 1978
.....outside India; and (b) the expenditure referred to in that sub-section is incurred by the assessee wholly and exclusively for the purposes of the business referred to in sub-clause (i) or, as the case may be, sub-clause (ii) of clause (a). Explanation : For the purposes of this sub-section, - (a) "small-scale exporter" means a person who exports goods manufactured or produced in any small-scale industrial undertaking or undertakings owned by him : Provided that such person does not own any industrial undertaking which is not a small-scale industrial undertaking; (b) "Export House Certificate" means a valid Export House Certificate issued by Chief Controller of Imports and Exports, Government of India; (c) "provision of technical know-how" has the meaning assigned to it in sub-section (2) of section 80MM; (d) "small-scale industrial undertaking" has the meaning assigned to it in clause (2) of the Explanation below sub-section (2) of section 32A.".
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