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India Cine Agencies Vs. Commissioner of Income Tax, Madras

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 32AB, 80CC(3), 80HH, 80I, 80I(2), 80J(4) and 88A(3); Central Excise Act, 1944 - Sections 2; Central Excise Rules, 1944; Central Excise Tariff Act, 1985; Bihar Sales Tax Act, 1947; Cine Workers and Cinema Theatre Workers (Regulations of Employment) Act - Sections 2; Patent and Designs Act - Sections 2(10); Finance Act, 1977

Reported in : 2008(233)ELT8(SC); [2009]308ITR98(SC); JT2008(12)SC666

highlighted in Kores India Ltd., Chennai v. Commissioner of Central Excise, Chennai : 2004(174)ELT7(SC) in the background of Central Excise Act, 1944 (in short the `Excise Act') and Central Excise Rules, 1944 (in short the `Excise Rules') and Central Excise … the Central Government by notification in the Official Gazette as amounting to manufacture. (Central Excise Act (1 of 1944) Section 2(f))12. The matter can yet be looked from another angle. If there was no manufacturing activity, then the … in view of the various processes involved and the various processes would involve production within the meaning of Section 32A of the Act. It was inter alia observed as under:There is no dispute that the plant in respect

Andaman and Nicobar Islands Forest and Plantation Development Corpn. L ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15C(1), 32, 32A, 32A(2), 32AB, 33(1), 35E, 54D, 80HH, 80J and 80(4)J; ;Central Excise Act, 1944; ;Customs Tariff Act; ;Central Excise Tariff Act; ;Industrial Disputes Act, 1947; ;Wealth Tax Act, 1957 - Section 5(1); ;Bihar Sales Tax Act, 1947

Reported in : (2005)198CTR(Cal)76,[2006]280ITR118(Cal)

the Supreme Court in Gem Granites v. CIT : [2004]271ITR322(SC) , wherein it was held that provisions in Central Excise Tariff Act and Customs Tariff Act may not come in proper aid to construing the provisions of the … not help us in the present context since it was a case under the Central Excises and Salt Act, 1944, where the classification of particular goods was the subject matter for consideration. This may not help us to … factually the assessee, a new industrial undertaking operating in a backward area having invested within the meaning of Section 32A, qualifies for the test to come within the scope and ambit of the said three sections. But, in

Alpesh Navinchandra Shah Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 8 and 28AA; Customs Act, 1962 - Sections 102, 111, 127B to 127J and 142; Income Tax Act, 1961; Central Excise Act, 1944 - Sections 32A and 32D; Indian Penal Code (IPC), 1860 - Sections 120B and 420; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 123; Customs Tariff Act, 1975 - Sections 110; Constitution of India - Articles 21 and 32

Reported in : JT2007(3)SC630; 2007(3)SCALE598; (2007)2SCC777

Commissioner of Customs or the Commissioner (Investigation) under Sub-section (1) or Sub-section (6).(8) Subject to the provisions of Section 32A of the Central Excise Act, 1944 (1 of 1944), the materials brought on record before the Settlement Commission … of legal criterion and the powers are drawn from the enacted statutes such as Customs Act, 1962 and Central Excise Act, 1944 in the case of eligible persons, who in addition to fulfilling the other criteria admit additional duty liability

Peico Electronics and Electricals Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 32A(2), 37, 40, 40A and 40A(5); ;Companies (Profits) Surtax Act, 1964; ;Central Excises Act, 1944 - Sections 3 and 4; ;Central Excises Rules - Rule 9

Reported in : [1993]201ITR477(Cal)

letter of October 23, 1973, and would confirm that in the event of your becoming liable to pay Central excise duty on products sold to us at amounts higher than what you have charged on your bills, we … applying that principle, if the legal liability had accrued under the provisions of the Central Excises and Salt Act, 1944, the assessee was entitled to deduction in computing its income as it was maintaining its accounts on the … gains of business or profession' ? 3. Whether the Tribunal was right in holding that investment allowance under Section 32A of the Act is not admissible in respect of new canteen equipments purchased and used during the relevant

The Commissioner of Income-tax Vs. Emptee Poly-yarn Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 35(1A), 80I, 80IA and 80HH; Central Excise Act, 1944 - Sections 2 and 3

Reported in : (2008)110BOMLR1148; (2008)218CTR(Bom)657

has not been defined under the Income Tax Act, but had been defined in Section 2(f) of the Central Excise Act, 1944. The Court also referred to the dictionary meanings of the word 'manufacture' in Black's Law Dictionary and Halsbury's … Hotels Co. Ltd. and Ors. v. C.I.T. : [2000]245ITR538(SC) the assessee sought the benefit of investment allowance under Section 32A of the I.T. Act contending that the assessee was an industrial company engaged in manufacturing activity as it

Ashwani Tobacco Co. Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11AB, 11AC, 32A, 32D, 32E, 32F, 32F(1), 32F(5), 32K, 127F and 127F(2); Central Excise Tariff Act, 1985; Central Boards of Revenue Act, 1963; Constitution of India - Articles 226 and 227

Reported in : 2010(173)LC1(Delhi); 2010(251)ELT162(Del)

invoked against the Petitioner. Insofar as imposition of penalty is concerned the SCN invoked Section 11AC of the Central Excise Act, 1944 (hereinafter referred to as .the Excise Act.).(d) The Petitioner, on being served with the aforesaid SCN approached the … to be paid by such person under this section be twenty-five per cent of the duty so determined:..(c) Section 32A of the Excise Act reads as under: 'Section 32A: Jurisdiction and powers of Settlement Commission. - (1) Subject

M/s. Robust Hotels Pvt. Ltd. Vs. The Additional Commissioner, Office o ...

Court : Chennai

Subject : Land Acquisition

being the duty payable by the petitioner during the period 01.04.2012 to 30.11.2012, under Section 11A(10) of the Central Excise Act, 1944, (Act), apart from ordering recovery of interest under Section 11AA of the Act and imposing equal penalty. In … not germane to the facts of the instant case. After referring to Sections 80-J(1) proviso, 80-J(4), 80-J(6) and Section 32A of the Income Tax Act, the Hon'ble Supreme Court pointed out that for getting benefit of deduction or

Commissioner of Income-tax Vs. J.K.K. Textile Processing Mills

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 32A, 32A(2), 33(1), 80J and 144B; Central Exicse Act, 1944 - Sections 2; Central Excise and Additional Duties of Excise (Amendment) Act, 1980 - Sections 2

Reported in : [2001]249ITR487(Mad)

that the retrospective amendments of the definition of 'manufacture' in the Central Excises and Salt Act, 1944, so as to include processing was valid. The … the apex court that the retrospective amendments of the definition of 'manufacture' in the Central Excises and Salt Act, 1944, so as to include processing was valid. The court further held that the processes of bleaching, dyeing, printing, … and printing so as to produce printed cloth. For the assessment year 1981-82, the assessee claimed deduction under Section 32A which claim was rejected by the Inspecting Assistant Commissioner who under Section 144B directed the Income-tax Officer to

Commissioner of Income Tax Vs. Vinbros and Company

Court : Chennai

Subject : Excise

Acts : Central Excises, 1944 - Sections 2; Income Tax Act, 1961 - Sections 32A, 80IB, 80IB(2) and 80IB(4)

Reported in : 2009[15]STR647

amounted to 'manufacture' within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944, the Apex Court in the decision reported in … man-made grey fabric amounted to 'manufacture' within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944, the Apex Court in the decision reported in : 1988 (38) E.L.T. 535 (S.C.) : 179 ITR 317 … Considering the various process involved, the Supreme Court held that the assessee was entitled to investment allowance under Section 32A. The Apex Court held that 'if a commercially different article or commodity results after processing, then it would

Sri Balaji Metal Finishers Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)15ITD26(Hyd.)

provisions of central excise law and the decisions thereunder to show that the concept of manufacturer under the Central Excise Act, primarily includes a person who employs hired labour in the production or manufacture of excisable goods and only … the labour for manufacturing process would be considered as a manufacture. Section 2(f) of Central Excises and Salt Act, 1944, defines 'manufacture' and 'manufacturer' as under: (f) 'manufacture' includes any process incidental or ancillary to the completion of … 3 ITD 808 had pointed out that the entire scheme of investment allowance has been spelt out in Section 32A of the Act and that the only requirements are (i) that the machinery must be owned by the