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Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the powers … duty.'As reference has been made to the excise duty, it is necessary to examine the law relating thereto. Schedule I to the Central Excises and Salt Act, 1944 (hereinafter to be referred to as 'the Excise Act') as

Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 154; ;Finance Act, 1965

Reported in : [1981]130ITR710(Cal)

that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits and

Commissioner of Income-tax Vs. Travancore Minerals Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1966

Reported in : [1981]130ITR631(Ker)

case may be, the first proviso to Paragraph F of Part I of the First Schedule to the Finance Act, 1965 (X of 1965), is required to be reduced under the second proviso to the said Paragraph D or,

Commissioner of Income Tax Vs. Gwalior Rayon Silk Mfg. (Wvg) Co. Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : (1999)152CTR(Bom)284

(MP) 2nd/3rd November, 1998 Assessment years 1966-67 & 1967-68 Income-tax Act, 1961, ss. 28(i), 36(1)(iii), 37(1) & BOE Finance Act, 1965, s. 2(5)(a) - BOMBAY STAMP ACT, 1958. Schedule 1, Article 36: [Y.R. Meena, CJ & D.A. Mehta &

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

received by the taxpayer on 10 February 1987 was therefore $14, 088.Capital gains tax was introduced by the Finance Act 1965 with effect from 6 April of that year. Section 19(1) of the Act of 1965, now re-enacted as … the taxpayer's liability to tax was to be computed by applying the time-apportionment provisions of paragraph 11 of Schedule 5 to the Capital Gains Tax Act, 1979, to the gain accruing between her acquisition and disposal of

Commissioner of Income-tax, Central Vs. Hindusthan Motors Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 33(1) and 80E; ;Finance Act, 1965

Reported in : [1981]127ITR210(Cal)

in Para. F read with items (10) and (21) of Part III of the First Schedule to the Finance Act, 1965, the Tribunal was right in holding that the assessee is entitled to rebate of tax at the higher

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1964 - Sections 2; Constitution of India - Article 271

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

and subject to the provisions of the Act. Section 95 which was omitted by the Finance Act of 1965 contained similar provision with regard to super tax. Although under the Act Section 4 is the charging section … assessment the Income tax Officer levied surcharge and additional surcharge in accordance with the rates prescribed by the Finance Act 1963. The assessee preferred an appeal to the Appellate Assistant Commissioner. It was contended before him on behalf … at the rates specified in Parts I and II of the First Schedule respectively and that in cases to which certain paragraphs of those parts

Jeewanlal (1929) Ltd. Vs. Income-tax Officer, J-ward and anr.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 154; ;Finance Act, 1965 - Section 2(5)

Reported in : [1979]118ITR946(Cal)

also contended that the petitioner was entitled to rebate under para. F(I)(b)(ii)(a) of Part I of the First Schedule to the said Finance Act, 1965. I will refer to the relevant provisions of the said clause. The … was contended alternatively that the petitioner was entitled to certain deductions as provided under Section 2(5)(a)(i) of the Finance Act, 1965, as the said receipts were income or profits derived from export of goods or merchandise out of India.

Royal Calcutta Turf Club Vs. Wealth-tax Officer, b Ward Viii and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 3 and 4(1); ;Wealth Tax Rules, 1957 - Rule 2; ;Income Tax Act, 1961 - Section 2(31)

Reported in : 1983(2)CHN53,(1983)2CompLJ345(Cal),(1984)43CTR(Cal)195,[1984]148ITR790(Cal)

one of which qualified for special rebate under Para. F of Pt. I of Schedule I to the Finance Act, 1965, for the assessment year 1966-67. In granting the special rebate, the ITO computed the profits and gains attributable

Jeewanlal (1929) Ltd. Vs. Commissioner of Income-tax (Central) and ors ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 251 and 263; ;Finance Act, 1965 and 1966

Reported in : [1977]106ITR33(Cal)

business consists of manufacture of aluminium articles as detailed in Part III of the First Schedule to the Finance Act, 1965. Accordingly, the petitioner claims that the petitioner is entitled to necessary rebate as contemplated by Paragraph F(1)(b)(ii)(a) of