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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … (e) M/s. J.K. Cotton Spinning and Weaving Mills Co. Ltd. Vs. Sales Tax Officer, Kanpur and Anr., (AIR 1965 SC 1310); (f) CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs.

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

Subject : Direct Taxation

w.e.f. 1-4-1989. Earlier, it was amended by the Finance Act, 1963, w.e.f. 1-4-1963, Finance Act, 1964, w.e.f. 1-4-1964, Finance Act, 1965, w.e.f. 1-4-1965, Finance Act, 1968, w.e.f. 1-4-1969, Finance (No. 2) Act, 1971, w.e.f. 1-4-1972, Finance Act, 1984, w.e.f. … or Profession. Section 38 deals with building etc., partly used for business etc., or not exclusively so used. Section 39 stands omitted. Then comes section 40 which is titled Amounts Not Deductible. This section reads as under: 40.

Boake Allen Limited and Others (Appellants) Vs. Her Majesty's Revenue ...

Court : House of Lords

Subject : Land Acquisition

the 1988 Act, namely section 347(1) of the Income Tax Act 1952, sections 39(1) and 64(1) of the Finance Act 1965, section 497(1) of the Income and Corporation Taxes Act 1970, and section 100(1) of the Finance Act 1972. In

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)81ITD127(Delhi)

added by Finance (No. 2) Act, 1991, and that ambiguity was again cured by the legislature by subsequent Finance Act, 1994, which had provided the proportionate amount on which deduction can be claimed by tour operators, agents of … Bench, in the case of Rishirup Chemicals (P) Ltd. v. ITO (1991) 39 TTJ (Del) (SB) 660 : (1991) 36 ITD 35 (Del) (SB) in … the assesses is directed against the order dt. 16th Feb., 1994, recorded by CIT, Delhi-III, New Delhi, under Section 263 of IT Act, 1961 (hereinafter referred to as Act), by which the AO was directed to withdraw

Smt. Kadija Bai, CochIn Vs. the Wealth Tax Officer, A. Ward, Mattanche ...

Court : Kerala

Subject : Constitution

Acts : Constitution of India - Articles 14, 39 and 246; Wealth Tax Act, 1957 - Sections 3; Finance Act, 1965

Reported in : AIR1969Ker69

the growth of industrial enterprises in the country. Reference has been made to the speech made by the Finance Minister when introducing the bill in Parliament. He then explained the object of the legislation in these words:'Honourable … also by Clauses (b) and (c) of Article 39 of the Constitution, is to tax excessive wealth … with Rules 1 and 2 of Paragraph B of Part I of the Schedule to the Wealth Tax Act, 1957 -- for short, the Act. She attacks the levy as discriminatory and therefore violative of Article 14 … 1 would put down the additional revenue expected Rs. 1.5 crores in 1965-66. I would like to emphasise, however, that the purpose of this levy … companies.' And the law that actually imposes the tax is the charging section of the Act, namely, Section 3 which says that a tax called

indoor Table Tennis Trust and ors. Vs. Shri Kapil Khanna

Court : Delhi

Subject : Civil

Acts : Uttar Pradesh Co-operative Societies Act, 1965; Code of Civil Procedure (CPC) - Sections 39, 46A, 47, 94 and 151- Order 40, Rule 1 - Order 41, Rule 46 and 46A

Reported in : AIR2003Delhi273; II(2003)BC439; 104(2003)DLT672; 2003(68)DRJ357

and Madras,the second stage was not legislatively provided for. (ix) In SCF Finance Co. Ltd. Vs Masri & Another 1987 (I) All ER 1984 it … but the plea regarding jurisdiction of this Court and the effect and ambit of the U.P. Co-operative Societies Act, 1965 (hereinafter referred to as the Act) was not gone into by the Division Bench and the Single Judge. … taken. It is only subsequently after the amount was actually paid to the decree-holder that an application under Section 39 read with Section 47 and Section 151 C.P.C. was filed for the restitution of the attached an appropriated

Mcdowell and Co. Ltd. Vs. Commercial Tax Officer

Court : Supreme Court of India

Subject : Direct TaxationSales Tax

Reported in : AIR1986SC649; (1985)2CompLJ137(SC); (1985)47CTR(SC)126; 1985(5)ECC259; [1985]154ITR148(SC); 1985(1)SCALE788; (1985)3SCC230b; [1985]3SCR791; [1985]59STC277(SC); 1986(1)LC595

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was said, … tax avoidance was even viewed with affection. Lord Sumner in Inland Revenue Commissioners v. Fishers Executors 1926 AC 395 said:My Lords the highest authorities have always recognised that the subject is entitled so to arrange his affairs

Rama Associates Pvt. Ltd. Vs. D.D.A./M.C.D. (Slum Wing)

Court : Delhi

Subject : Land Acquisition

negotiate with prospective purchasers of the proposed commercial flats, in order to finance the balance amount payable to the defendants. The plaintiff further submits that … alleged?. If so, its effect?.5) Whether plot No.9 in question falls under the Slums Area (Improvement and Clearance) Act, 1965?. If so, its effect?.6) Whether the said plot which was shown in the Master Plan as a main … bye-laws, including restrictions in respect of FAR, promulgated thereunder. In this regard, the relevant provisions are as follows: Section 39 of the Slums Act:“39. Act to override other laws - The provisions of this Act and the rules

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

3. The statement of case, in brief, as per the averments of the writ petitioner i : The Finance Act, 1965, provided for the grant of tax credit certificates by inserting Chapter XXII-B in the I.T. Act, 1961, through … account while determining the amount of tax credit to be certified under s. 280ZD of the I.T. Act. Section 39 of the Finance Act, 1968, read : '39. Special duties of excise on certain goods - (1) When

Indian Steel and Wire Products Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1965; ;Income Tax Act, 1961 - Section 80E

Reported in : [1977]108ITR802(Cal)

within item 1 of the list of articles specified in Part III of the First Schedule under the Finance Act, 1965, and, therefore, it was entitled to the extra rebate for the assessment year 1965-66. For the assessment years … whether the respondent was entitled to exemption from sales tax under item 39 of Notification No. 58, dated the 24th October, 1953, issued under the … Dipak Kumar Sen, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, initiated at the instance of the assessee in respect of the assessment