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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. … are not informed at the Bar that the judgment in BSNL (2012) 49 VST 98 (AP) has either been stayed or appealed against or the

Karnataka State Beverages Corpn. Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

as Section 40(a)(iib) is concerned, the learned counsel would submit that the said sub-clause was inserted by the Finance Act, 2013 with effect from 1.4.2014 and the said section specifically disallows any amount paid by way of privilege … of the order for the Assessment Year 2012-2013. (xiv) Amendment made in Section 24 of the Karnataka Excise Act, 1965 is illegal. 3. The learned counsel for the petitioner would contend that the several reasons assigned by the

State Vs. Bharat Chandra Roul

Court : Orissa

Subject : Criminal

Acts : Prevention of Corruption Act, 1988 - Sections 13, 13(1), 13(2) and 19(3); Orissa Special Courts Act, 1990 - Sections 8(3); Prevention of Corruption Act, 1939 - Sections 5(1); Evidence Act, 1872 - Sections 91 and 106; Prevention of Corruption (Amendment) Act, 1947; Income Tax Act, 1961 - Sections 60, 68 and 269; Registration Act, 1908 - Sections 17, 17(1), 31 and 49; Finance (No. 2) Act, 1965 - Sections 24(2) and 24(3); Transfer of Property Act, 1882 - Sections 51(1); Stamp Act, 1899 - Sections 29 and 29(2); Estate Duty Act, 1953 - Sections 8, 9 and 9(2); Probation of Offenders Act, 1958; Code of Criminal Procedure (CrPC) , 1973 - Sections 162 and 313; Orissa Government Servants' Conduct Rules, 1959 - Rule 21; Constitution of India

Reported in : 1995CriLJ2417

A question arose as to whether a voluntary disclosure under Section 24 (2) of the Finance (No. 2) Act, 1965, had to relate to income actually earned by the declarant. That section granted immunity to the declarant alone … Section 17, of the said Act, and the absence of registration makes the document inadmissible in evidence under Section 49, of the Registration Act in proof of the arrangement, and under Section 91, of the Evidence Act, no

YasmIn Properties (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (1993)46ITD331(Mum.)

for which the settlor would have acquired it. Read with Explanation below Section 49(1) which is inserted by Finance Act. 1965, with effect from 1-4-1965, the previous owner of the property would be the last person who acquired it

Nusli N. Wadia Vs. Assistant Commissioner of Income-tax.

Court : Mumbai

Subject : Direct Taxation

Reported in : (1996)56TTJ(Mumbai)88

a case, it could be urged that acquisition cost of the asset to the assessee was nil. The Finance Act, 1965, has, therefore, amended this section, with effect from 1st April, 1965, by way of adding an Explanation to … interest, according to the learned Departmental Representative was a gift. Our attention was invited on the provisions of section 49 (1)(ii) of the I. T. Act, 1961. The learned DR took us through the facts of the case

K.V.A.L.M. Ramanathan Chettiar by Lrs. Vs. C.i.T., Madras

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2, 2(6), 2(15), 3, 4, 4(1), 6, 24, 24(1) 48, 49, 49A, 49-D, 49-D(2) and 66(1); Finance Act, 1953

Reported in : AIR1973SC2172; [1973]88ITR169(SC); (1973)3SCC351; [1973]2SCR650

in the language employed in my opinion is similar in scope to Section 27 of the United Kingdom Finance Act, 1920. The relevant portion of that section reads as follows : If any person who has paid, by … learned brother Reddy J. I regret I am unable to agree with the construction placed by him on Section 49-D of the Indian Income-tax Act 1922 (to be hereinafter referred to as the Act). I agree with him

Assistant Controller of Estate Duty and ors. Vs. Prayag Dass Agarwal

Court : Supreme Court of India

Subject : Other Taxes

Acts : Estate Duty Act, 1953 - Sections 5(1), 35, 51, 52, 52(1), 52(3), 85 and 85(1); Constitution of India - Articles 136 and 226; Estate Duty Rules - Rule 18; Finance Act, 1910 - Sections 48, 56, 56(1) and 56(2); Direct Taxes (Amendment) Act, 1964 - Sections 52; Central Boards of Revenue Act, 1963 - Sections 2; Finance (Amendment) Act, 1946 - Sections 49, 50 and 51; Finance (Amendment) Act, 1949; Finance (Amendment) Act, 1975 - Sections 22

Reported in : AIR1981SC1263; (1981)22CTR(SC)118; [1981]129ITR404(SC); 1981(1)SCALE786; (1981)3SCC181; [1981]3SCR576; 1981(13)LC513(SC)

introduced into the Act, it was not accepted by the Indian Finance Minister. Section 49 of the British Finance Act 1946 (9 & 10 Geo 6 C. 64) provided that the Commissioners of Inland Revenue could accept any … upon between the Commissioners and that person.7. The legal position in the United Kingdom as it existed in 1965 in so far as transfer of real and leasehold property in payment of estate duty is concerned is

Zunjarrao Bhikaji Nagarkar Vs. U.O.i. and Others

Court : Supreme Court of India

Subject : Service

Acts : Central Civil Services(Classification, Control and Appeal) Rules, 1965 - Rule 14; Central Excise Act, 1944; Finance Act, 1995 Sections 11-A, 33, 35B and 37; Central Excise Rules, 1944 - Rules 9, 49, 52A, 53, 173G,Q and 226; Income Tax Act, 1961 - Sections 129, 139, 142, 143(1), 144A, 148 and 271; CCS(Conduct) Rules, 1964 - Rule 3(1); Orissa Sales Tax Act, 1947 - Sections 7, 11, 12(5) and 25(1); Indian Penal Code (IPC), 1860 - Sections 63 and 325; Drug and Cosmetics Act, 1940 - Sections 18, 27 and 34; Code of Civil Procedure (CPC) - Order 7, Rule 11; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 14 and 19

Reported in : AIR1999SC2881; 1999(66)ECC40; 1999LC29(SC); 1999(112)ELT772(SC); JT1999(5)SC366; (2000)ILLJ728SC; 1999(4)SCALE480; (1999)7SCC409; [1999]Supp1SCR87; 2000(1)SLJ291(SC)

is now called Commissioner after amendment of the Central Excise Act, 1944 (for short the 'Act') by the Finance Act of 1995. Presently the appellant is posted as Director, National Academy of Customs, Excise and Narcotics, Mumbai. He … memorandum dated September 2, 1997 under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 informing him that the President proposes to hold an inquiry against him on the allegation that he favoured … events leading to the issuance of the memorandum dated September 2, 1997.5. Section 33 of the Act gives powers to Central Excise authorities to adjudicate.

Kirby (inspector of Taxes) Vs. Thorn E. M. I. Plc.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1990]183ITR503(Cal)

to be considered are those for assessing chargeable gains of capital gains tax under Part III of the Finance Act 1965. Section 19(1) provides:'Tax shall be charged in accordance with this Act in respect of capital gains, that is to … and even 'rabbit' goodwill: see Whiteman Smith Motor Co. Ltd. v. Chaplin [1934] 2 K. B. 35, 42, 49, 50.) When the owner of a small one-man business sells his business as a going concern, it is

Weikfield Products Co. (i)(P) Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2001)71TTJ(Pune.)518

counsel on the definition of 'slump sale' in section 2(42C) which was brought on the statute book by Finance Act, 1999, with effect from 1-4-2000 is also of no assistance to the assessee, because according to the definition … previous year in which the transfer took place. Mode of computation and deduction is provided in section 48. Section 49 deals with the cost with reference to certain modes of acquisition where the capital asset became the property