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Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. Vs. Income-tax Off ...

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 220(1), 220(2) and 220(3); Finance Act, 1965

Reported in : AIR1969MP100; [1969]73ITR95(MP); 1969MPLJ61

the date commencing after the end of the period mentioned in Sub-section (1): ** ** ** ' By Section 53 of the Finance Act, 1965 (Act No. 10 of 1965), Section 220(2) of the Act was amended by … raising the rate of interest on the unpaid balance from 4% to 5% by Section 55 of the Finance Act, 1965, prevails over the action taken under Sub-section (3) of that Section, in view of the opening words of

Associated Cement Co. Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 33(6), 35B and 35B(1)

Reported in : [1994]210ITR69(Bom)

It is applicable notwithstanding anything contained in the other provisions of Section 33. It was inserted by the Finance Act, 1965, with effect from April 1, 1965, to take out of the purview of Section 33 'plant and machinery'

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 … in Central Excise records in contravention of Central Excise Rules 9,49, 52A, 53, 173G and 226 of Central Excise Rules, 1944. Hence duty of Rs. … 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.

Pramod Kumar Gupta Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)39ITD1a(Delhi)

Act was enlarged by insertion of Sub-clauses (v) & (vi) and Explanation, of the said section by the Finance Act, 1987 w.e.f. 1-4-1988. The thrust of the argument was that if a transaction involving the allowing of possession … placed on the Supreme Court decision in Alapati Venkataramiah v. CIT [ 1965] 57 ITR 185 for the proposition that title to the land and … property to be taken or retained in part performance of a contract of the nature referred to in Section 53 A of the Transfer of Property Act was to be included in the definition of transfer for the

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 … the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 53, 54, 54B, 54D, 54E, 54F and 54G, be chargeable to income-tax under the head 'capital gains' and shall

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … Hon'ble Supreme Court in the case of S. S. Gadgil v. M/s. Lal and Co., reported in AIR 1965 SC 720 (Para 12 and 13) as well as in the case of J.P. Jani, ITO v. Induprasad

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 … 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

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. … Steel Ltd. Vs. Assistant Collector of Central Excise, (1993(66) E.L.T. 594 (Cal.) 53. Collector of Central Excise v. Eastend Paper Industries - ; Collector of

C.J. Patel and Co. Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 38, 39, 40, 57 and 80V

Reported in : (1986)51CTR(Guj)52; [1986]158ITR486(Guj)

the business of the firm since the assessee was under an obligation, on making a disclosure under the Finance Act, 1965 (No. 10 of 1965), to make payment within a period not exceeding six months. Secondly, it was entailed … Rao J. thereafter summed up the position as under (p. 150 of 53 ITR) : 'The aforesaid discussion leads to the following result : The … whether a particular item of expense qualifies itself to be admissible for purposes of computation of profit under section 37 depends on whether the expenses have been wholly and exclusively laid out for the purposes of business.

Fulabhai Govindbhai Bhadran and ors. Vs. the Kaira District Tobacco Ma ...

Court : Gujarat

Subject : CommercialConstitution

Acts : Gujarat Agricultural Produce Markets Act, 1964 - Sections 6 and 60; Gujarat Agricultural Produce Markets Rules 1965 - Rules 48, 57 and 58; Constitution of India - Articles 19(1), 59 and 245

Reported in : AIR1972Guj78; (1971)GLR71

declared so under the provisions of the Act. Section 6 empowers the Director of Agricultural Marketing and Rural Finance. Gujarat State to declare any areas specified in the notification to be a market area for the purposes … Government of Gujarat framed Rules called the Gujarat Agricultural Produce Market Rules, 1965 (hereinafter referred to as 'the Gujarat Rules'). Thereafter the first respondent - … discharge of their functions under the Act or for discharging any liability vesting in the State Government under Section 53. Section 34(2) provides that all market committees shall pay to the State Agricultural Produce Markets Fund every year