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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.

M/S Bharti Airtel Ltd. versus the Commissioner of Central Excise, Pune

Court : Supreme Court of India

Subject : Service Tax

Reported in : [2024]11S.C.R.1525

of Property Act, 1882; Sale of Goods Act, 1930; Central Excise Tariff Act, 1985; Central Excise Act, 1944; Finance Act, 1944; The Central Goods And Services Tax Act, 2017; The Central Sales Tax Act, 1956; The Customs Act, … 121; J.K. Cotton Spg. & Wvg. Mills Co. Ltd. v. STO AIR 1965 SC 1310; Collector of C.E. v. Jay Engineering Works Ltd. [1988] Supp. … liable for penalty recoverable from it under the provisions of Rule 14 of the CENVAT Rules read with Section 73 of the Central Excise Act. According to the Revenue, the Assessee had claimed and used credit in respect

Shree Synthetics Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

Reported in : (1997)61ITD253Indore

I.T. Act are concerned. Referring to the provisions of section 80M and the amendment brought about by the Finance Act, 1993, w.e.f. 1-4-1994, the CIT observed that if for the purpose of relief under section 80M, units of … for Rs. 4,53,60,000 thereby incurring a loss of Rs. 61,60,000 on sale of units. Under the provisions of section 73 of the I.T. Act, if any company not being an investment company or financial company, deals in purchase

Universal Electrics Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32(1); ;Electricity Act

Reported in : [1992]196ITR860(Cal)

the same as we have mentioned in Para F of Part I of the First Schedule of the Finance Act, 1965, and similar is the position under Section 80E of the Income-tax Act, 1961. Column A provides the type … the Act, both at the instance of the assessee, relate to the assessment year 1975-76.3. Income-tax Reference No. 73 of 1985, at the instance of the Revenue is for the assessment year 1976-77 and Income-tax Reference No.

Commissioner of Income-tax Vs. Century Enka Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 33(1)

Reported in : [1981]130ITR267(Cal)

(12) Textile auxiliaries. (13) Sizing materials including starch. (14) Miscellaneous chemicals. ' 24. It was only after the Finance Acts of 1964 and 1965 that the Legislature had used the term 'Petrochemical'. It appears that the legislative … Sabyasachi Mukharji, J.1. In this reference, under Section 256(1) of the I.T. Act, 1961, for the assessment years 1971-72 and 1972-73, the following questions have been referred to this court:'1. Whether,

Chhotabhai Jethabhai Patel and Co. Vs. Commissioner of Income-tax, Guj ...

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1965 - Sections 24(2) and 68; Income Tax Act, 1961 - Sections 271(1)

Reported in : (1981)22CTR(Guj)173; [1982]134ITR201(Guj)

is the form duly filled in for making voluntary disclosure of undisclosed income under clause 68 of the Finance Act, 1965. It was made clear that the assessee was declaring the amount of Rs. 41.50 lakhs representing income of … facts and in the circumstance of the case, Tribunal was justified in holding that imposition of penalties under section 271(1)(c) was justified for, (a) assessment year 1962-63, (b) for assessment year 1963-64, and (c) assessment year 1964-65 … years 2009 to 2020 it was declaring an aggregate amount of Rs. 73.20 lakhs. There were two items of inquiry which were not covered by

Union of India (Uoi) Vs. S.R. Doiphode

Court : Mumbai

Subject : Labour and Industrial

Reported in : (1974)76BOMLR334

India as Chairman; (2) Adjutant General in India; (3) The Secretary of Defence Department; (4) Financial Adviser, Military Finance; (5) R.A.F. Representative and (6) Director of Canteens (Secretary). The Quartermaster-General was to define and control general policy … the decision of this Court in D.P. Kelkar v. Ambadas Keshav (1970) 73 BomLR 260 wherein it was held that the Payment of Wages Authority … of any department of the Central Government within the meaning of Section 32(iv) of the Payment of Bonus Act, 1965.2. Special Civil Application No. 1189 of 1968 is directed against an order passed in favour of respondent No.

The Buckingham and Carnatic Company Ltd. and ors. Vs. the State of Mad ...

Court : Chennai

Subject : Other TaxesConstitution

Reported in : (1966)2MLJ172

the assets of individuals may single out one of the assets for an additional levy as under the Finance Act, 1965; but that does not detract from the point. These observations relating to Entry 86 clearly bring out the … Supreme Court in Gordhandas v. Municipal Commissioner : [1964]2SCR608 (1750), in construing the word ' rate ' in Section 73(1)(v) of the Bomaby Municipal Boroughs Act, 1925 referred to the meaning given to the word in England and

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … 143 or Section 144; "tax" in relation to the assessment year commencing on the 1st day of April, 1965, and any subsequent assessment year means income-tax chargeable under the provisions of this Act, and in relation to … Bench of the Tribunal in Friends Overseas (P) Ltd. v. DCIT (2001) 73 TTJ 367 (Del.), which is to the contrary effect. In that decision,

Commissioner of Income-tax Vs. India Steamship Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 43 and 43(1)

Reported in : [1992]196ITR917(Cal)

expenditure, but the intention of the Legislature as contained in Explanation 8 to Section 43(1) inserted by the Finance Act, 1986, is that the benefit of such capitalisation would be denied on and from the assessment year 1974-75.