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Associated Cement Companies Ltd. Vs. Director of Inspection, Customs a ...

Court : Supreme Court of India

Subject : Excise

Acts : Income Tax Act, 1961 - Sections 280ZD(6), 280ZC, 280ZD and 280ZE; Excise Act; Finance Act, 1965 - Sections 80

Reported in : AIR1985SC867; 1985(5)ECC252; 1985(20)ELT239(SC); [1985]153ITR322(SC); 1985(1)SCALE672; (1985)2SCC719; [1985]3SCR575

provision of the said Scheme, relevant section of the Income Tax Act, 1961 and Section 80 of the Finance Act 1965 we are satisfied that the High Court was right in the view which it took on both the

The Associated Cement Co. Ltd Vs. Director of Inspection

Court : Delhi

Subject : Customs

Acts : Income tax Act, 1961 - Sections 280ZD(1); Finance Act, 1965 - Sections 80B

Reported in : ILR1971Delhi556; [1972]84ITR822(Delhi)

the above,we dismiss the petitions, but in the circumstances without costs. Income-tax Act (1961) - Section 280-ZD(1) & Finance Act (1965), Section 80 --Respective scope of--'duty of excise'---special duty levied by Section 80 of the Finance Act 1965 not within the

Commissioner of Income-tax Vs. Kar Valves Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80A(1), 80B(7) and 80I; Finance Act, 1972

Reported in : [1979]117ITR599(Ker)

was one of those sections in Chap. VI-A of the I.T.Act, 1961, which was newly introduced by the Finance Act of 1965, At the time, it was so introduced, it consisted only of four sections--Sections 80A to 80D. … Gopalan Nambiyar, C.J.1. The following question of law has been referred for our opinion under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Cochin Bench, viz.: 'Whether, on the facts … justified in holding that the assessee is entitled to relief under Section 80-I of the Income-tax Act for the assessment year 1972-73 ?'2. The assessee

Lloyds Insulations (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)80ITD465(Delhi)

ITR 322 (SC), wherein it has been held that levy of such excise duty under Section 80 of Finance Act, 1965, was different from the levy of excise duty under Central Excises and Salt Act, 1944 fin short Excise

Associated Cement Companies Ltd. Vs. Director of Inspection, Customs a ...

Court : Delhi

Subject : Direct Taxation

Reported in : [1972]84ITR811(Delhi)

for the sake of brevity, referred to as 'the Excise Act') was Rs. 23.60 per tonne. As per section 80 of the Finance Act of 1965, a special duty of excise equal to twenty per cent. of the … by section 280ZE read with section 280ZD of the Income-tax Act, 1961, which had been inserted by the Finance Act, 1965. For the year 1965-66, with which we are concerned, the excise duty for cement levied under the Central

Orient Paper Mills Limited Vs. Deputy Director of Inspection, Customs ...

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 8 and 10; Central Excise Act, 1944 - Sections 3, 3(1), 3(2) and 3(3) ; Income Tax Act - Sections 280ZD and 280ZE

Reported in : 21(1982)DLT99; 1982(10)ELT247(Del)

on all excisable goods other than salt which are produced or manufactured in India....' Section 80 of the Finance Act, 1965 reads as under :- '80. (1) When goods of the description mentioned in this section, chargeable with a

Pioneer Silk Mills Pvt. Ltd. and anr., Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Additional Duties of Excise Goods of Special Importance Act, 1957 - Sections 3(3)

Reported in : 1995(80)ELT507(Del); ILR1992Delhi433

Matched in: Citation 1995(80)ELT507(Del); ILR1992Delhi433

Commissioner of Income-tax, Tamil Nadu-i Vs. Standard Motor Products o ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80I

Reported in : (1980)17CTR(Mad)317; [1981]131ITR300(Mad)

calendar year. In that year, the assessee claimed the relief admissible to priority industry in accordance with the Finance Act, 1965. First Schedule, Pt. I, Para. F, read with Pt. III. The ITO rejected this claim for rebate at … Appellate Tribunal was right in holding that the assessee is entitled to the rebate under the provisions of section 80E/80I for the assessment years 1966-67, 1968-69 and 1969-70 3. Whether, on the facts and in the circumstances … the assessee is entitled to the rebate under the provisions of section 80E/80I for the assessment years 1966-67, 1968-69 and 1969-70 3. Whether, on the

Seth Brothers Vs. Commissioner of Income-tax and anr.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132; Income Tax (Amendment) Act, 1965 - Sections 6 and 132(8)

Reported in : [1973]90ITR191(P& H)

opinion will be useful for, or relevant to, any proceedings under this Act. ' Thereafter, Parliament enacted the Finance Act of 1964 (Act No. 5 of 1964) with effect from April 28, 1964, and Section 30 thereof substituted … learned counsel for the petitioners, that the provisions of Sub-section (8) of Section 132 of the Income-tax (Amendment) Act, 1965, were retrospective in effect and that before retaining the books of account beyond a period of 180 days … the Allahabad High Court in Seth Brothers v. Commissioner of Income-tax, [1971] 80 I.T.R. 693 (All.).. On the other hand, it was contended by Mr.

Commissioner of Income Tax, Amritsar Vs. Straw Board Manufacturing Co. ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33(B) and 80E; Finance Act, 1966; Finance Act, 1965; Industries (Development and Regulation) Act, 1951 - Sections 10

Reported in : AIR1989SC1490; (1989)77CTR(SC)75; [1989]177ITR431(SC); JT1989(2)SC264; 1989(1)SCALE1151; 1989Supp(2)SCC523; [1989]2SCR772

mentioned at item No. 16 in the Fifth Schedule to the Income Tax Act as substituted by the Finance Act, 1965. The claim of the assessee was rejected by the Income Tax Officer, For the assessment year 1967-68 the … 1966), the assessee claimed concessional rates of income tax, development rebate at higher rate and ', deduction under Section 80-E of the Income-Tax Act, 1961 on the ground that the manufacture of strawboard was a priority industry.