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The Union of India (Uoi) and ors. Vs. the Elphinstone Spinning and Wea ...
Mumbai
Jan-20-1978
ExciseCustom
Central Excise Act, 1944 - Sections 3, 7, 8, 9, 9A and 9(1); Central Excise Rules, 1944 - Rules 2, 8(1), 9A, 9A(1), 9A(2), 9A(3), 9A(7), 9A(8) and 9A(9); Provisional collection of Taxes Act, 1931; ;Constitution of India - Article 226; Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975;Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975
1978(2)ELT680(Bom)
whether the said item 22B was new head of excise duty created for the first time by the Finance Act of 1968 or was a reclassification of the said Item 19. Rege J. negatived the contention of the … concerned with these sub-clauses. Chapter II of the said Act deals with levy and collection of duty and Section 3 in that chapter is headed 'Duties specified in the First Schedule to be levied'. Sub-section (1) of Section
Tag this Judgment! AI Brief & AskAtul Drug House Ltd. Vs. Commissioner of Income-tax
Mumbai
Jan-14-1993
Direct Taxation
Income Tax Act, 1961 - Sections 2(45), 3, 5, 80A, C, J and U, 81 and 104; Finance Act, 1968 - Sch. I, Part I and Para. F
[1995]216ITR584(Bom)
so declared amounted to Rs. 3,90,000. Such excess dividend entailed an additional income-tax under the provisions of the Finance Act, 1968. The Income-tax Officer, however, failed to take note of this fact at the time of the assessment proceedings. … as is exemptfrom the operation of section 104 of thesaid Act by a notification issued underthe provisions of sub-section (3)of that section,on so much of total income as 7.5 per cent.does not exceed the relevant amountof distributions of
Tag this Judgment! AI Brief & AskBhawanidas Binani Vs. Commissioner of Wealth-tax
Mumbai
Jun-27-1978
Direct Taxation
Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961
[1980]124ITR783(Bom)
are understood in the sense as propounded by the Allahabad High Court, they would clearly indicate that the Finance Act, 1968, was prescribing a distinct rate of tax on an item of total income which was already subjected to … of tax. According to this submission, the charging section remains what it was under the I.T. Act, i.e., Section 3 of the Indian I.T. Act, 1922, or Section 4 of the I.T. Act, 1961. According to this submission,
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Misrilal JaIn and anr. Vs. State of Orissa and anr.
Supreme Court of India
Mar-02-1977
Other Taxes
Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation Act, 1959 - Sections 1(3), 3 and 27; Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation (Amendment) Act, 1962; Constitution of India - Articles 13(3), 144A, 226 and 304; Orissa Taxation (on Goods carried by Roads or Inland Waterways) (Amendment) Act, 1964 - Sections 4; Orissa Taxation (on Goods carried by Roads or Inland Waterways) (Amendment) Act, 1968 - Sections 12; Finance Act, 1961; Finance (Amendment) Act, 1962
AIR1977SC1686
by Roads or Inland Waterways) Validation Act, 1962, Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Act, 1968 and Articles 13 (3), 144 A, 226 and 304 of Constitution of India - Act of 1959 was … comply with the constitutional mandate of Presidential sanction shall not invalidate the Finance Acts of 1961 and 1962. It was held by this Court that … force on April 27, 1959 being the date on which the Act of 1959 had come into force. Section 3 of the Act which contains the charging provision provides that there shall be levied a tax on goods
Tag this Judgment! AI Brief & AskM.S. Padmarajaiah, Senior Advocate Vs. the Secretary, Department of Fi ...
Karnataka
Sep-01-2008
Direct Taxation
Income Tax Act, 1961 - Sections 80 and 80C; Finance Act, 2005
ILR2009KAR2437; [2009]183TAXMAN209(Kar); 2008(4)KCCR2801; 2008AIHC236(Kar)
Income Tax Act) with the 6th respondent Section 80-C of the Income Tax Act was amended by the Finance Act, 2005 increasing the permissible deduction from Rs. 70,000/- to Rs, 1,00,000/- for the financial year 2005-06 (commencing from … refusing to receive the deposit more than Rs. 70,000/- on the ground that the Public Provident Fund Scheme, 1968 (in short, 'the P P F Scheme') does not permit. Thus, the petitioner was deprived of making use … to Rs, 1,00,000/- for the financial year 2005-06 (commencing from 1.4.2005 to 31.3.2006) During the financial year 2005-06 the petitioner had deposited a sum of
Tag this Judgment! AI Brief & AskSilk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...
Delhi
Oct-19-2006
Sales Tax
Delhi Sales Tax Act, 1975 - Sections 4(1) and 7; Delhi Sales Tax (Amendment) Act, 1997; Central Sales Tax Act, 1956 - Sections 14 and 15; Finance Act 1961; Central Excises Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(1) and 4; Central Sales Tax (Amendment) Act, 1961; Central Excise Tariff Act, 1985; Finance Act, 1968; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 245, 249 to 253, 286(3) and 366; Delhi Sales Tax (Amendment) Ordinance, 2000; Central Excises (Amendment) Act, 1969
139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)
not going to be compensated by additional duties of excise in relation to silk fabrics. Accordingly in the Finance Act, 1968 the following change was proposed:Provision Relation to Central Sales Tax All items on which additional duties of excise … the rupee on silk fabrics and garments made of silk thereof.(iii) Notification No. F.4(75)/99-Fin(G)/2095 dated 31.3.2000 issued under Section 4(1) of the Delhi Sales Tax Act, 1975, as amended by the Delhi Sales Tax (Amendment) Act, 1997
Tag this Judgment! AI Brief & AskState of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.
Supreme Court of India
May-06-2005
Excise
Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3
AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)
on 1.4.2001 the State of Kerala amended Section 5(2C) of the Kerala General Sales Tax Act; by the Finance Act of 2001, by adding an explanation which was brought into effect retrospectively from July 1, 1987 which reads … Full Court in Re : The bill to amend Section 20 of the Sea Customs Act, 1878 and Section 3 of the Central Excises and Salt Act, 1944 : 1963 (3) SCR 787 in which the law was … 1999 in OP Nos. 23008-23903/98, 818, 2255, 2264, 12893, 3283; 7437 and 19686/99 whereby the High Court allowed the writ petitions filed by the respondents/distillers
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Smt. Indramani Devi Singhania
Allahabad
Jan-10-1991
Direct Taxation
Income Tax Act, 1961 - Sections 24(1)
(1991)95CTR(All)26; [1991]189ITR124(All)
of Section 24 of the Act. The assessment years concerned herein are 1969-70, 1970-71 and 1971-72. By the Finance Act, 1968, Clause (iii) of Sub-section (1) of Section 24 of the Act was deleted and certain words were inserted … (not being a charge created by the assessee voluntarily or a capital charge), the amount of such charge.' 3. It is evident from a reading of these two clauses that Clause (iii) which permitted any amount paid
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Madras Motor and General Insurance Co. ...
Chennai
Jun-19-1974
Direct Taxation
Finance Act, 1963; Income Tax Act, 1961 - Sections 99(1); Finance Act, 1968 - Sections 31(3); Companies (Profits) Surtax Act, 1964 - Schedule - Rule 1
[1975]99ITR243(Mad)
to the learned counsel now in view of the deletion of the words 'received by it' by the Finance Act, 1968, with retrospective effect. While deleting the provisions of Section 99, Finance Act, 1968, by Section 31(3) omitted the
Tag this Judgment! AI Brief & AskAdditional Commissioner of Income-tax Vs. Abhai Maligai
Chennai
Nov-11-1977
Direct Taxation
Income Tax Act, 1961 - Sections 80G(2) and 88(6)
[1978]113ITR737(Mad)
stood before Section 88 was omitted by Finance (No. 2) Act of 1967, with effect from 1st April, 1968. The Appellate Assistant Commissioner found that Sri Ranganathaswami Temple has been declared as a historically and archaeologically important … Section 80G(2)(b) of the Act. 7. Explanation 5 to Section 80G(2) of the Act was inserted by the Finance Act, 1976, with effect from 1st April, 1976, probably with the object of getting over the effect of decisions … which the building was erected and rebate ought to have been allowed. 3. Section 80G(1) of the Income-tax Act, 1961, lays down that : '
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