Advanced Search Results

State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : 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

Reported in : 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 … issued a notice on 28th September, 1998 for the years 1991-92 to 1995-1996 in exercise of powers under Section 35 of the Kerala General Sales Tax Act on the ground that the assessments made were prejudicial to the … 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

Commissioner of Income-tax Vs. Mico Products Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1980; Constitution of India - Articles 14, 19(1)(8) and 226; Income Tax Act, 1961 - Sections 32, 32(1) and (2), 35, 35(1), (2), (2B), (B), B(2) and C(2)

Reported in : (1990)92BOMLR659; [1991]187ITR517(Bom)

35. But this was not done.13. By the Finance (No. 2) Act, 1967, with effect from April 1, 1968, section 35 was amended so that instead of one-fifth of the capital expenditure being allowed the whole of such capital … 35B provides for export markets developments allowance. Section 35B(2) which was introduced from April 1, 1968, by the Finance Act, 1968 (since deleted), states 'where a deduction under this section is claimed and allowed for any assessment year.... deduction

Smt. Krishna Gupta Vs. Commissioner of Wealth-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Finance Act, 1968; Wealth Tax Act, 1957 - Sections 18 and 18(1); Income Tax Act, 1961 - Sections 271

Reported in : [1992]198ITR171(P& H)

Acts in respect of the penalty provisions. Under these provisions, as they stood before their amendment by the Finance Act, 1968, the scale of penalty imposable for concealment or understatement of wealth was a minimum amount of 20 per … she had not reported the ownership of the New Delhi plot of land in a petition filed under Section 35 of the Act. On September 29, 1970, the Wealth-tax Officer wrote to the assessee, with reference to the

Wealth-tax Officer Vs. Shrimant F. P. Gaekwad

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1989)28ITD23(Ahd.)

amendment. The Commissioner (Appeals) rejected the contention in respect of the retrospectivity of the amendment made by the Finance Act, 1971 having been effected from 1-4-1963 on the basis that such contention could not be raised before him. … be given by the appropriate authority under the provision for rectification and within the time limit prescribed under Section 35 from the date of the order.The assessing officer shall keep in mind above while deciding the issue in … rate of about Rs. 2.20 lacs per year. So, for assessment year 1968-69, the appellant would get a reduction of Rs. 2.20 lacs and for

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

goods were further chargeable to regulatory duty of 10% then in force levied under Section 77 of the Finance Act, 1965. The duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the … specified. This item 33 was subsequently modified as item 27 by the Central Excise (Conversion to Metric Units) Act, 1968 but the contents thereof remained the same. Item 27 mentions the following commodities for the purpose of levying … Damimal Kausomal Raisighani v. Union of India and Ors., AIR 1967 Bom. 355. Learned counsel for the petitioner invited our attention to the decision in

income-tax Officer Vs. Vickers Sperry of India

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1983)3ITD739(Mum.)

UK after the Second World War, when the provisions for expenditure on scientific research were introduced through the Finance Act, 1944. No doubt, the statement of Sir John Anderson, Chancellor of the Exchequer, in moving the UK Finance … contemplated through these provisions. Again in 1968, another legislation was introduced in UK by the name Capital Allowances Act, 1968, where similar provisions are found enacted in Sub-sections (1) and (2) of Section 93 as under : (1) … the business carried on by it, the cost of which has been allowed as deduction in full under Section 35(1)(iv)/35(2)(ia) in the earlier year. Long and elaborate arguments were advanced by the counsels on the two sides and

State of Chhattisgarh and ors. Vs. Vtp Constructions

Court : Supreme Court of India

Subject : Constitution

Acts : Chhatisgarh Commercial Tax Act, 1994; Chhattisgarh Vanijyik Kar Adhiniyam, 1994 - Sections 35; Sales Tax Act; Uttar Pradesh Trade Tax Act - Sections 6D; Bengal Finance (Sales-Tax) Act, 1941 - Sections 6E; Bihar Finance Act, 1981 - Sections 25A; Haryana General Sales Tax Act, 1973 - Sections 25B; Himachal Pradesh General Sales Tax Act, 1968 - Sections 12A; Jammu and Kashmir General Sales Tax Act - Sections 16C; Karnataka Sales Tax Act - Sections 19A; Orissa Sates Tax Act, 1947 - Sections 13AA, 13AA(1) and 13AA(5)

Reported in : AIR2008SC714; JT2008(1)SC91; 2007(14)SCALE27; (2008)2SCC578; (2008)12VST14(SC)

Pradesh Trade Tax Act, Section 6-E of the Bengal Finance (Sales-Tax) Act, 1941; Section 25-A of the Bihar Finance Act, 1981; Section 25-B of the Haryana General Sales Tax Act 1973, Section 12-A of the Himachal Pradesh General … 25-B of the Haryana General Sales Tax Act 1973, Section 12-A of the Himachal Pradesh General Sales Tax Act 1968, Section 16-C of the Jammu & Kashmir General Sales Tax Act, Section 19A of the Karnataka Sales Tax Act … the Chhatisgarh High Court. Respondent filed a writ petition before the Chhatisgarh High Court questioning constitutional validity of Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as the 'Adhiniyam'). It corresponds to the Chhatisgarh Commercial

V.P. Minocha, Income-tax Officer, Special Investigation Circle Vii, Ah ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 30(1), 35 and 35(1); ;Income Tax Act, 1961 - Sections 23, 154, 155, 155(5), 246, 254 and 297(2)

Reported in : [1977]106ITR691(Guj)

delivering the judgment of the Supreme Court, has observed : 'Again by section 35(11) as added by the Finance Act of 1958, development rebate in respect of a ship, machinery or plant under section 10(2)(vib) could be deemed

New Shorrock Spinning and Manufacturing Co. Ltd. Vs. N.U. Raval, Incom ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 35(10)

Reported in : [1959]37ITR41(Bom)

35(10) of the Income-tax Act. Sub-section (10) of section 35 was introduced by amendment brought about by the Finance Act, 1956. We shall have occasion to refer to the amendment a little later in our judgment. The facts

The New India Assurance Company Limited, Trivandrum Vs. Syed Mohammed, ...

Court : Kerala

Subject : Commercial

Acts : Marine Insurance Act, 1963 - Sections 35(3)

Reported in : AIR1991Ker368

sometimes involved in highly technical matters. It is so even when powerful public sector undertakings equipped with all finances and facilities that could be thought of, are parties to the litigation. There does not appear to be … warranty clause, in the light of the statutory coverage of that area under the Marine Insurance Act, 1963. Section 35(3) of the Act states;'A warranty, as above defined, is a condition which must be exactly complied with, whether