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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

the goods in question. This is further clear from the fact that for the first time by the Finance Act, 1969, sub-item (aa) was added to item No. 27 in the First Schedule to the Excise Act and it … cause of action within Rajasthan as averred by the petitioner in para 12 of the writ petition. He supported the aforesoid preliminary objection by referring … collected by the Assistant Collector (Principal Appraiser) Customs, Bombay on a mistaken impression that it was leviable under Section 2A of the Indian Tariff Act, 1936 (hereinafter to be referred to as 'the Act') in respect of

Commissioner of Wealth-tax Vs. Smt. Brij Rani

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18 and 18(1); Income Tax Act, 1961 - Sections 27(1); Finance Act, 1969

Reported in : (1992)108CTR(All)46; [1993]201ITR307(All)

the tax. Thereafter with effect from April 1, 1969, an amendment was effected by Section 24(c) of the Finance Act, 1969, in the scale of penalty imposable inasmuch as the rate of penalty provided was a sum for every … 30, 1967, and August 31, 1968, respectively. However, the returns for both the years were filed on June 12, 1972. The return for the assessment year 1967-68 was late by more than fifty-nine months and that for

Vishal International Production Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)46ITD312(Delhi)

ultimate analysis concluded that the assessee was not an "Industrial Company" as defined in Section 2(7)(c) of the Finance Act, 1980.4. Being aggrieved with the action of the CIT (Appeals), the assessee took up the matter before the … and also on account of "realisation on extra prints". (c) That CBDT Circular No. 24 dated 23rd July, 1969 stated in positive terms that production of films tantamounted to an activity of manufacture and processing of goods.

K.J. Joseph and ors. Vs. Income-tax Officer, a Ward

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1974 - Sections 2(2), 2(6), 2(7) and 2(8); Constitution of India; Income Tax Act - Sections 4, 10(1), 66 and 110; Finance Act, 1973

Reported in : [1980]121ITR178(Ker)

of a closely divided seven-judge court. The question related to the constitutional validity of Section 24 of the Finance Act, 1969, which amendedthe W.T. Act. As a result of the amendment, the capital value of agricultural land was included … of the assessee under the provisions of the Finance Act which deals with additional tax on excess dividend.' 12. Having regard to the provisions of the Finance Acts questioned herein we do not think that these provisions

Assistant Commissioner of Income Vs. Concord Commercials (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)94TTJ(Mum.)913

or in mining would fall within the purview of "industrial company" as defined in Section 2(6)(c) of the Finance Act, 1969, notwithstanding the fact that its income from the specified activity is less than 51 per cent of its … under Section 6 of the Act. Dividends are included in the meaning of income under Sub-section (1A) of Section 12 which is the residuary head. Applying the principles adverted to before, the amount of dividends would form a

B.S.N.L. Vs. Telecom Regulatory Auth.of India and ors.

Court : Supreme Court of India

Subject : Service Tax

video conferencing, radio paging and cellular mobile telephone.16. In February 1993, the Finance Minister in his Budget speech announced Government’s intention to encourage private sector … Restrictive Trade Practices Commission established under sub-section (1) of section 5 of the Monopolies and Restrictive Trade Practices Act, 1969; (b) the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a Consumer Disputes … category of books of accounts or other documents which are required to be maintained under sub-section (3) of section 12; (e) the period within which an application is to be made under sub- section (1) of section 15;

Ramesh Jayantilal Shah Vs. Additional First Assistant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1985)12ITD622(Mum.)

like this before us has been brought to duty by special provisions made by Section 34 by the Finance Act, 1969. However, these provisions are not found in India.13 and 14. [These paras are not reproduced here as they

Mahendra T. Panchal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1983)6ITD612(Ahd.)

times the amount on which interest is payable under Section 217.The said clause (ii) was amended by the Finance Act, 1969, with effect from 1-4-1970, and such amended clause reads as follows : which, in the case referred to … in the following casesCIT v. Kohinoor Flour Mills [1975] 99 ITR 54 and Chandrakant Damodardas v. 110 [1980] 123 ITR 748.6. The department, it was pointed out, has also treated the aforesaid payments as advance tax and,

Kirloskar Cummins Limited Vs. Union of India

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 12(1), 20, 160; Indian Tariff Act, 1934 - Sections 2A; Sea Customs Act, 1878 - Sections 23; Constitution of India - Article 226

Reported in : 1980CENCUS21D

can also be made applicable to the countervailing duty. The surcharge was levied under Section 23(1) of the Finance Act, but the proviso to that section clearly provided that the countervailing duty under Section 2A of the Indian … Judge of the Madras High Court in Writ Petition No. 198 of 1969 decided on December 2, 1970. The principal question which came for consideration … and the Sea Customs Act, 1878 was repealed by the provisions of Section 160 of the Customs Act. Section 12 of the Customs Act is a charging section and Section 12(1) reads as under :- '(I) Except as

Nava Bharat Enterprises (P.) Ltd. Vs. Commissioner of Income-tax, A.P.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1983)34CTR(AP)92; [1983]143ITR804(AP)

was not an industrial company for the assessment year 1969-70 within the meaning of section 2(6)(c) of the Finance Act, 1969, and as such not entitled to the benefit of lower rate of tax ?'The assessee is a private … amount of Rs. 87,081 claimed by the assessee as business promotion expenses, only an amount of Rs. . 12,477 can be allowed. viz., (a) Rs. 2,100 paid towards market survey expenses; (b) Rs. 2,377 spent on conveyance;