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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 … the respondents are extra cted below :'Notification No. 30-Cus., dated 10-3-62 :-In exercise of the powers conferred by Section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to

Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Once again, the provisions of Section 18 of the Wealth-tax Act. were amended by Section 24 of the Finance Act, 1969, and Clauses (i) and (ii) of the Wealth-tax (Amendment) Act, 1964, were substituted by the following Clauses (i) … referred the penalty proceedings to the Inspecting Assistant Commissioner of Income-tax who by a separate order dated March 23, 1973, levied the minimum penalty of Rs. 1,810 for each of the assessment years. The assessee then preferred

The Union of India and anr. Vs. Tata Engineering, Locomotive Co. Ltd. ...

Court : Mumbai

Subject : MRTP

Acts : Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2 and 23(1)

Reported in : AIR1972Bom301; (1972)74BOMLR1; ILR1972Bom228

any other business within the frame work of the Company's Memorandum as, for example, the business of the finance and investment company, because apart from the difficulties involved in setting up such a unit which would operate … prior approval of the Central Government as required under Section 23(1) of the Monopolies and Restricted Trade Practices Act, 1969, hereinafter referred to as 'the Monopolies Act'. We also propose to dispose of these two appeals by a

D. Narasimha Reddy Hotels (P) Ltd., a Company Registered Under the Ind ...

Court : Andhra Pradesh

Subject : ConstitutionMunicipal Tax

Acts : Andhra Pradesh Municipalities Act, 1965 - Sections 130; Andhra Pradesh Municipalities Rules - Rule 22; Assessment of Tax Rules, 1969 - Rules 3 and 14(2); Constitution of India - Articles 22, 226 and 227; Taxation and Finance Rules - Rule 23

Reported in : 1991(1)ALT665

commencing from 1-4-1983. A special notice was issued by the Commissioner under Rule 11 of the Taxation and Finance Rules (Schedule II), (hereinafter referred to as 'the Rules' of the Aadhra Pradesh Municipalities Act on 5-5-1983 fixing … is opposed to the principles of natural justice as also Rule 3 of the Assessment of Tax Rules 1969 read with Form 'C' prescribed thereunder.(2) The Appellate Commissioner's order is based on presumptions and vitiated by non-consideration … noticed that Schedule II is part of the A.P. Municipalities Act itself. Section 130 of the A.P. Municipalities Act occurring in Chapter II relating to … pleaded for assessment of tax by refixing the capital value at Rs. 23.06 lakhs as against the total construction cost of Rs. 42 lakhs. Before

Commissioner of Income Tax, Bombay and ors. Vs. Mahindra and Mahindra ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income tax Act, 1961 - Sections 72A, 72A(1) and 72A(2); Monopolies and Restrictive Trade Practices Act, 1969 - Sections 23(2) and 54; Companies Act, 1956 - Sections 370, 371, 391, 394 and 394(1); Finance Act, 1977; Essential Commodities Act, 1955; Indian Companies Act, 1913

Reported in : AIR1984SC1182; (1983)3CompLJ30(SC); [1983]144ITR225(SC); 1983(2)SCALE222; (1983)4SCC392; [1983]3SCR773

Section 72A of the Income tax Act, 1961 (herein-after referred to as the Act) was inserted therein by Finance Act No. 2 of 1977 with effect from 1.4.1978. This section enables an amalgamated company to carry forward and … both the companies were 'undertakings' to which Part. A of Chapter III of Monopolies and Restrictive Trade Practices Act, 1969 (for short Monopolies & Restrictive Trade Practices Act) was applicable, M&M; made an application on October 30, 1976 … was applicable, M&M; made an application on October 30, 1976 under Section 23(2) of the Act seeking approval of the Central Government to the Scheme

Commissioner of Wealth-tax Vs. Amatul Kareem

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 274(1) and 275; Wealth Tax Act, 1957 - Sections 14, 14(2), 15, 16, 17, 18, 18(1) and 23

Reported in : (1987)63CTR(AP)297; [1987]167ITR703(AP)

the default continued, but not exceeding in the aggregate 50 per cent. of the tax. Thereafter, by the Finance Act, 1969, the penalty imposable was a sum for every month equivalent to half per cent of the net wealth … AIR1959SC798 , the question for consideration was whether the bar of limitation under article 120 is saved by section 23 of the Limitation Act, 1908. The question raised therein was whether the wrong execution and taking possession thereunder

income-tax Officer Vs. Sriyansh Knitters

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (1983)5ITD429(Chd.)

and proper interpretation of item 32 of the Fifth Schedule, which was inserted by Section 23 of the Finance Act, 1969, with effect from 1-4-1970, is that any assessee engaged in the manufacture of textiles wholly or mainly of

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

20 per cent of the total amount to chargeable on such goods; and...' 19. Section 31 of the Finance Act, 1969, also is in similar terms. Based on the language, learned counsel argued that the special duty contemplated under … Titaghur Paper Mills Co. : [1978]112ITR100(Cal) and Seshasayee Paper & Boards Ltd. v. Dy. Director of Inspection [1980] 23 ITR 611. 18. Now, we come to the second contention. The point is whether the special duty of

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under … absolutely essential in that context.11. This leaves us to consider the meaning of 'total income' as found in Section 23(2). Section 23(2) deals with computation of income from house property. The stipulation was that the said income from

Commissioner of Income-tax (Central) Vs. Express Newspapers Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 24, 24(1), 36, 36(1), 38(1) and 38; Finance Act, 1964

Reported in : (1980)15CTR(Mad)383; [1980]124ITR117(Mad)

mortgage or charge. '5. The above clause was omitted by Section 30 and the Third Schedule of the Finance Act, 1968, with effect from 1st April, 1969. As the assessment years under consideration fall prior to 1st April, … should be assessed under the appropriate Schedule, and in accordance with the rules applicable to that schedule alone. 23. Lord Radcliffe, in his speech reported at page 61, stated : ' Before you can assess a profit