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Madras Aluminium Co. Ltd. and anr. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Indian Tariff Act, 1934 - Sections 2A; Central Excise Act, 1944 - Sections 3(1) and 26B(2); Finance Act, 1969 - Sections 30; Indian Contract Act - Sections 72; Limitation Act, 1908 - Schedule - Article 96; Customs Act - Sections 27; Finance Act, 1970 - Sections 32; Orissa Sales tax (Amendment) Act, 1958 - Sections 9B, 9B(32) and 14A; Constitution of India - Articles 19(1), 19(6), 226, 265 and 301; Central Excise Rules - Rules 9, 10, 11, 27 and 173J

Reported in : 1990LC607(Madras); 1980CENCUS50D; 1981(8)ELT478(Mad)

ingots, bars, blocks, slabs, billets, shots and pellets.'The following sub-item (aa) was introduced by Section 30(xxi) of the Finance Act, 1969 with effect from 1-3-1969 :-'(aa) Wire bars, wire rods and castings not otherwise specified.'By Section 32 of the

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 … 4, Item Nos. 13, 14, 14F, 15, 15A, 15B, 16, 16A, 17, 18A(2), 21, 22, 23 23A(1), 27, 30, 31(1), 33, sub-items (1), (3A) and (4) of Item No. 34 and Item No. 37 of that Schedule,

Commissioner of Wealth-tax Vs. Smt. V. Pathummabi

Court : Kerala

Subject : Direct Taxation

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

Reported in : [1977]108ITR689(Ker)

is, under Section 18(1)(i) of the Wealth-tax Act, 1957, as it stood prior to its amendment by the Finance Act, 1969 ?'2. The returns for the two years 1964-65 and 1965-66 should have been filed by the assessee on … for the two years 1964-65 and 1965-66 should have been filed by the assessee on or before June 30, 1964, and June 30, 1965, respectively. Admittedly, this had not been done. The returns for the two years

Commissioner of Income-tax Vs. New India Industries Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 6, 9, 10, 12, 14, 17, 17(1), 17(3), 22, 28, 30, 31, 32, 32(1), 33, 34, 35, 36, 36(1), 37, 37(1), 38, 38(2), 39, 40, 41(1) and 80J

Reported in : (1992)106CTR(Guj)374; [1993]201ITR208(Guj)

two statutory provisions. Section 40(c)(iii) being relevant for the assessment year 1968-69 which was originally introduced by the finance Act, 1963, is as under : '40. Amounts not deductible. - Notwithstanding anything to the contrary in sections 30 … a public limited company manufacturing yard, heads, reeds, cameras and photographic paper The relevant assessment years are 1968-69, 1969-70, 1970-71 and 1971-72. (ii) For assessment year 1968-69, the Income-tax Officer applied the provisions of section 40(c)(iii) of

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

Subject : Direct Taxation

is not relevant for our purpose. We are also not concerned with insertion of section 9A by the Finance Act 2015 with effect from 1st April, 2016. 19. By Chapter III, incomes which do not form part of … 28. The income referred to in section 28 shall be computed in accordance with the provisions contained in section 30 to 43D. These provisions enable computation of income after deducting rent, rates, taxes, repairs and insurance for building

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court : Guwahati

Subject : Direct Taxation

given a reasonable opportunity of being heard......"S. 18 was again amended in 1969 by section 24 of the Finance Act, 1969 Act 14 of 1969), and the amendment was given effect from April 1, 1969.By this amendment cls. (i) … of appeal together. It held that the assessee was liable to pay penalty for the periods from June 30, 1963, and June 30, 1964 up to March 31, 1965, under section 18(1)(a)(i) of the Act as it

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

84 ITR 661 observed that it was well recognized that specific dates in the 1961 Act and the Finance Act, 1955, had reference to assessment years and had nothing to do with the accounting years of an assessee … Section 40(a)(v) of reimbursement by employer company of medical expenses incurred by managing director in the assessment years 1969-70 and 1970-71 when the said provision was in force. [Section 40(a)(v) was deleted and substituted by Section 40A(5) … assessee-company manufactures Pharmaceuticals, drugs and milk products. Its accounting year ended on 30-6-1975 which is relevant for the assessment year 1976-77 (year under consideration). The

Jay Engineering Works Ltd. Vs. Government of India, Ministry of Financ ...

Court : Andhra Pradesh

Subject : Excise

Acts : Finance Act, 1969; Finance Act, 1951 - Sections 6(2) and 7(2); Central Excises Act, 1944 - Sections 37; Indian Tariff Act, 1934 - Sections 2(A) and 32; Central Excise Rules, 1944 - Rules 10, 10A, 56, 56A, 56A(2) and 56A(3)

Reported in : 1979(4)ELT307(AP)

to as 'the Act'). Stators and rotors also were mentioned under the same Entry 33 until 1-3-1969. The Finance Act, 1969, however took them out of Entry 33 and placed them under Entry 30. It may be noticed that … Entry 33. The present dispute has arisen because of the said change in law.3. The Rules framed under Section 37 of the Act provide for, inter alia, levy, refund and exemption from excise duty. We will first

income-tax Officer Vs. Joseph and ors.

Court : Kerala

Subject : CompanyDirect Taxation

Acts : Income Tax Act, 1922 - Sections 18(3D), 18(6) and 51; Income Tax Act, 1961 - Sections 2(22), 2(35), 194, 276 and 276B; Companies Act, 1956 - Sections 205(3); Constitution of India - Article 20(1); Income Tax Rules - Rule 30(1); Finance Act 1969

Reported in : [1972]83ITR362(Ker)

Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to the credit of the department all the tax collected on the dividend distributed among the … in all these appeals. Complaints were brought against the respondents-office bearers of the Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to … C.L. Joseph under Section 200 of the Income-tax Act, 1961. Under Rule 30(1)(b), it is the duty of the person making the deduction to pay

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

of the W.T. (Amend.) Act, 1964,' and thereafter under Section 18(1)(a)(i), as substituted by Section 24 of the Finance Act, 1969?' 9. Wealth-tax Reference No. 3/75.10. This reference relates only to the assessment year 1968-69. In this case also … of appeals together. It held that the assessee was liable to pay penalty for the periods from June 30, 1963, and June 30, 1964, up to March 31, 1965, under Section 18(1)(a)(i) of the Act as it