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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

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 … will suffice to state the facts in Writ Petition No. 1961 of 1970. The petitioner in connection with its business of manufacture of Aluminium Conductor … 3, 1968 rejected the claim holding that the application for the refund of duty was time barred under Section 27(1) of the Customs Act, 1962 (for short, 'the Customs Act') as the same was not received within six

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)

(aa) in item 27 of the First Schedule to the Central Excises and Salt Act, 1944 by the Finance Act of 1969.8. By show cause notice dated 14-9-1974, the Assistant Collector of Central Excise called upon Malco to … judgment dated 18-3-1972 in Special Civil Appln. Nos. 909 to 911 of 1970 (Prem Conductors Pvt. Ltd. v. Asstt. Collector of Customs) held that 'in … of duty unlawfully collected was dismissed by the department on the ground that the claim was barred under Section 27 of the Customs Act which provided for six months time for making the application for refund, the court

Mr. Pallonji M. Mistry (Decd.), Executrix of His Estate, Mrs. Dhun R. ...

Court : Mumbai

Subject : Direct Taxation

Acts : Registration Act; Maharashtra Apartment Ownership Act, 1970; Transfer of Property Act; Income Tax Act, 1961 - Sections 22, 27, 56 and 146(3); Finance Act, 1987 - Sections 27; Income Tax Act - Sections 9(1); Maharashtra Apartment Rules, 1972

Reported in : 2009(4)BomLR1497; (2009)227CTR(Bom)592; [2009]319ITR167(Bom); [2009]178TAXMAN341(Bom)

not warranted.While so holding, it also noted the amendment carried out to Section 27 of the Act by Finance Act, 1987 by substituting some of the clauses with effect from 1.4.1988. The court addressed to itself, a question … appeal on behalf of the assessee, an emphasis was led on the provisions of the Maharashtra Apartment Ownership Act, 1970 and the Maharashtra Apartment Rules, 1972. Based on this act and rules, it was contended that the transfer

Commissioner, Income-tax Vs. Ashok Kumar Manibhai Patel and Co.

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2008)214CTR(MP)344; [2009]317ITR386(MP)

effect from April 1, 1976, while Sub-section (2B) was inserted with effect from April 1, 1970 by the Finance Act, 1970. As earlier stated, these cases relate to the period prior to April 1, 1976, from which date Explanation … for old matters need to be adopted by the Department. In our view, the Board's circular dated March 27, 2000 is very much applicable even to the old references which are still undecided. The Department is not

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … whole."(iii) In Commissioner of Income Tax v. Podar Cement (P) Ltd.34, the Supreme Court considered the provisions of Section 27 of the Income Tax Act, 1961 under which certain persons who are not otherwise legal owners were deemed

Commissioner of Wealth-tax Vs. Ram NaraIn Agrawal

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 14(1), 17 and 18(1); Finance Act, 1969

Reported in : [1977]106ITR965(All)

appeal the Tribunal directed the Wealth-tax Officer to impose penalty on the scale in force prior to the Finance Act, 1969. Aggrieved by this order an application was filed on behalf of the Commissioner of Wealth-tax under Section … which were served on the assessee on 26th of October, 1969. The returns were filed on 18th September, 1970. The assessments were completed on 30th January, 1971, and the Wealth-tax Officer initiated penalty proceedings under Section 18(1)(a) … application was filed on behalf of the Commissioner of Wealth-tax under Section 27(1) to draw up a statement of case which was allowed and the

Assistant Commissioner of Income Vs. Suretech Hospital and Research

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)104TTJ(Nag.)869

learned Counsel. Respectfully following the judgments cited above and Expln. 4 to Section 271(1)(c) which was amended by Finance Act, 2002, I am of the opinion that the said amendment is applicable from 1st April, 2003. The provisions … force at the time when the assessee filed his original return. In the assessment of the petitioner for 1970-71, the return for which was filed on 22nd Dec., 1970, the officer included a sum of Rs. 4,000 … also filed by the Revenue in the matter of penalty under Section 271(1)(c).Since both these appeals relate the same assessee and they were heard together,

Govind Saran Ganga Saran Vs. Commissioner of Sales Tax and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bengal Finance (Sales-tax) Act, 1941 - Sections 5(2) and 5A; Central Sales Tax Act - Sections 14 and 15

Reported in : AIR1985SC1041; [1985]155ITR144(SC); 1985(1)SCALE986; 1985Supp(1)SCC205; [1985]3SCR985; [1985]60STC1(SC); 1985(17)LC945(SC)

28, 1972 when Sub-clause (ii) of Clause (a) of Sub-section (2) of Section 5 was amended by the Finance Act, 1972. This Court observed that the position before the amendment in 1972 was not affected by the possibility … Second Schedule. The Sales Tax Officer, by his order dated October 29, 1970, held that the sales were effected in respect of cotton yarn and, … Section 5(2)(a)(ii) and the resale by the purchasing dealer would also be free from tax by reason of Section 27. But that is not such a consequence as would compel us to read the word 'resale' as limited

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … FA 2004 and 107 FA 2007 (issues 20 and 21); and that section 33(2A) of the Taxes Management Act 1970 ("TMA") (issue 23), which excludes relief under that section where Case V corporation tax has been paid under … two provisions ("the statutory cut-off provisions") are challenged as infringing EU law. 27. That is a brief sketchy overview of the significance of this appeal

K.S. Digvijaysinhji Vs. Commissioner of Wealth-tax, Rajkot

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5, 5(1), 5(1A), 25(2) and 27(1)

Reported in : [1983]141ITR313(Guj)

included exceeds the limit shall be raised by the said amount.' 6. Sub-section (1A) was inserted by the Finance Act, 1970, with effect from April 1, 1971. Along with this sub-s. (1A), cls. (xxii) and (xxv), with which we … the instance of the assessee, the following questions have been referred to us for our opinion under s. 27(1) of the Act ; '1. Whether, on the facts and in the circumstances of the case, the Tribunal