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P.S.B. Finance Investment Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1990)35ITD9(Delhi)

in respect of the proposed building Jhandewalan Tower is evident from a copy of the resolution of P.S.B. Finance & Investment Ltd., placed at page 129 of the paper book. This resolution reads as under : The … of the profit-earning process".13. There is of course Section 32(1A). This was introduced by the Taxation Laws (Amendment) Act, 1970 with effect from 1-4-1971. It is to the effect that where the business or profession is carried on

Jaswant Sugar Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : ExciseCivil

Acts : Essential Commodities Act - Sections 3; Levy Sugar Supply (Control) Order, 1972; Central Excise Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1970 - Sections 32 and 35; Constitution of India - Article 226

Reported in : 1984(3)ECC355; 1983(13)ELT920(All)

under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Sections 32 and 35 of the Finance Act, 1970, fixed the rate of excise duty at 30 per cent ad valorem and additional excise duty at 74 … Road, Meerut. The Central Government by its order dated 15th June, 1972, in exercise of powers conferred by Section 3 of the Essential Commodities Act, promulgated Levy Sugar Supply (Control) Order, 1972, and for the sugar produced

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)

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 Finance Act of 1970 a new item 27 was substituted in the place of the old … (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

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 … FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period under section 32(1)(c) of the Limitation Act 1980 without notice and without providing any transitional arrangements to protect the right under

Union of India (Uoi) Vs. S.R. Doiphode

Court : Mumbai

Subject : Labour and Industrial

Reported in : (1974)76BOMLR334

India as Chairman; (2) Adjutant General in India; (3) The Secretary of Defence Department; (4) Financial Adviser, Military Finance; (5) R.A.F. Representative and (6) Director of Canteens (Secretary). The Quartermaster-General was to define and control general policy … under Section 32(iv).3. In Special Civil Applications Nos. 2011 and 2012 of 1970, the Union of India, petitioner No. 1 and Major General (Retd.) S.N. … carried on by or under the authority of any department of the Central Government within the meaning of Section 32(iv) of the Payment of Bonus Act, 1965.2. Special Civil Application No. 1189 of 1968 is directed against an

Padmavati Jaykrishna Vs. Commissioner of Wealth-tax, Gujarat Iii

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1), 29, 32, 35 and 35(1); Finance Act, 1971 - Sections 32

Reported in : [1976]105ITR115(Guj)

1970. It was strenuously urged by the learned Advocate-General that having regard to the set-up of the amending section 32 of the Finance (No. 2) Act of 1971 whereby section 5(1)(viii) was sought to be amended, three serious

Boake Allen Limited and Others (Appellants) Vs. Her Majesty's Revenue ...

Court : House of Lords

Subject : Land Acquisition

the 1988 Act, namely section 347(1) of the Income Tax Act 1952, sections 39(1) and 64(1) of the Finance Act 1965, section 497(1) of the Income and Corporation Taxes Act 1970, and section 100(1) of the Finance Act … system such as ours based on cost shifting this is of benefit to all parties to the proceedings. 32. Before a GLO can be made it is necessary for each individual potential member who wishes to join

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

of certain exemptions: Section 10 (20A) and Section 10 (23) 24. Section 10(20A) had been inserted by the Finance Act, 1970, w.e.f. 01.04.1962; it exempted certain classes of income earned by housing boards, etc., and before deletion read as … Development Act, 1962 (referred to as “GIDA”) 28 regulations framed under the GIDA, its constituting enactment, further to Section 32(2). As far as GHB is concerned, learned counsel submitted that like the other statutory corporations it was also

J.K.K. Angappan Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : General Clauses Act, 1897 - Sections 6; Income Tax Act, 1961 - Sections 280K, 280R, 280T and 280X; Finance Act, 1966

Reported in : [1974]94ITR397(Mad)

amount saved by not making the deposit as provided in the scheme. It is further contended that by Section 32 of the Finance Act of 1966, Sections 280K, 280R and 280T and the words '(including annuity deposit referred … Chapter XXII-A dealing with annuity deposit was inserted in the Income-tax Act, 1961, by Section 44 of the Finance Act of 1964 with effect from 1st April, 1964, that under the said scheme of annuity deposit the taxpayers … Act, 1961, in pursuance of his notice of demand dated March 22, 1970.2. For the assessment year 1965-66 the respondent passed an assessment order dated

Rajapalayam Mills Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1986)18ITD114(Mad.)

specification of assessment year were given by Shri S. Swaminathan. These are : (I) The Taxation Laws (Amendment) Act, 1970 regarding Section 32 (1 A)-[1971] 79 ITR (St.) 5.(2) The Direct Taxes (Amendment) Act, 1974 regarding Section 32-[1974] … ITR (St.) 5.(2) The Direct Taxes (Amendment) Act, 1974 regarding Section 32-[1974] 95 ITR (St.) 153. (3) The Finance Act, 1975, regarding the proviso to Section 32(1)(ii) - [1975] 99 ITR (St.) 137. (4) The Finance (No. 2)