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Madura Coats Ltd. Vs. Assistant Collector of Central Excise and ors.

Court : Chennai

Subject : Excise

Acts : General Clauses Act, 1897 - Sections 6 and 24; Companies Act, 1913 - Sections 3; Mines Act, 1923 - Sections 29; Mines (Amendment) Act, 1952 - Sections 57 and 58; Companies Act, 1956 - Sections 10 and 75; Finance Act, 1972 - Sections 64; Arms Act, 1878 - Sections 15

Reported in : 1979CENCUS17D; 1978(2)ELT511(Mad)

of the powers conferred by Rule 8(1) of the Central Excise Rules, 1944.2. By Section. 64(c) of the Finance Act 1972, the Central Excise item No. 18 was amended and a new Tariff item No. 18-E was introduced. Varieties … 1952 Act. In Neel v. State of West Bengal, : [1973]1SCR675 , a notification of 1923 issued under Section 15 of the Arms Act of 1878 was held to be in force after the Arms Act has been

Director of Income Tax Vs. Maruti Center for Excellence

Court : Delhi

Subject : Education

amendments made to this section by section 7 [other than sub-clause (ii) of clause (a) thereof] of the Finance Act, 1972.] Section 13(3)(3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely … The findings of the ld. CIT(A) are therefore upheld and the grounds raised by the Department are rejected.” 15. For the assessment year 2006-07, there is no discussion about the factual matrix and the tribunal has recorded

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under provisions of Rule 15(1) of the Credit Rules on account of Cenvat Credit wrongly taken and utilized; (iii) penalty should not be

B.K. Suresh Babu S/O Late B.L. Kamalaraj Chetty, Vs. Smt. Ananthalaksh ...

Court : Karnataka

Subject : Tenancy

Acts : Karnataka Rent Act, 1999 - Sections 3, 4(1), 5, 5(1), 21 to 46, 61, 70(2) and 70(3); Karnataka Rent Control Act, 1961 - Sections 19, 21 and 21(1); Mysore General Clauses Act, 1899 - Sections 6; Karnataka Sales Tax Act - Sections 15 and 15(2A); Poor Removal Act, 1846 - Sections 2; Income Tax Act, 1922; Finance Act, 1950 - Sections 2, 3 and 4A; Bombay Police Act, 1951 - Sections 57; Land Acquisition Act, 1894 - Sections 23(1A); Land Acquisition (Amendment) Act, 1984 - Sections 30(1); Defective Premises Act, 1972 - Sections 1(1); Punjab Security of Land Tenures Act, 1953 - Sections 9 and 14A; Indian Easements Act, 1882 - Sections 52; Constitution of India - Article 20; Indian Penal Code

Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286

whether derived within or without Rajasthan. It was, however, argued on his behalf that Section 3 of the Finance Act, 1950, having substituted the amended Clause (14-A) 'with effect from the first day of April 1950,' Rajasthan was … provision is not effected even if it draws partly from past transactions. Section 1(1) of the Defective Premises Act, 1972 provided that a person 'taking on work for or in connection with the provision of a dwelling' owes … respondents, which is applied therein as follows:16. The learned Counsel for the appellant submitted that Sub-section (2-A) of Section 15 of the Karnataka Sales Tax Act could not be given a retrospective operation. This submission is misconceived. A

Union of India (Uoi) and anr. Vs. Azadi Bachao Andolan and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5, 6, 7, 10(1), 44, 51, 73, 90, 115A, 116, 119, 119(1), 119(2), 245O, 245S and 245R; Companies (Profits) Surtax Act, 1964; Evidence Act; Income Tax Act, 1922 - Sections 49A; Finance Act, 1972; Finance Act, 1991 - 90(1) and 90(2); Constitution of India - Articles 1, 2(2), 3, 4, 4.1, 4(3), 10, 11, 12, 13, 13(4), 14, 15, 16, 17, 18, 18(2), 20, 21, 22, 25, 28, 31B, 73 and 265; Central Excise Act, 1944 - Sections 5A; Central Sales Tax Act, 1956 - Sections 8(5); Customs Act - Sections 25; Economic Crime and Anti Money Laundering Act, 2000; Companies Act, 1984; Stock Exchange Act, 1988; Income Tax Law; Income and Corporation Taxes Act, 1970 - Sections 460; Wealth Tax Act - Sections 21(2)

Reported in : (2004)1CompLJ50(SC); (2003)184CTR(SC)450; [2003]263ITR707(SC); JT2003(Suppl2)SC205; 2003(8)SCALE287; (2004)10SCC1

1961 was introduced, Section 90 contained therein initially was a reproduction of Section 49A of 1922 Act. The Finance Act, 1972 (Act 16 of 1972) modified Section 90 and brought it into force with effect from 1.4.1972. The object … any of the public sector companies.88. Section 16 of MOBA prescribes the procedure for issuing of a certificate. Section 15 requires maintenance of confidentiality and non-disclosure of information contained in applications and documents filed with it except where

National Textile Corpn. Ltd. Vs. Sitaram Mills Ltd. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Textile Undertakings (Taking over of Management) Act, 1983 - Sections 2, 3(1) and 3(2); Constitution of India - Article 39; Companies Act, 1956 - Sections 149(2A); Income Tax Act, 1922 - Sections 2(4) and 24(2); Income Tax (Amendment) Act, 1961 - Sections 2(13)

Reported in : AIR1986SC1234; (1986)88BOMLR662; [1987]61CompCas373(SC); (1986)2CompLJ261(SC); 1986(1)SCALE657; 1986Supp(1)SCC117; [1986]2SCR187

under the Industries (Development and Regulation) Act, 1951 or under the Sick Textile Undertakings (Taking Over of Management) Act, 1972. 15. Prior to November 1982, there were several viability surveys made by different authorities, namely, (1) Ahmedabad Textile … including the addition of an updated process house involving a total outlay of Rs. 2 crores which was financed through loans taken from the National Industrial Development Corporation. During the 60s, the Company's performance had only been … Undertakings (Taking Over of Management) Act, 1983 insofar as it provides by Section 3(1) of the Act for the taking over by the Central Government

The Indore Malwa United Mills Ltd. and ors. Vs. Union of India and ors ...

Court : Delhi

Subject : Labour and Industrial

Acts : Industrial (Development and Regulation) Act, 1951 - Sections 15; Sick Textile Undertaking Taking Over of Management Act, 1972 - Sections 2; Evidence Act, 1872 - Sections 51; Constitution of India - Article 14

Reported in : ILR1974Delhi311

the Board of Directors and also there was nominee of the M.P. Finance Corporation in connection with the loan of Rs. 10 lakhs given by … avoid the impunged Act by resort to such collateral device.; (iv) Sick Textile Undertaking (taking over of management) Act (1972), Section 2(d)(iv) -- Condition precedent for validity of order under -- notified order under Section 18A of Act 1951 … the Minister of Industrial Development.. in international Trade (Departmeiit of Industrial Development), New Delhi appointed a committee under Section 15 of the Industries (Development & Regulation) Act, 1951 (65 of 1951) for making full and complete investigation into

Commissioner of Income-tax Vs. Nitro Phosphetic Fertilizer.

Court : Allahabad

Subject : Direct Taxation

Reported in : (1988)72CTR(All)114; [1988]174ITR269(All)

partner camouflaged as his salary, bonus, commission, remuneration or interest. A partner is bound to find the necessary finance for the partnership and, hence, any interest on capital supplied by the partner is not deductible.In R. A. … accordance with section 15(b) of the Central Act (prior to its amendment by the Central Sales Tax (Amendment) Act, 1972 (61 of 1972)), and the proviso to section 4 of the State Act read with rule 23 of

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it … further in appeal to the Tribunal. The Tribunal by an order dated 15.07.2005 deleted the penalty imposed on the petitioner. In doing so it posed

Commissioner of Income-tax, Gujarat Ii Vs. Patel Brothers and Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(2), 37(2A) and 37(2B)

Reported in : [1977]106ITR424(Guj)

introduction of sub-section (2A) by the Taxation Laws (Amendment) Act, 1967, with effect from 1st October, 1967. By Finance Act, 1968, an Explanation was added to sub-section (2A) with effect from April 1, 1968, so as to extend … deduction in respect of those expenses in arriving at its profits for income-tax purposes notwithstanding the provisions of section 15(1)(a) of the Finance Act, 1965, which, in effect, disallowed the allowance 'for any expenses incurred in providing business … following its earlier decision in Income-tax Appeals Nos. 1366 to 1367 of 1972-73 in the matter of Income-tax Officer v. Gautamkumar Rajendrakumar, out of which