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M/S. Oswal Agro Mills Ltd. Etc. Etc. Vs. Collector of Central Excise a ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1964; General Insurance Business (Nationalisation) Act, 1972 - Sections 16

Reported in : AIR1993SC2288; 1993(66)ELT37(SC); JT1993(3)SC260; 1993(2)SCALE660; 1993Supp(3)SCC716; [1993]3SCR378

delegated legislation. Therein the memorandum appended to the Bill incorporating Section 16 of the General Insurance Business (Nationalisation) Act, 1972 was considered in the context of fixation of the pay scales of the employees. The doctrine of reading … soaps have been enumerated or included compendiously, retaining their original colour even after the amendment made in the Finance Act, 1964 and falls into 'other sorts' same genus, prima facie, though attractive, on consideration from proper perspective and

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and … is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in … The respondent authorities thereafter issued notifications dated October 7, 1998, and October 16, 1998, clarifying which services of practising chartered accountants are exigible to service

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which … was the one employed in Section 34 of the U.P. Urban Buildings (Regulation of Letting, Rent & Eviction) Act, 1972 Sub-section (1) of Section 34 of that Act provides that the District Magistrate, the Prescribed Authority or any … skill. 26. A further example is furnished in the construction of Section 16(3) of the Indian Income-tax Act, 1922 which provides: 'In computing the total

K.G. Mathew Vs. Chairman-cum-managing Director, National Issurance Co. ...

Court : Chennai

Subject : Labour and Industrial

Reported in : (1976)ILLJ27Mad

for the petitioner refers to Sections 16, 19, 21, 23 and 33 of the General Insurance Business (Nationalisation) Act, 1972. Section 16 of the said Act enables the Central Government to frame one or more schemes for the more efficient … Supreme Court has held that the Oil and Natural Gas Commission, the Life Insurance Corporation and the Industrial Finance Corporation are statutory bodies having statutory status and that they are, therefore, authorities within the meaning of Article

Greater Kailash Welfare Association and ors. Vs. Municipal Corporation ...

Court : Delhi

Subject : Civil

Acts : Constitution of India - Article 226; Delhi Cinematograph Act, 1952; Delhi Development Act - Sections 53A, 53A(1), 53A(2) and 53 (2); Delhi Municipal Corporation Act, 1957 - Sections 332, 339 and 347; Finance Act, 1972; Delhi Cinematograph (Amendment) Rules, 2002 - Rule 3(2) and 3(3); Delhi Cinematograph Rules, 1981 - Rules 11 and 16(2); Delhi Control of Vehicular and Other Traffic and Road Street Regulations, 1980 - Regulation 3(1) and 3(2); Delhi Development Authority Regulations; Delhi Development Regulations; Delhi Development Rules; Delhi Master Plan Development Code, 2001; Development Control Rules

Reported in : 124(2005)DLT550; 2005(85)DRJ674

needs of society.'28. In S.J. Grange Ltd. v. Customs and Excise Commrs. while interpreting a provision in the Finance Act, 1972, Lord Denning observed that if the literal construction leads to impracticable results, it would be necessary to do … that the Mini-Cinema-cum-Commercial Complex, violates several provisions of law. The petitioners allege that the 7th respondent has violated Section 332 of the Delhi Municipal Corporation Act, 1957 (hereinafter 'The 1957 Act) and undertaken construction activity without due … Greater Kailash-II is spread over an area of about 3.40 acres containing 1680 residential plots of various sixs. It's estimated population is about 15,000. It

Binny Limited and ors. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Finance Act, 1972; Companies Act; Limitation Act, 1963 - Sections 17 - Schedule - Article 96; Indian Contract Act - Sections 72; Constitution of India - Article 226

Reported in : 1979CENCUS290D; 1979(4)ELT230(Mad)

levy and collect excise duty on blended yarn prior to the introduction of Item No. 18E by the Finance Act, 1972, on the strength of Trade Notice, dated 10-5-1973 and Exemption Notification No. 156/64, dated 16-10-1964, issued under Rule … taxing entry. He invited my attention to the following passages occurring in Brussels Fourth Impression, 1966, volume 2, sections VIII to XV, Chapters 41 to 83, at pages 707-708 :'Goods classifiable in any heading in Chapters 50

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

Ahmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 17, 16(3), 27 and 29(1); Finance Act, 1965 - Sections 68, 68(1), 68(2), 68(3), 68(4), 68(5), 68(6) and 68(7); Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Excess Profits Tax Act, 1940; Business Profits Tax Act, 1947; Companies (Profits) Surtax Act, 1964; Finance Act, 1951; Finance Act, 1953

Reported in : AIR1981SC1562; (1981)21CTR(SC)356; [1981]129ITR314(SC); 1981(1)SCALE694; (1981)3SCC77; [1981]3SCR402

respect of income-tax payable on the concealed income disclosed by the assessee pursuant to Section 68 of the Finance Act, 1965 is deductible under Section 2(m) of the Wealth-tax Act, 1957, in computing the net wealth of the … to as 'the Act'), the appellant has filed these appeals against the judgment and order dated December 21, 1972 of the High Court of Gujarat in Wealth-tax Reference No. 2 of 1969. The questions referred to the … filed therewith in the status of an individual to wealth-tax under Section 16(3) of the Act during the assessment years 1957-58 to, 1964-65 on various

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 … tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made the following submission in assailing the

Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 164 and 164(1)

Reported in : (1982)136GLR583

(No. 2) Act, 1971, and corresponding provisions in the Finance Acts of 1972 and 1973 ? (2) Whether, on the facts and in the circumstances … 1973-74, respectively. In view of the amendment of Section 164 with effect from April 1, 1971, by the Finance Act, 1970, the ITO elected to tax the income of each year at the rate of 65% on the … the income of the trust could be charged to tax at the rate of 65% as provided under Section 16 of the Income-tax Act, 1961 (3) Whether, on the facts and in the circumstances of the case, the