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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 … by the Tribunal had filed Central Excise Appeal no.116 of 2010 before this Court. By an order dated 18.11.2010 passed by this Court while admitting the appeal filed by the appellant, directed the Tribunal to dispose of

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 … 15. Directors' Fees in Article 16, income of Artists and Athletes in Article 17, Governmental Functions in Article 18, income of students and Apprentices in Article 20, income of Professors, Teachers and Research Scholars in Article 21,

S.T.P. Limited Vs. Second Labour Court and ors.

Court : Kolkata

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 9A, 18 and 33C(2); ;Payment of Gratuity Act, 1972 - Sections 7 and 8

Reported in : (2002)IILLJ594Cal

2622; Management, Binny Limited v. Deputy Commissioner of Labour, 1997-1-LLJ-1172 (Mad); Power Finance Corporation Limited v. Pramod Kumar Bhatia, ; Ashok Gangadhar Tayade and Ors. … (Fifteen) days' salary (Basic plus DA) for each year of service as provided in the Payment of Gratuity Act, 1972 and ii) For the period when the salary was above Rs. 1,000/- @ 15 (Fifteen) days' salary of … of 1974 and 1976. It is not in dispute that those settlements are binding between the parties under Section 18 of the Industrial Disputes Act, 1947. The conditions contained in those settlements do form part of the conditions

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

that section 14 (1) of the Income and Corporation Taxes Act 1988 (originally section 84 (1) of the Finance Act 1972), which imposed the obligation on UK companies to pay ACT in respect of dividends paid to their shareholders, … on which it was paid and the date when MCT became due. 6. In these proceedings, commenced on 18 October 2000, Deutsche Morgan Grenfell Group plc ("DMG") claims compensation for having had to pay ACT on three

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

has two of its nominees on 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 the Corporation, and also further as … 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 … 1972 (hereinafter called the impugned Act) and the impugned Order, under Section 18A of the Industrial (Development and Regulation) Act, 1951 (hereinafter called the Act).(2)

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

98-B of the Gold (Control) Act, 1968; (xi) Section 57 of the Wild Life (Protection) Act, 1972; (xii) Section 18 of the Foreign Exchange Regulation Act, 1973; (xiii) Sections 35 and 54 of the Narcotic Drugs and Psychotropic … proceeds of crime is involved in money-laundering.” 371 The Standing Committee of Finance then made some recommendations as follows: “The Committee recommend that the prescribed … 617 Central Legislations:- Section 36AC of Drugs and Cosmetics Act, 1940; Section 51A of the Wild Life (Protection) Act, 1972; Section 6A of the Suppression of Unlawful Acts against Safety of Civil Aviation Act, 1982; Section 15 Terrorist Affected

Assistant Commissioner of Income Vs. Visharad Automobiles Financiers

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)108ITD294(Delhi)

this regard. This is so because of the existence of a special enactment, known as the Hire Purchase Act, 1972. This, as per the learned Counsel for the assessee, is the Act/enactment governing the agreements under consideration.These agreements … as 'current assets'. Further, the assessee's auditors, in the TAR, at items 18 on p. 3 thereof, have categorically stated that the assessee company is … that the mandatory initial deposits by the hirer is by way of securing the interest on the amount financed. 4. In the facts and circumstances of the case, the learned CIT(A), failed to appreciate the fact that … taken from Interest-tax Appeal No. 1/Del/2005.4. The AO passed an order under Section 8(2) of the Interest-tax Act, 1974. It was held that hire charges/financing

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 … 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 … 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

Maine Vs. Thiboutot

Court : US Supreme Court

Subject : Land Acquisition

Foster, 407 U. S. 225 , 407 U. S. 240 , n. 30 (1972), and Lynch v. Household Finance Corp., 405 U. S. 538 , 405 U. S. 543 , n. 7 (1972), noted that § 1983's … that petitioners had deprived them of welfare benefits to which they were entitled under the federal Social Security Act. Given that Congress attached no modifiers to the phrase "and laws," the plain language of the statute embraces … 3 ] We granted certiorari. 444 U.S. 1042 (1980). We affirm. II Section 1983 provides: "Every person who, under color of any statute, ordinance, regulation, … be no doubt that § 1 of the Civil Rights Act [of 1871] was intended to provide a remedy, to be broadly construed, against all

Cadell Weaving Mill Co. (P.) Ltd. Vs. Assistant Commissioner of Income ...

Court : Mumbai

Subject : Direct Taxation

Reported in : (1995)53TTJ(Mumbai)538

It only deals with exemptions. According to the assessee an amendment was introduced in s. 55(2) of the Finance Act, 1994 w.e.f. 1st April, 1995 and it is as follows :'Sec. 55(2)For the purposes of ss. 48 and … judgment in paras 46, 47 and 48. So also he duly took notice of the decision in AIR 1972 SC 2526 relying upon the majority decision in AIR 1965 SC 414. The only point that was decided … was that s. 10 of the IT Act is not a charging section. It only deals with exemptions. According to the assessee an amendment was … the manner provided in s. 106 of the Transfer of Property Act, 1882.'Therefore, it is clear that according to the above provisions the assessee is