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Nov 27 1995

Capital Co-operative Industrial Society Ltd. Vs. Registrar, Co-operati ...

Court : Delhi

Decided on : Nov-27-1995

Subject : Trusts and Societies

Acts : Delhi Co-operative Societies Act, 1972 - Sections 32(5)

Reported in : 1995IVAD(Delhi)907; 1995(35)DRJ552

section (5) of Section 32 mandatorily provides for the Registrar to consult financing institutions to which a cooperative society is indebted before taking any action … J. (1) An order dated 6th December, 1994 (Annexure- K) under Section 59 of the Delhi Co-operative Societies Act, 1972 made by the Joint Registrar Co-operative Societies New Delhi, appointing an inquiry officer to fix liability, and a … officer to fix liability, and a notice to show cause why the petitioner society be not superseded under section 32 of the Act ( Annexure-N) are under challenge.(2) The petitioner No.1 is a co-operative industrial society. The petitioner

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May 04 1982

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

Court : Allahabad

Decided on : May-04-1982

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 … and operates a sugar factory at Bagpat 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)

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Sep 05 1991

Shantaben Chinubhai (Guardian of Minor, Upendra Chinubhai) Vs. Commiss ...

Court : Gujarat

Decided on : Sep-05-1991

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 80HH, 104 and 263; Wealth Tax Act 1957 - Sections 5, 5(1) and 45

Reported in : (1992)103CTR(Guj)185; [1992]196ITR44(Guj)

'industrial company' as defined in section 2(6) (c) of the Finance Act (No. 2) Act, 1971, and the Finance Act, 1972. The Division Bench of the Delhi High Court, negativing the claim of the assessee, held that the assessee-company

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Jun 25 1973

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

Court : Mumbai

Decided on : Jun-25-1973

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 … No. 600 of 1967, decided by K.K. Desai J., on July 25, 1972 (Unrep.) where an employee of the Canteen Stores Department (India), challenged the … 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

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Aug 26 2014

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

Court : Mumbai

Decided on : Aug-26-2014

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 … CCE Vs. Sai Sahmita Storages Ltd., (2011(23) L.T.R. 341(A.P.)); (d) Bannari Amman Sugars Ltd. Vs. CCE, (2010(250) ELT 326 (Kar); (e) CCE New Delhi Vs. Hindustan Sanitary-ware and Industries Ltd. (2002(145) ELT (SC)); (f) Orders of the

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Oct 25 2006

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

Court : House of Lords

Decided on : Oct-25-2006

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, … has an additional cause of action for restitution on the ground that the money was paid by mistake. Section 32(1)(c) of the Limitation Act 1980 provides that where the action is for "relief from the consequences of a

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Nov 14 1995

Commissioner of Income-tax Vs. Lake Palace Hotels and Motels Pvt. Ltd.

Court : Rajasthan

Decided on : Nov-14-1995

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(1A) and 32(2),

Reported in : [1997]226ITR561(Raj)

table was changed on the basis of general rates or special rates.11. Section 32(1)(v) was added by the Finance Act (No. 2) of 1967, and remained in operation for the assessment years 1968-69 to 1987-88 and initial depreciation … the taxpayers owned and managed a large number of hotels and licensed premises in Scotland and England. In 1972-73, they decided that to maintain or increase their turnover they ought to brighten and modernise the facilities offered

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Jul 28 1975

Madurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...

Court : Supreme Court of India

Decided on : Jul-28-1975

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)

Reported in : [1975]101ITR24(SC); (1975)2SCC454; AIR 1975 SC 2016

rate the income was taken at Rs. 9,48,335 in view of Section 110 of the Act. Applying the Finance Act, 1963 (XIII of 1963), the respondent computed the residual income of the appellant at Rs. 5,39,386 and levied … Clauses (a) and (b) of Section 2(8). Relying on United Commercial Bank Ltd. v. Commissioner of Income-tax [1957] 32 ITR 668 , East India Housing and Land Development Trust Ltd. v. Commissioner of Income-tax : [1961]42ITR49(SC) and

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Oct 30 1984

Blue Star Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Oct-30-1984

Subject : Direct Taxation

Reported in : (1985)12ITD285(Mum.)

Construction Co. Ltd.'s case (supra).Though these two decisions turned on the definition of an 'industrial company' in the Finance Act, yet they fully support the contentions of the revenue in the present case.14. In the case of N.U.C. … addition of Rs. 4 lakhs are the following: 17. The assessee-company represented Honeywell Inc., USA, since 1954 to 1972 in India. It appears the American company floated a new company in India known as Honeywell India Ltd., … of generation or distribution of electricity.6. On appeal it was contended that Section 32(1)(vi) of the Income-tax Act, 1961 ('the Act'), allowed such initial depreciation

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Feb 25 2004

Joshi Tushar Tansukhbhai and ors. Vs. State of Gujarat

Court : Gujarat

Decided on : Feb-25-2004

Subject : ServiceConstitution

Acts : Gujarat Secondary Education Act, 1972 - Sections 34 and 35; Constitution of India - Articles 14, 16, 21, 32 and 226

Reported in : (2004)2GLR1188

is for the executive to discharge.It will be interesting to refer here the observations anddirections contained in 'Secretary, Finance DepartmentAnd Ors. v. West Bengal Registration ServicesAssociation and Ors.', 1993 Suppl. (1) SCC 153 which arerequired to be … Work'.2. It is their contention that they have beenrecruited after following due procedure prescribed underthe Gujarat Secondary Education Act, 1972, ('Act', forshort) as Shikshan Sahayaks, Vahivati Sahayaks and SathiSahayaks, on the premise that similarly situatedemployees, like 'Assistant Teachers' … for a given postand court's interference is absolutely necessaryto undo the injustice.' 32. As per regulation 24 of the Gujarat SecondaryEducation Regulations, 1974 ('Regulations', for … Report of theExperts.7. Under this scheme --- [1] Education Assistant inthe Secondary Section will be paid Rs. 4000/- p.m.; [2]Education Assistant in the Higher Secondary

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