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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 … and Sons, (1981(47) STC 318) 49. Mehra Brothers Vs. Joint Commercial Officer, Madras, (1991)1 Supreme Court Cases 514) 50. Banco Products (India) Ltd. Vs. Commissioner of C. Ex., Vadodara-I, (2009(235) ELT 636 (Tri-LB)) 51. Commr. Of C.

Deputy Commissioner of Income Tax Vs. Shubham Industries

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2007)106TTJLuck34

Section 142A of the IT Act, 1961. He submitted that the said section has been inserted by the Finance Act, 2004, effective from 15th Nov., 1972. He submitted that the order of the Tribunal dt. 9th Nov., 2004, … Allahabad High Court decision in the case of Madho Mahesh Sugar Mills (P) Ltd. v.CIT (1973) 92 LTR 503 (All), the AAC accepted the assessee's claim that the entire gratuity liability had accrued during the previous year

Controller of Estate Duty, Karnataka, Bangalore Vs. Andal Thayaramma

Court : Karnataka

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 7(1), 7(2), 34(1) and 34(2)

Reported in : ILR1984KAR1368; [1985]151ITR197(KAR); [1985]151ITR197(Karn); 1984(2)KarLJ396

Pound 15,000 (Finance Act, 1894, s. 16(3) as substituted by Finance Act, 1954, s. 33(1), and amended by Finance Act, 1972, s. 120(3) is the main exception : this exception (known as the 'small estate') grew by stages from … of the case, it was for the Tribunal an error of law to hold that the provisions of section 7(1) of the Estate Duty Act are not applicable to the case (2) Whether, on the facts and … rising from 1 per cent. for estates between Pound 100 and Pound 500 to a maximum of 8 per cent. for estates exceeding Pound 1,000,000,

Commissioner of Income-tax, Delhi-i Vs. Bharat Ram Charat Ram P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(1), 35(1), 40, 40A(5), 80B, 80E, 80-I, 80M, 80AA, 85A and 256(1)

Reported in : (1985)47CTR(Del)5; [1986]157ITR199(Delhi)

from April 1, 1968, by the Finance (No. 2) Act, 1967. This section was itself omitted by the Finance Act, 1972. The provision was for allowing a deduction in respect of profits and gains attributable to certain priority industries. … that a company is deemed to be an 'industrial company' if its income from manufacture is more than 50 per cent. As the finding is that at least 51 per cent. of the income was from the

State of Himachal Pradesh Vs. Pawan Kumar

Court : Supreme Court of India

Subject : Narcotics

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 18, 41, 42, 43, 50, 50(1) and 50(4); Code of Criminal Procedure (CrPC) - Sections 103 and 165; Indian Penal Code (IPC) - Sections 11; General Clauses Act - Sections 3(42); Constitution of India - Article 20(3); Evidence Act, 1872

Reported in : AIR2005SC2265; 2004(2)ALD(Cri)847; (2006)1CALLT1(SC); 2005CriLJ2208; 2005(99)ECC737; JT2005(4)SC373; 2005(3)KLT195(SC); (2005)4SCC350

and seek the pragmatic solution that will best serve the needs of society.'While interpreting a provision in the Finance Act, 1972, Lord Denning in S.J. Grange Ltd. v. Customs and Excise Commissioners (1979) 2 All ER 91, observed that … has been placed before this larger bench and the question for consideration is whether the safeguards provided by Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'the NDPS Act' or 'the Act') regarding

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

contentions raised by Sri S S Naganand for petitioners and contends that for the first time by 27 Finance Act, 1972 the definition of ‘income’, in Section 2(24) of the Act was amended to include winnings from lotteries, crossword … 40 years Residing at ‘Darius Villa’, No.17/14, Ali Askar Road, Bangalore-560 052. S/o Mr. Charanjit Singh Aged about 50 years Residing at B.Z. Alfa Garden No.73/2, 2nd Cross, Lavelle Road, Bangalore-560 001. S/o Mr. Z.Darashah Aged about

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

the contentions raised by Sri S S Naganand for petitioners and contends that for the first time by Finance Act, 1972 the definition of 'income', in Section 2(24) of the Act was amended to include winnings from lotteries, crossword … Court in the case of CIT v. Eli Lilly and Co. India (P.) Ltd. [2009]312 ITR 225/178 Taxman 505 has explained the mode in which the TDS provisions would apply and contends that TDS being a tentative

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

the Collector was given on 20/12/1962.By that time the amendments made by Section 50 and 5thSchedule of the Finance Act No. 211980 providing for a appellate tribunal had come into force. The petitioner thus could have filed an … to The Deputy Assistant Iron and Steel Controller, Madras and another v. L.Manickchand Proprietor, Katralla Metal Corporation. Madras 1972 Sc 935. In that case appellant applied in 1968 for license for stainless steel in December, 1968. But

Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

right to occupy premises belonging to a co-operative housing society are taxable assets under Section 40 of the Finance Act, 1983 in the case of a private limited company? Assessee has filed its return of wealth on 9th … legitimate field".20. Inviting our attention to paper book p. 155, i.e., Board Circular No. 72, dt. 6th Jan., 1972, learned Counsel submitted, co-operative societies are exempted from the rigors of wealth-tax. The net wealth of a co-operative … the judgment of the Hon'ble Bombay High Court, reported in (1989) Mh. L.J. 935 and the Hon'ble Supreme Court, , in the caseHanuman Vitamin Foods

Commissioner of Income-tax (Central) Vs. Oriental Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(1), 8, 91, 194 and 198

Reported in : (1981)25CTR(Cal)75,[1982]137ITR777(Cal)

previous order it had dealt with the U.K. law both before and after its amendment by the U.K. Finance Act, 1965. The Tribunal followed its previous order and held that the AAC was justified in his conclusion that … this court in the case of CIT v. Shaw Wallace & Co. Ltd. (I.T. Ref. No. 613 of 1972, judgment delivered on 24th July, 1980, reported in : [1981]132ITR466(Cal) ), as well as the decision of this … Court in the case of Jolly v. Federal Commissioner of Taxation [1933] 50 CLR 131. We may incidentally mention here that in the unreported decision … Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, we are concerned with the assessment