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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 … Government to make regulations onsis-tent with the Act for specified purposes was re-enacted in the 1952 Act as Section 57 regulations were made in 1926 under Section 29 of the 1923 Act; but at the relevant date in

C. Balasubramanian Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1986)16ITD569(Mad.)

defined in Sub-clause (ix) of Clause (24) of Section 2 of the Act, which was introduced by the Finance Act, 1972 with effect from 1-4-1972. Section 57 deals with deductions which should be made while computing the income from

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

43E of the Unlawful Activities (Prevention) Act, 1967; (x) Section 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) … 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

Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central … in the case of State of Madhya Pradesh v. Chhotabhai Jethabhai Patel & Co. reported in : AIR 1972 S.C. 971.19. Per contra, Mr. Jetly, learned Counsel appearing for the respondents submitted that Sections 131 and 132 … 1st March, 1995. By Section 132 of the Finance Act, 1999, Sub-rule 57-F(17) as inserted by Central Excise (Amendment) Rules, 1997 came to be validated

Commissioner of Income-tax Vs. Kishanlal and Sons (Udyog) Pvt. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(2), 33, 33(2), 36 and 57

Reported in : (1985)47CTR(Cal)37,[1985]154ITR735(Cal)

same.6. In the assessment year 1970-71, the assessee had borrowed money on interest from one Utkal Properties & Finance Private Ltd. Money was also advanced by the assessee to the said New Era Fabrics Private Ltd. The … making or earning'any income under the head 'Other sources' and as such the same was not admissible under Section 57 of the I.T. Act, 1961.9. Being aggrieved, the assessee went up on further appeal before the Income-tax Appellate … December 31, 1970. No depreciation was allowed for the next assessment year 1972-73 as there was no claim for the same. In the assessment year

Continental Float Glass Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1994)51ITD322(Delhi)

only to facilitate construction. He contended that, one of such activities carried out is the arrangement of its finances in such a way that would reduce the burden of interest on the company, which would result in … appellant company submitted that, the construction is still under way is undisputed. He contended that, one of the activities of the assessee is to construct its factory and all activities that are carried out during such construction … further submitted that the abovesaid decision of the Supreme Court was under Section 12(2) of the Income-tax Act, 1922, which is similar to the provision … Income-tax Act, 1922, which is similar to the provision contained in Section 57(iii) of the Income-tax Act, 1961. He referred to the Supreme Court decision

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 … The State of Bombay v. Vishnu Ramchandra : 1961CriLJ450 In this case, the Court had to consider whether Section 57 of the Bombay Police Act, 1951, created a new offence or made punishable that which was not an

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … any entry in the Union List or the Concurrent List. [See : Union of India v. H.S. Dhillon, 1972(2) SCR 33 at pp. 61 and 6768 : (AIR 1972 SC 1061 at pp. 107475 and 1078); S.P. … Assistant Commissioner of Commercial Taxes, Bangalore and others. (14) (2011) 46 VST 57 (Karn) Commissioner of Service Tax, Bangalore v/s LSG Sky Chef India Pvt.

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 … Hutchison Max Telecom P.Ltd.,(2008(224) ELT 191 (Bom.)); (X) Commissioner of C.Ex. Nagpur Vs. Ultratech Cement Ltd. (2010(20) STR 577 (Bom)); (XI) Coca Cola India Pvt. Ltd. Vs. Commissioner of C. Ex. Pune-III, (2009(15) STR 657 (Bom.); (XII)

G.S. Atwal and Co. (Gua) Vs. Union of India and ors.

Court : Delhi

Subject : Arbitration

Acts : Arbitration Act, 1940 - Sections 30; Finance Act, 1972; Income-tax Act, 1961 - Sections 194-C

Reported in : AIR1976Delhi150; 1978RLR396a

rate of two per cent on the amount awarded should be deducted under Section 94-C of the Indian Finance Act, 1972. Significantly, it is mentioned in the award as follows:-'From the amount awarded at (i) above, the Railway may