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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 … Rules of 1946 framed under the Mines Act of 1923, were deemed to be rules framed under Section 58(d) of the 1952 Act. In Neel v. State of West Bengal, : [1973]1SCR675 , a notification of 1923

A.C.i.T. and D.C.i.T. Vs. Shri Raghunath B. Taware

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2008)302ITR136(Pune.)

of Section 2(24)(ix), Section 56(2)(ib) and Section 115BB together. First two provisions have been introduced by the same Finance Act 1972 Section 115BB was introduced by Finance Act 1986 seeking to replace Section 80 TT which was introduced by Finance … head referred to Section 56(2)(ib) r.w.s 2(24)(ix). On page 320 again the Learned Author have also observed that Section 58 has been introduced to deny any deduction or any expenditure or allowance under any provisions of this Act

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It is … under section 26. 14. Part IV VATA 1994, which is headed “Administration, Collection and Enforcement", is introduced by section 58, which provides that Schedule 11 shall have effect with respect to the administration, collection and enforcement of VAT.

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

Court : Mumbai

Subject : Service Tax

of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of … 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

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 … contention of revenue any further. 5.2 He would draw the attention of the Court to sub-section (4) of Section 58 which provision indicates about the amounts not deductable or in other words, restrictions with regard to computation of

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 … contention of revenue any further. 5.2. He would draw the attention of the Court to sub-section (4) of Section 58 which provision indicates about the amounts not deductable or in other words, restrictions with regard to computation of

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of … Shri S. R. Jha Service India Ltd. 14. 4929/Mum/94 -do- -do- 15. 5870/Mum/95 -do- -do- 16. 1508/Che/98 PG Projects & M. S. Syali and Mrs.

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … some paramount provision subject to which everything else must be read, like section 2(2) of the European Communities Act 1972. But the courts have no constitutional authority to impose such an overlay upon the tax legislation and, as … judgment of House of Lords in the case of Griffiths v.J.P. Harrison, 58 ITR 328 (P.C) In that case the assessee purchased shares of a

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … some paramount provision subject to which everything else must be read, like Section 2(2) of the European Communities Act 1972. But the courts have no constitutional authority to impose such an overlay upon the tax legislation and, as … judgment of House of Lords in the case of Griffiths v.J.P. Harrison, 58 ITR 328 (P.C) In that case the assessee purchased shares of a

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

84 ITR 661 observed that it was well recognized that specific dates in the 1961 Act and the Finance Act, 1955, had reference to assessment years and had nothing to do with the accounting years of an assessee … Pershadv. CIT were dealing with the assessability to capital gains of sale of ornaments in the financial year 1972-73 in view of amendment of Section 2(14)(ii) of the Act made effective from 1-4-1973 by including jewellery in … Court in CIT v. Scindia Steam Navigation Co. Ltd. [1961] 42 ITR 589 declined to allow retrospective operation to be given to fourth proviso to