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Shree Marketing Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

73(a) and Section 75 respectively while imposing penalty under Section 68 and 70 of Chapter V of the Finance Act, 1974. Accordingly, on adjudication, the Service Tax amounting to Rs. 1,25,978/- (Rupees One Lakh Twenty Five Thousand Nine Hundred

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

overcome the above difficulties, it was felt necessary to amend the Act.13. Chapter II of the Act of 1974 prescribes rights of agriculturists to alienate … institutional thereto came into force on 21.9.1974 in the name of 'Rajasthan Agricultural Credit Operations (Removal of Difficulties) Act, 1974' (hereinafter referred to as 'the Act of 1974') with statement of objects and reasons, as follows:One of the … Bench of this Court for reconsideration of the judgment given in Asuram v. Tehsildar, Sanchore reported in AIR 2000 Rajasthan 345.2. To understand the issue … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

H.V. Thimmegowda and Others Vs. State of Karnataka

Court : Karnataka

Subject : CriminalLabour and Industrial

Acts : Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 5, 5-A, 6-A, 6C (1) and (2), 7-D, 14 (1), (1-A) and (A) and 17; Code of Criminal Procedure (CrPC) , 1973 - Sections 239, 468, 468 (2) and 469; Economic Offences (Inapplicability of Limitation) Act, 1974 - Sections 2; Constitution of India - Article 21; Indian Income-tax Act, 1922 ; Copyright Act, 1957, Sections 63; Income-tax Act, 1961; Interest Tax Act, 1974 - Sections 30; Hotel Receipts Tax Act, 1980 - Sections 37; Expenditure Tax Act, 1987; Companies (Profits) Surtax Act, 1964; Wealth-tax Act, 1957; Gift-tax Act, 1958; Central Sales Tax Act, 1956; Central Excise Act, 1944; Finance Act, 1994; Medicinal and Toilet Preparations (Excise Duties) Act, 1955; Customs Act, 1962; Gold

Reported in : 2001CriLJ3156; [2002(94)FLR928]; ILR2001KAR3683; 2001(4)KarLJ548

of 1956); 7. The Central Excise and Salt Act, 1944 (1 of 1944); 7-A. Chapter V of the Finance Act, 1994; 8. The Medicinal and Toilet Preparations (Excise Duties) Act,1955 (16 of 1955); 9. The Customs Act, 1962 … are all barred by limitation is without any force. That apart, under the Economic Offences (Inapplicability of Limitation) Act, 1974.(Central Act No. 12 of 1974), in respect of economic offences, the provisions of Chapter XXXVI of the Code

Bhupendra Kumar Bhaumik Vs. Union of India

Court : Delhi

Subject : Direct Taxation

Reported in : [2002]125TAXMAN886(Delhi)

section 54E of the Income Tax Act, 1961 (hereinafter referred to as the Act), as introduced by the Finance Act, 1992, praying that the words and figures '29th day of February, 1992' in the said section be struck … application in the facts of the present case.13. The scope and effect of amendment in various sections in Chapter IV Part E of the Act relating to taxation of capital gains including the amendments of sections 45 … 226 of the Constitution of India the petitioner has challenged the constitutional validity of sub-section 1C of section 54E of the Income Tax Act, 1961

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

under Section 3 on EOUs have been made retrospectively applicable. (f) From the reading of rules framed under Chapter V A of the Central Excise Rules, 1944, and Rule 173 A (2) of these rules it is found … this Section 3 of the Central Excises & Salt Act, 1944 was amended vide Section 46 of the Finance Act, 1982 (14 of 1982) to provide for the levy of duty at a value of the said goods … legal order" It has been held by this Court in Royappa, AIR 1974 SC 555 and Maneka Gandhi, AIR 1978 SC 597 that the principles

Commissioner of Income-tax Vs. State Bank of Travancore

Court : Kerala

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2(7) and 5; Negotiable Instruments Act, 1881 - Sections 32

Reported in : [1997]228ITR40(Ker)

view of compliance. Even the Industrial Development Bank of India has power to inspect the accounts. 17. Particularly Chapter V of the scheme relating to the procedure for availing of refinance tells us the procedure for repayment of … reveal that these credit institutions are engaged in the business of providing finance by way of making loans, advances or otherwise and as such earn … State Bank of Travancore, Trivandrum, and is concerned with the tax liability under the provisions of the Interest-tax Act, 1974.3. The Interest-tax Act, 1974, provides for the levy of tax on chargeable interest accruing or arising to the

Additional Commissioner of Income-tax, Gujarat Vs. Mohanlal P. JaIn an ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(8), 280C, 280C(2), 280D, 280E, 280-I, 280-O(1) and 280W

Reported in : [1976]102ITR585(Guj)

year immediately preceding such assessment year at the rate or rates specified in this behalf in the annual Finance Act : Provided that the Income-tax Officer may, in such cases, under such circumstances and subject to such conditions … this common judgment. 2. The relevant assessment year is 1967-68. The assessee of Income-tax Reference No. 5 of 1974 was liable to pay annuity deposit for the assessment year 1967-68, admittedly before 31st March, 1967. As a … Central Act enacts that any person to whom the provision of this Chapter apply shall make for any assessment year in annuity deposit with the … a ruling of the supreme Court in S. A. L. Narayan Row v. Ishwarlal Bhagwandas, where the court was concerned with the question whether the

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

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

section, a deduction of the whole of such income, in computing the total income of the assessee." The Finance Act, 1974, amended s. 80-O retrospectively w.e.f. 1st April, 1972, to allow deduction only with reference to the income which … of the present case wherein it has been held that s. 80-O applies to income after deductions under Chapter VI-A i.e., deduction should be allowed after deducting the expenses from the gross receipt. Keeping in view the … companies as its members. The appellant provides technical and consultancy services to various parties abroad. For asst. yr. 1992-93, for which the previous year ended

income-tax Officer Vs. M.A. Chidambaram

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1985)14ITD411(Mad.)

the Finance Act, 1972, this provision contained only Sub-sections (1) and (2). Sub-section (3) was introduced by the Finance Act, 1974 with effect from 1-4-1975. The intention for the introduction of this sub-section has been explained in the memorandum … the assessee is that under Sub-section (3), in view of the words 'subject to other provisions of this Chapter', the assessee would be entitled to first set off the loss against other income and only the balance … of race horses. He was maintaining race horses and running them in various races. During the relevant year he had incurred a loss in this

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

detention of the arrested person would only be allowed by the competent Court and, for the same reasons, Chapter V of the Cr.P.C. would also apply in case of arrest made under the PMLA. (lv) Further, it is … twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … FERA or Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 197494 and the 1962 Act, being Acts which would not subsist alone or