Advanced Search Results
Goods Agro Chemicals and ors. Vs. Assistant Collector of Customs
Kerala
Aug-19-1986
ExciseConstitution
Central Excise Tariff Act; Customs Act, 1962 - Sections 2(15), 12, 12(1) and 28; Finance Act, 1961 - Sections 13; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); ;Central Excise Act, 1944; Finance (Amendment) Act, 1981; Constitution of India - Article 226
1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)
Metric Tonne.(3) Pipes and tubes 20 per cent ad valorem---------------------------------------------------------------------------16. Finance Act 16 of 1981 inserted 1(b) to Item 26A with effect from1-4-1981 reading thus … to take the view that 'copper scrap is copper in crude form'. Subsequently the 1981 amendment of the Finance Act set at rest all conflict by inserting a new specific provision 'copper scrap and waste'. This, it is … provided for levy of certain duties and fixed the rates as may be specified under the Customs Tariff Act, 1975 or under any other law, for the time being in force. Section 2 of the Tariff Act provided
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Vippy Solvex Products P. Ltd.
Madhya Pradesh
Oct-05-2004
Direct Taxation
Finance Act, 1974 - Sections 16; Income Tax Act, 1961 - Sections 33, 33(5), 256 and 256(1)
[2005]273ITR375(MP)
inter alia, on the ground that the same does not satisfy the requirement of Section 16(c) of the Finance Act, 1974. The assessee felt aggrieved of this order filed an appeal to the Commissioner of Income-tax (Appeals). By … oil cakes, extraction of hydrogenated oil and deoiled cakes. 4. The assessment year involved in this reference is 1975-76, the relevant accounting year of which ended on December 31, 1974. The assessee commenced its business operation from
Tag this Judgment! AI Brief & AskSwedish Match Ab and anr. Vs. Securities and Exchange Board, India and ...
Supreme Court of India
Aug-25-2004
Company
Security and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 - Regulations 2, 2(2), 3, 7, 10, 11, 11(1), 12, 14, 15, 16, 20, 22(3), 44, 45 and 45(6); ;Constitution of India - Article 142; ;Essential Commodities Prices and Stocks (Display and Control) Order, 1967; Companies Act, 1956 - Sections 81(1)(A); Security and Exchange Board of India Act, 1992 - Sections 4(3), 11, 11A, 11B, 11B(3), 11B(4), 15A, 15H, 15I, 15T, 15Z, 24 and 30; Security and Exchange Board of India Ordinance, 1992; Code of Civil Procedure (CPC) - Order 41, Rule 33; Finance Act, 1975
AIR2004SC4219; IV(2004)BC211; [2004]122CompCas83(SC); (2004)4CompLJ25(SC); JT2004(7)SC94; 2004(7)SCALE158; (2004)11SCC641; [2004]54SCL549(SC)
a tax avoidance case concerning capital transfer tax, the Court of Appeal were called on to construe the Finance Act 1975 Sch 5 para 6(7) as originally enacted. Counsel for the Inland Revenue put forward several alternative arguments on … order dated 4th June, 2002 observed that Regulation 12 has no application. 16. It was, however, held:'In view of the above, the submission of the … issued :'In view of the above the exercise of the powers conferred upon me under sub-section (3) of Section 4 read with Section 11B SEBI Act 1992 (hereinafter referred to as the Act) read with Regulation 44
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Addl. Commissioner of Income-tax Vs. A.K. Misra, Income-tax Officer
Allahabad
Aug-21-1978
Direct Taxation
Income Tax, 1961 - Sections 10(14)
[1979]117ITR342(All)
city compensatory allowance was exempt from tax under Section 10(14) of the Income-tax Act, 1961 ?'3. By the Finance Act No. 25 of 1975, Parliament added an Explanation to Clause (14) of Section 10 of the Act. This … cities. It was an allowable deduction under Section 10(14) of the I.T. Act as well as tinder Section 16(v) of the Act. The Tribunal affirmed this view. It held that the allowance was granted to meet personal
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...
Supreme Court of India
Nov-16-1995
Direct Taxation
Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;
1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346
2) Act, 1971 and Sub-section (1A) of Section 4 of Wealth Tax Act inserted by the very same Finance Act. Similarly, Sub-section (2) was introduced in Section 64 by the Finance Act, 1979 with effect from April 1, … Act, 1979 with effect from April 1, 1980. Then Explanation 3 was added by the Taxation Laws (Amendment) Act, 1975 with effect from April 1, 1976, but Clauses (i) and (ii) in Sub-section (1) remained untouched (except for … Rs. 1,06,156 for the remaining period as the income of the smaller H.U.F., applying, at the same time, Section 16(3)(a) (ii) of the Indian Income Tax Act, 1922. Hirday Narain then made an application for rectification under Section
Tag this Judgment! AI Brief & AskZdzizlaw Skakuz Vs. Commissioner of Income-tax
Andhra Pradesh
Mar-19-1985
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 10(14), 16, 17, 56 and 154(1)
(1986)50CTR(AP)39; [1986]158ITR420(AP)
of profit, to the extent to which such expenses are actually incurred for that purpose. Now, by the Finance Act of 1975, an Explanation was added to the above sub-clause with effect from April 1, 1962. That Explanation … the aforementioned contracts with the Polish firm as the income of the assessee from other sources falling under section 56 of the Income-tax Act. But, subsequently, the Income-tax Officer felt that charging only the first stage of … Act. The Tribunal also negatived the claim of the assessee under section 16(v) of the Income-tax Act. It held that 'there is no evidence on
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Vippy Solvex Products P. Ltd.
Madhya Pradesh
Nov-05-1996
Direct Taxation
Income Tax Act, 1961 - Sections 33, 256(1) and 256(2); Finance Act, 1974 - Sections 16
[1998]230ITR92(MP)
dated May 25, 1971, in respect of plant and machinery installed after May 31, 1974. Section 16of the Finance Act, 1974, however, provided that the benefit of the scheme would be available in some exceptional cases even in … exceptional cases even in respect of plant and machinery installed after May 31, 1974. The relevant Clause of Section 16 of the Act of 1974 thus reads as under (see [1974] 94 ITR 46) :'(c) any machinery or … was entered into on December 28, 1973?'2. The assessment year involved is 1975-76. The Assessing Officer disallowed the claim of the respondent-assessee for development rebate
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Saroop Krishan
Punjab and Haryana
Jan-14-1985
Direct Taxation
Income Tax Act, 1961 - Sections 15, 16 and 17; Finance (No. 2) Act, 1980 - Sections 16
(1985)46CTR(P& H)296; [1985]153ITR1(P& H)
to spend out of his remunerationwholly, necessarily and exclusively in the performance of his duties. ' 8. The Finance Act of 1974 amended Section 16 with effect from April 1, 1975, and the amended Section 16 is as
Tag this Judgment! AI Brief & AskUniversal Electrics Ltd. Vs. Commissioner of Income-tax
Kolkata
Mar-25-1991
Direct Taxation
Income Tax Act, 1961 - Section 32(1); ;Electricity Act
[1992]196ITR860(Cal)
1974, except in certain cases specified in Section 16 of the Finance Act, 1974 (later amended by the Finance Act, 1975). Section 32(1)(vi) for providing initial depreciation was introduced with effect from April 1, 1975. It is available in respect
Tag this Judgment! AI Brief & AskBourne and Shepherd Vs. the Collector of Customs and ors.
Kolkata
Mar-17-1989
Customs
(1989)2CALLT47(HC)
Authority will satisfy itself that the case is covered under the relevant notification issued by the Ministry of Finance in this regard. The endorsement to be made on the licence will be as follows:'Project import for assessment … the letter is annexed as Annexure 'B4. Heading No. 84.66 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as 'Tariff Act') provides, inter alia, that all items of machinery instruments, apparatus and suppliances, … will be as follows:'Project import for assessment under Heading No. 84-66 of Section XVI of the Customs Tariff Act, 1975 (51 of 1975)'.6. Para 177(2) … commanding the respondents to withdraw, cancel and/or rescind the purported Order, dated 16th October 1982 and the said purported Order, dated 2nd April 1983 passed
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »