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Commissioner of Income-tax Vs. Maharashtra Extraction Pvt. Ltd.
Mumbai
Sep-01-1993
Direct Taxation
Income Tax Act, 1961 - Sections 104, 104(4) and 263; Finance Act, 1975 - Sections 2(8)
[1994]209ITR41(Bom)
in fact it was, within the meaning of the said expression used in section 2(8) (c) of the Finance Act, 1975, section 104(4) of the Income-tax Act, 1961, was clearly attracted. Section 104(4) of the Income-tax Act provides that section
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. M. Manickasundaram
Chennai
Sep-08-1995
Direct Taxation
Finance Act, 1975 - Schedule I - Rule 7; Income Tax Act, 1961 - Sections 2, 2(23), (39) and (48), 67, 139, 139(8), 183, 184, 184(7), 185, 185(1), 215, 246 and 256
[1996]220ITR133(Mad)
regard to the provisions of rules 5 and 7 in Part IV of the First Schedule to the Finance Act, 1975, the Appellate Tribunal was right in holding that the assessee's share of loss from a firm, known as … agricultural income or loss of the firm shall be computed in the manner laid down in sub-section (1), sub-section (2) and sub-section (3) of section 67 of the Income-tax Act and the share so computed shall be regarded
Tag this Judgment! AI Brief & AskAluminium Industries Ltd. Vs. Union of India (Uoi)
Kerala
Oct-16-1984
Customs
Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations
1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)
48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - Import of Aluminium Ingots--Bate of Duty … levied under the Customs Act are specified in the 1st and 2nd Schedules of the Tariff Act (See Section 2 of the Tariff Act). Section 3 of the Tariff Act charges additional duty on articles imported into India.
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)
Gujarat
Mar-22-1991
Customs
Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A
1992(57)ELT529(Guj)
cannot be applied and implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also … Act, 1975 has been enacted with a view to consolidate and amend the law relating to Customs duty. Section 2 of the Act provides that the rates at which the Customs duty shall be levied under the Customs
Tag this Judgment! AI Brief & AskGopal Hosiery Vs. Assistant Collector of C. Ex.
Kolkata
Apr-08-1988
Excise
Central Excise Act, 1944 - Sections 2, 3, 11B and 37; ;Finance Act, 1971; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Factories Act, 1948 - Section 2; ;Finance Act, 1975; ;Finance Act, 1977; ;Finance Act, 1978; ;Finance Act, 1979; ;Finance Act (No. 2), 1980; ;Central Excise Tariff Act, 1985 - Sections 2(3) and 6; ;Central Excise Rules, 1944 - Rules 8, 8(1) and 174
1989(41)ELT35(Cal)
on the goods manufactured by the petitioners that is, 'articles of hosiery'.6. In the year 1975, by the Finance Act, 1975, a new tariff item No. 68 was introduced in the First Schedule to the said Act. The said … firm. Its factory and office are located at 61, Ibrahimpur Road, Jadavpur, 24-Parganas. The petitioner No. 2 is a partner No 32. It is the … power were expressly excluded from taxability under tariff item No. 22D.5. The contention of the petitioner is that Section 3 which is the charging Section of the Central Excises and Salt Act, 1944, provides for levy and
Tag this Judgment! AI Brief & AskGoods 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)
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 … 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
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. London Star Diamond Co. (i) Ltd.
Mumbai
Nov-15-1994
Direct Taxation
Income Tax Act, 1961 - Sections 80J; Finance Act, 1975 - Sections 2(8)
[1995]213ITR517(Bom)
law in holding that the assessee was an industrial company within the meaning of section 2(8) of the Finance Act, 1975 ?' 2. This reference pertains to the assessment year 1975-76. The assessee is a limited company which deals
Tag this Judgment! AI Brief & AskVita Pvt. Ltd. Vs. Commissioner of Income-tax
Mumbai
Nov-10-1994
Direct Taxation
Finance Act, 1975 - Sections 2(8)
(1995)123CTR(Bom)256; [1995]211ITR557(Bom)
of goods within the meaning of the definition of an industrial company under section 2(8) (c) of the Finance Act, 1975 ?' 2. The assessee is a private limited company. This reference pertains to the assessment year 1975-76, the
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Sky Room Pvt. Ltd.
Kolkata
Mar-07-1989
Direct Taxation
Finance Act, 1975 - Section 2(8)
[1992]195ITR763(Cal)
of the Tribunal has been challenged by the Department. The definition of 'industrial company' as given by the Finance Act, 1975, is as under :'2(8)(c) 'industrial company', means a company which is mainly engaged in the business of generation … Suhas Chandra Sen, J.1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the
Tag this Judgment! AI Brief & AskAshok Griha Udyog Kendra Pvt. Ltd. Vs. Collector of Central Excise and ...
Allahabad
Mar-05-1982
ExciseFood Adulteration
Finance Act, 1975; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2; Factories Act, 1948 - Sections 2; Finance Act, 1979; Finance (No. 2) Act, 1980; Central Excises Act, 1944 - Sections 2, 3, 3(1), 35 and 36; Uttar Pradesh Sales Tax Act; Punjab General Sales Tax Act, 1948 - Sections 2; Food Adulteration Act; Central Excise Rules - Rule 9B; Constitution of India - Article 16 and 366(12)
1982(10)ELT309(All)
Masala is liable to excise duty under Tariff Item 68. Tariff Item No. 68 was introduced by the Finance Act, 1975 and on its introduction it read as under :-'68. ALL OTHER GOODS, NOT ELSEWHERE One per cent ad … liquors for human consumption;(b) opium, Indian|hemp and other narcotic drugs and narcotics and(c) dutiable goods as defined in Section 2(c) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.Explanation : In this term, the 'Factory' has
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