Advanced Search Results

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : 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

Reported in : 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 … imported goods until an order has been given by the concerned officer granting 'entry inwards' to such vessel (Section 31). No such order is ordinarily made in the absence of an import manifest and no unloading of imported

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

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

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

the assessee a chance to arrange its affairs. It was admitted that Section 40A(8) was introduced by the Finance Act, 1975 with effect from the assessment year 1976-77, thus, giving one year's advance notice, still it was claimed that … securities purchased through the post offices was applicable though the income assessable was for the accounting year ending 31-3-1936.11. In Rai Bahadur H.P. Banerjee v. CIT [1941] 9 ITR 137 (Pat.), the question was whether the provisions

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

:-(i) Basic duty under Section 2 of the Customs Tariff Act, 1975;(ii) Auxiliary duty of customs under the Finance Act; and(iii) Additional duty of customs under Section 3 of the Customs Tariff Act, 1975.By a notification issued on … shall, within twenty-four hours of arrival at the customs port, deliver an import manifest to the proper officer. Section 31 prohibits unloading till he grants 'entry inwards to such vessel'. Only goods specified in the import manifest are

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

sub-item. In this context it is of some interest to refer to Item 15A as substituted by the Finance Act, 1982. This item describes in greater detail than before various 'artificial and synthetic resins and plastic materials' liable … well as the additional duty of customs (or countervailing duty) leviable under Section 3 of the Customs Tariff Act, 1975 (CTA). Subsequently, the respondent firm made three applications for the refund of the amount of the additional duty … flat tubings in certain circumstances. By notification No. 151 of 1975 dated 31-5-1975 exemption was granted in respect of cellulose tri-acetate, when intended for use

Commissioner of Income-tax Vs. Hongkong Oceans Shipping and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43A, 44B, 160, 163, 172, 172(1), (2), (4) and (7)

Reported in : [1999]238ITR955(Mad)

by a non-resident which carries passengers, livestock, mail or goods shipped at port in India. Prior to the Finance Act, 1975, there was a further clause at the end of sub-section (1) of section 172 as follows : 'Unless … the year should be computed in two periods, namely, for the period between January 1, 1975 and May 31, 1975, on the basis of the voyage accounts and so far as the second period from June 1,

Commissioner of Income-tax Vs. Kohinoor Glass Factory P. Ltd.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Companies Act - Sections 132; Income Tax Act, 1961 - Sections 40A(8)

Reported in : [1989]175ITR237(AP)

first refer to the provisions contained in section 40A(8). Sub-section (8) was inserted in section 40A by the Finance Act, 1975, with effect from April 1, 1976. Eventually, this was omitted by the Finance Act, 1985, with effect from … the company. In its income-tax assessment for the year 1977-78 for which the previous year ended on December 31, 1976, the assessee claimed deduction of the interest paid on the deposits relying on the provision contained in

The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Subject : Customs

Reported in : 1988(17)ECC119

one year from 1st of April of a year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of … writing and printing paper. The respondent registered a contract as per heading No. 84.66 of the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House, Madras, for clearance of the goods … only one year from 1st of April of a year to the 31st March of the next year. The Finance Act relevant in this case

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding … 159A would not apply to Anti-Dumping Duty levied by notification issued under Section 9A(1) of the Customs Tariff Act, 1975. Section 159A applies to any rule, regulations, notifications or order made or issued under the Customs Act. L.A.3 Also, … the appellants. A.1 The show cause notice (internal page 11, bottom page 318 of Vol.-II) reads as under: It is noticed that Shri Lalit Modi

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … (2019) 18 SCC24649 Relied on Kanwar Lal Gupta v. Amar Nath Chawla, 1975 SCC (3) 646 25 PART C vitiates a level playing field between … of the People Act 19514, the Income Tax Act 19615, and the Companies Act 20136. A. Background 2. Section 31 of the RBI Act stipulates that only the RBI or the Central Government authorized by the RBI Act

Modi Vanaspati Mfg. Co. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(22)ELT615TriDel

on or after 1-10-1975. The significance of this date is that by virtue of Section 47 of the Finance Act, 1982, an Explanation was inserted under Sub-clause (ii) of clause (d) of Section 4 (4) of the Central … for the period 5-1-1975 to 30-6-1975. Appeal No. ED (SB) (T) 93/77A relates to the period 1-7-1975 to 31-12-1975.4. Appearing before us for the appellants, Shri Ravinder Narain, Advocate, pointed out that the periods covered fell into