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Sundaram Textiles Ltd., Madurai Vs. Assistant Collector of Customs, Ma ...

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 12, 15, 25, 46 and 68; Customs Tariff Act, 1975

Reported in : 1984(2)ECC265; 1983(13)ELT909(Mad); (1983)IIMLJ92

also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section 32 of Finance Act, 1976 together with additional duty leviable under Section 3 of Customs Tariff Act. 4. By a notification No. 388 … Port (U.K.) to Madras. The goods were subject to levy of 100 per cent basic import duty under chapter 56 of the First Schedule of Customs Tariff Act, 1975. It was also further subject to Auxiliary duty … questions it is enough if I refer to the facts in W.P. 298 of 1979 alone. 2. The writ petition is for issue of a

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

Court : Mumbai

Subject : Service Tax

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 … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by

Pepper (inspector of Taxes) Vs. Hart and Others.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1991]191ITR195(Cal)

ordinary school fees.The relevant statutory provisions are to be found in chapter II of Part III of the Finance Act 1976, in particular, sections 61 and 63. Those two sections have now been replaced, with amendments immaterial for present … Pounds 385 and Pounds 430 per boy per year. The normal school fees, of which the staff paid 20 per cent., varied in the case of boarders, between Pounds 4,675 and Pounds 5,300 per year and, in

The Indian Hotels Company Ltd. and Others Vs. the Income Tax Officer, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J(1), 80J(4), 80J(6), 32A, 33 and 256(2); Finance Act, 1979 - Sections 2(7); Central Sales Tax Act, 1956; Finance Act, 1968 - Sections 2(6); Finance Act, 1973 - Sections 2(7); Constitution of India - Article 139A

Reported in : AIR2000SC2645; [2000]245ITR538(SC); JT2000(9)SC139; 2000(5)SCALE475; (2000)7SCC39; [2000]Supp2SCR261

an article or thing specified in the list in the Eleventh Schedule. (Emphasis supplied)9, Chapter II of the Finance Act, 1979 provides for rates of income tax. Relevant part dealing with the Company is as under:2(7) For the … assessee - the Indian Hotels Co. Ltd. and others, which pertain to the Assessment Years 1977-78, 1978-79 and 1976-77 respectively. Transferred Cases Nos. 22 and 23 of 1989 are filed by the Revenue and pertain to Assessment

Indian Hotels Company Ltd. and ors. Vs. Income Tax Officer and ors

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)162CTR(SC)310

being an article or thing specified in the list in the Eleventh Schedule.(Emphasis supplied) Chapter II of the Finance Act, 1979 provides for rates of income tax. Relevant part dealing with the Company is as under: - 2(7) … by assessee - the Indian Hotels Co. Ltd.and others, which pertain to the Assessment Years 1977-78, 1978-79 and 1976-77 respectively. Transferred Cases No.22 and 23 of 1989 are filed by the Revenue and pertain to Assessment Years

Jyotsna Holdings Pvt. Ltd. Vs. Designated Authority Under the Kar Viva ...

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Article 226; Income Tax Act, 1961 - Sections 87 and 220; Finance Act, 1960 - Sections 156 and 215

Reported in : 2000IVAD(Delhi)461; 2000(53)DRJ696; [2000]243ITR246(Delhi)

appeal was pending, the Government of India introduced the KVSS, contained in Chapter IV of the Finance (No. 2) Act, 1998, with a view to … the certificate issued to a declarant, reliance is placed on the second proviso to Section 90 of the Finance Act. In nutshell the stand of the Revenue is that interest under Section 220(2) forms part of tax arrear … of India & Others, : [1982]135ITR689(Bom) , wherein, while dealing with the Voluntary Disclosure of Income and Wealth Act, 1976, it was held that unless the statute gives a right to review or rectify a mistake, it was

Jyotsna Holdings (P) Ltd. Vs. Designated Authority Unde the Kar Vivad ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)160CTR(Del)95

appeal was pending, the Government of India introduced the KVSS, contained in Chapter IV of the Finance (No. 2) Act, 1998, with a view to … the certificate issued to a declarant, reliance is placed on the second proviso to s, 90(1) of the Finance Act. In nutshell the stand of the Revenue is that interest tinder section 220(2) forms part of tax arrear … India & Ors. : [1982]135ITR689(Bom) , wherein, while dealing with the Voluntary Disclosure of Income and Wealth Tax Act, 1976, it was held that unless the statute gives a right to review or rectify a mistake, it was

Maharashtra Chamber of Housing Industry and Others Vs. State of Mahara ...

Court : Mumbai

Subject : Land Acquisition

11. Having regard to the provisions under Section 20(1) and (2) of the Urban Land (Ceiling and Regulation) Act, 1976 and the provisions under Sections 3 and 4 of the Urban Land (Ceiling and Regulation) Repeal Act, 1999, … Madan Gopal Kabra, (1954) 24 ITR 58 = (AIR 1954 SC 158) while interpreting Section 13 of the Finance Act, 1950, already extracted above, this Court observed at p. 68 (of ITR) = (at p. 162 of AIR) … limit on the date of commencement of the Act is subject to Chapter-III of the Principal Act and its application thereto is undisputed. If such

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

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 … under Section 160. The same distinction is absent under the PMLA. Further, Chapter XII of the Cr.P.C. is not being followed by the ED and, … under the PMLA, reference was also made to other Acts, such as Smugglers and Foreign Exchange Manipulators Act, 197693, FERA or Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 197494 and the 1962 Act, being … NO............OF2022(@ DIARY NO(S). 17462 OF2018 SPECIAL LEAVE PETITION (CRIMINAL) NO............OF2022(@ DIARY NO(S). 20250 OF2018 SPECIAL LEAVE PETITION (CRIMINAL) NO............OF2022(@ DIARY NO(S). 22529 OF2018 SPECIAL LEAVE

Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)

Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent leviable under Section 32(1) of the finance Act 1976, together with an additional duty leviable under Section 3 of the Customs Tariff Act 1976. However, by Notification … Customs Tariff Act, the goods were subjected to a levy of 100 per cent basis import duty under Chapter 56 of the First Schedule of Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent … these writ appeals, they are disposed of together under a common judgment. 2. Appellants in these writ appeals are the respondents in W.P. 298 of