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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

Rajendra N Shah Vs. Union of India and Another

Court : Gujarat

Subject : Land Acquisition

members of the board having experience in the field of banking, management, finance or specialisation in any other field relating to the objects and activities … 1971. Sub-Article (4) and Sub-Article (5) of Article 368 which had been inserted by the Constitution (42nd amendment) Act, 1976 have been declared to be invalid by the Constitution Bench of the Supreme Court of India in the … article 162 or article 241, or (b) Chapter IV of Part V, Chapter V of Part VI, or Chapter I of Part XI, or (c) any of the Lists in the Seventh Schedule, or (d) the representation of

M.Anandan vs State of Kerala

Court : Kerala

Kerala beyond thirty days. Annexure III of schedule III is substituted by sections 4 and 6 of Kerala Finance Act, 2018 and the amended Annexure III is effective from 1.4.2018. The unamended and amended Annexure III have some … short ‘Act 1988’), The Central Motor Vehicles Rules, 1989 (for short ‘Rules 1989’), the Kerala Motor Vehicles Taxation Act, 1976 (for short ‘Act 1976’) and the Kerala Motor Vehicles Rules (for short the 'Rules 1989'). WP(C) No.29183 of … is not required to be registered in the State of Kerala under Chapter IV of Act 1988. The petitioner prays for a mandamus restraining respondents

Commissioner of Income-tax Vs. Bengal Assam Steamship Company Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 71, 72, 80A(2), 80C to 80VV and 154

Reported in : (1985)49CTR(Cal)23,[1985]155ITR26(Cal)

of which qualified for the special rebate under Para. F of Part I of Schedule I to the Finance Act, 1965, for the assessment year 1966-67. In granting the special rebate, the ITO computed the profits and gains … are authorities for the proposition that the deduction contemplated by one or the other of the sections in Chapter VI-A goes into the computation of the total income, that the set-off under Section 71 or under Section

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

Court : Mumbai

Subject : Land Acquisition

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) … 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, … 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

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14)

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

s. 45(1). Section 45 also contained, earlier, a reference to s. 54C, which reference was deleted by the Finance Act, 1976, with effect from April 1, 1976. We are equally not concerned with s. 54C. Clause (47) of s. … or which affects the principles on which under any of the foregoing provisions of this Chapter (that is, Chapter I of Part VII) money are or may be distributable to Provinces or States, or which imposes any such

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

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

K.V. Abdulla Vs. Income Tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Finance Act, 1976 - Sections 2 and 2(2); Constitution of India - Articles 14 and 19

Reported in : [1986]161ITR589(KAR); [1986]161ITR589(Karn)

has his year of accounting ending on 31st of March every year. For the asst. yr. 1976-77 the Finance Act, 1976 (Finance Act), was applicable to the petitioner and he filed his return declaring his income from his business … the 'Total Income' of the previous year of a person. Incomes on which no income-tax is payable under Chapter VII is also required to be included in computing the total income of an assessee. It was, therefore,