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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 … infrastructure with other service providers, treating it as a sale under Explanation IV to sub-section (28) of Section 2 of the APVAT Act,2005, is without

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 … together with additional duty leviable under Section 3 of Customs Tariff Act. 4. By a notification No. 388 dated 2-8-1976 issued by the Government of

Ksl and Industries Ltd. Vs. Arihant Threads Ltd. and ors.

Court : Supreme Court of India

Subject : SICABanking

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 2, 3, 15 to 19, 19A, 20, 21, 22, 22(1), 22A, 25, 29, 32 and 32(1); Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 25, 28, 29, 30, 34, 34(1) and 34(2); Income Tax Act, 1961 - Sections 72A; Companies Act, 1956 - Sections 529(1) and 529A; Foreign Exchange Regulation Act, 1973; Urban Land (Ceiling and Regulation) Act, 1976; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951 - Sections 29 and 46B; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Small Industries Development Bank of India Act, 1989; Code of Civil Procedure (CPC) , 1908 - Sections 9; Recovery of Debts Due to Banks and Financial Institutions (Amendment) Act, 2000;

Reported in : IV(2008)BC421(SC); 153(2008)DLT27(SC); 2008(12)SCALE42; (2008)9SCC763

Matched in: Citation IV(2008)BC421(SC); 153(2008)DLT27(SC); 2008(12)SCALE42; (2008)9SCC763

Central Bank of India Vs. Coast West Ferro Alloys and 7 ors.

Court : Gujarat

Subject : SICA

Acts : Sick Industrial Companies Act - Sections 2, 3, 15, 16, 17, 18, 19, 19A, 20, 21, 22, 22(1), 22A, 25, 29 and 32; Income Tax Act, 1961 - Sections 72A; Code of Civil Procedure (CPC) - Order 7, Rule 11; Foreign Exchange Regulation Act, 1973; Urban Land (Ceiling and Regulation) Act, 1976; Constitution of India - Article 39; Companies Act, 1956; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 34; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989

Reported in : (2009)1GLR59

with further, except with the consent of the Board or, as the case may be, the Appellate Authority...22. Chapter IV covers potentially sick industrial Companies, misfeasance proceedings, appeals and other miscellaneous matters with which the Court is not … Exh.44 that respondent being a sick unit declared by Board of Industrial Finance and Reconstruction (hereinafter referred to as 'BIFR'), therefore, under Section 22(1) of … provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973) and the Urban Land (Ceiling and Regulation) Act, 1976 (33 of 1976) for the time being in force or in the Memorandum or Articles of Association of

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 to the Tribunal. While the 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 provide a quick and voluntary settlement of … 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 to the Tribunal. While the 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 provide a quick and voluntary settlement of … 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

Madanlal Tantia of Bombay and Others Vs. Collector of Bombay and ors.

Court : Mumbai

Subject : Labour and Industrial

Acts : Maharashtra Cooperative Societies Act, 1960 - Sections 49, 49(2) and (3); Payment of Wages Act, 1936; Maharashtra Land Revenue Code - Sections 267

Reported in : (1993)ILLJ502Bom

of the said Act is a definition section. The said definition section does not define the word 'employer'. Chapter IV of the said Act deals with Incorporation, Duties and Privileges of Societies. Section 49 of the said Act … are Directors of the company; whereas petitioner No. 4 claims to be Finance Manager and petitioner No. 5 was General Manager-cum-Secretary. (d) The notice of … Dhanuka, however, drew my attention to various provisions of different Acts like the Maharashtra Housing and Area Development Act, 1976, Essential Commodities Act, Sales Tax Act and Employees' Provident Funds Act in support of his contention that the

Chhajed Steel Corporation Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2001)77ITD419(Ahd.)

40A must override provisions of s. 40(b) of the IT Act. The provisions of s.40(b) were amended by Finance Act, 1992, w.e.f. 1st April, 1993, and remuneration paid by a firm to its working partner has been allowed … for the relevant previous year, computed in the manner laid down in Chapter IV-D as increased by the aggregate amount of the remuneration paid or … firm." 10. In the case of CIT vs. Yoganand Textiles (supra) in a case relating to asst. yr. 1976-77 their Lordships of Hon'ble Gujarat High Court repelled a similar contention with the following observation (as per headnote)

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 … • Mr. Sidharth Luthra, Senior Counsel 3(i)-(iii) • Dr. Abhishek Manu Singhvi, 4(i)-(ix) Senior Counsel 19 • Mr. Mukul Rohatgi, Senior Counsel 5(i)-(iii) • Mr.

Coimbatore Insulation Tapes (P) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2003)84ITD459(Chennai)

the assessments with the direction to adopt the correct rate of tax as per Section 2(8)(c) of the Finance Act, 1976 after giving the assessee a fresh opportunity of being heard.The AO then passed revised assessment orders levying tax … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VI-A of the IT Act, 1961) is not less than fifty one per cent of such total income;"