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Shri Ramlinga Mills Private Ltd. and ors. Vs. Assistant Collector of C ...

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975; Finance Act, 1976 - Sections 32(1); Customs Act, 1962 - Sections 2(11), 2(12), 2(13) 2(23), 2(27), 2(28), 7, 12, 15, 15(1) 25, 30, 46, 68 and 111; Indian Tariff Act, 1934 - Sections 2A; Territorial Waters, Continental Shelf, exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; Customs Act, 1878 - Sections 20(2); Constitution of India - Article 246

Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)

is subjected to duty under various fiscal measures. The Customs Tariff Act, 1975 (Act 51 of 1975), the Finance Act of 1976 are some of the relevant enactments. The levy is made, assessed and collected under the provisions … collected under the provisions of the aforesaid enactments read with the Customs Act, 1962 (Act 52 of 1962).6. Section 25 of the Customs Act confers power on the Government in public interest to exempt by notifications in … in excess of permissible limits of import, had occasion to construe Section 111(d) of the Customs Act relating to the liability for confiscation of goods

income Tax Officer Vs. Tirlok Tirath Vidyavati Chuttani

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Education

Reported in : (2004)90ITD569(Chd.)

travel to the doctors. vi) It was pointed out that Sub-section 4A of Section 11 was amended by Finance Act (No. 2) of 1992 w.e.f. 1.4.1994, where it has been laid down that provisions of Sub-sections (1), (2), … trust on account of the following facts: i) The assessee was granted registration by the CIT in Feb., 1976 and had no liquid funds in its corpus. The assessee sold one of its properties at Panchsheel Park,

ito Vs. Trilok Tirath Vidyavati Chuttani

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2004)91TTJ(Chd.)1044

stipends, scholarships or provide help to deserving faculty members, trainees and/or patients therein, and further to maintain, establish, finance, subsidize, exclusively or partly, or give grants-in-aid, recurring or otherwise, for the maintenance of hospital, clinics, dispensaries, nursery … : (i) The assessee was granted registration by the CIT in February, 1976, and had no liquid funds in its corpus. The assessee sold one … when no income was utilised for achieving the objectives of the trust.Further, the requirement for claiming exemption under section 11(l) of the Income Tax Act is not fulfilled.3. (i) The learned Commissioner (Appeals) has misdirected herself in admitting

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

Section 32 of Finance Act, 1976 together with additional duty leviable under Section 3 of Customs Tariff Act. 11. By a Notification No. 388 dated 2-8-1976 issued by the Government of India, Ministry of Finance, Department of … 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

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

1965 and Metal Corporation of India (Acquisition of Undertaking) Act, 1966 and Metal Corporation (Nationalization and Misc. Provisions) Act, 1976. The learned Single Judge observed that after re-acquisition retrospectively and vesting the same in the Central Government, the … of a Zinc smelter near Udaipur for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken. Construction work had come to a … respondent-HZL and consequently, the respondent-HZL is no longer Public Sector Undertaking under Section 617 of the Companies Act, 1956. This order has been passed by … Writ Petition No. 236/1984 before the single bench of this Court on 11.1.1984. According to the petitioner, the respondent Hindustan Zinc Limited, a company registered

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 … penalty should not be also imposed on under provisions of Rule 15(2) of the Credit Rules read with Section 11 AC of Central Excise Act,1944 for Cenvat credit wrongly taken and utilized on account of suppression of the

Tyagi Anand and Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1987)21ITD1(Delhi)

of Explanation 2 to Section 37(2A).According to the learned Commissioner, alter the insertion of the Explanation by the Finance Act, 1983 retrospectively from 1-4-1976, every kind of expenditure for the purpose of entertainment had to be disallowed. The

V.N. Swaminathan Vs. Commissioner of Income-tax, Tamil Nadu-iii

Court : Chennai

Subject : Direct Taxation

Acts : Voluntary Disclosure of Income and Wealth Tax Act, 1976; Wealth Tax Act, 1957 - Sections 14, 14(5), 15(1) and 15(5A); Finance Act, 1977

Reported in : [1984]150ITR375(Mad)

income is not paid on or before March 31, 1976, Sections 10, 11, 12 and 13 provide for certain immunities in relation to voluntarily disclosed … assessment year, then, notwithstanding anything contained in the Indian I.T.Act, 1922, or the I.T.Act, 1961, or in any Finance Act, the income-tax shall be charged in respect of the income so declared voluntarily at the rage or rates … 5. As already stated, the petitioner had submitted returns voluntarily under the Voluntary Disclosure of Income and Wealth Act., 1976 (Central Act 8 of 1976) Section 3 of that Act provides that where any person makes on or

K.V. Abdulla Vs. Income-tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

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

has his year of accounting ending on 31st of March every year. For the assessment year 1976-77, the Finance Act, 1976 ('the Finance Act'), was applicable to the petitioner and he filed his return declaring his income from his … can only be levied under the Act on the total income other than 'agricultural income' and Parliament by section 2 of the Finance Act is really levying tax on agricultural income of the assessee and as the … respect to tax on agricultural income under entry 46 in List II. 11. As already noticed, the language employed in the impugned provisions provide for

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

The judgment in the said case related to auxiliary duty of excise levied under Section 36 of the Finance Act, 1976 and the interpretation of notification No. 198/76 dated June 16, 1978 wherein it was held that the relief … duty payable under Section 3 of the Act and not what is payable under the Finance Act, 1978. 11. The learned Solicitor General relied upon 'Orient Paper Mills Ltd. v. D. D. A.', L.P.A. 27/76 decided on