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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

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,

Commissioner of Income-tax Vs. Deutsche Bank A.G. (Formerly European A ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 20, 28 to 43A, 44C, 72(1), 73(2), 74(1), 74(3), 74A, 74A(3) and 256(1); Finance Act, 1976

Reported in : (2006)205CTR(Bom)28; [2006]284ITR463(Bom)

appearing on behalf of the Department, contended that the object of Section 44C which was inserted by the Finance Act of 1976 with effect from June 1, 1976 has been explained by Circular No. 202 dated July 5, … right in holding that a portion of salary and perquisites allowable under the head 'Interest on securities' under Section 20 of the Act should be reduced from computation of disallowance under Section 40A(5) of the Act?Answer:8. In view

Prem Prakash Vs. State of Rajasthan

Court : Rajasthan

Subject : Property

Reported in : 1985WLN(UC)535

to the competent authority, for, they were sent to the Special Secretary Finance, who has nothing to do with the orders under challenge as the … before the competent authority.8. Lastly it was argued by the learned counsel for the appellant that power under Section 20 of the Urban Land Ceiling Act has wrongly been exercised and exemption could not be allowed as no … Sethia, who is partner of respondent No. 3, should obtain certificate under the Urban Land (Ceiling and Regulation) Act, 1976.3. S.B. Civil Writ Petition No. 463 of 1985 was filed by the petitioner for quashing the communication Anx.

New Okhla Industrial Development Authority Vs. Chief Commissioner of I ...

Court : Supreme Court of India

Subject : Land Acquisition

of appellant contends that in view of the Explanation added to Section 10(20) of the I.T.Act, 1961 by Finance Act, 2002, the appellant is no longer covered by the definition of ‘local authority’. The definition of ‘local authority’ … examine the issue. The authority has been constituted by notification dated 17.04.1976 exercising power under Section 3 of Act, 1976. Section 3 provides for Constitution of the Authority which is to the following effect: “3.(1) The State Government may,

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

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 … verification of documents and records relating to Cenvat credit on account of capital goods for the period October, 2004 to September, 2005, it was observed that the credit availed by the appellant was not in accordance with

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 … the Supreme Court in In re : Sea Customs Act (1878) Section 20(2), A.I.R. 1963 S.C. 1760. Paragraph 26 contains these observations :'Similarly in the

Mc. Dowell and Co., Ltd. and Another Vs. State of Andhra Pradesh and A ...

Court : Andhra Pradesh

Subject : Property

Acts : Urban Land (Ceiling and Regulation) Act, 1976 - Sections 6 to 10, 15, 19, 20(1) and 21; Constitution of India - Articles 19(1) and 300(A); Companies Act, 1956

Reported in : 2000(6)ALD199; 2000(6)ALT369

1. The matter arises under the provisions of the Urban Land (Ceiling and Regulation) Act, 1976 2. All the writ petitions can be disposed of by a common Order. In WP No.23773 of 1998, … the process of taking over possession of the urban land by the respondents without passing final Orders under Section 20(2) of the Urban Land (Ceiling & Regulation) Act, 1976 while WPNo.33741 of 1998 was filed challenging the notification … Act including Andhra Pradesh State Financial Corporation for the purpose of raising finances for the industry.' When it was brought to the notice of the

In Re: Dhv Consultants Bv

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2005)197CTRAAR105

Sections 2(24), 4, 10(6), 28 to 44C, 44D, 52(1), 52(2), 57, 90, 115A, 115A(1), 115A(3), 206C and 245Q(1); Finance Act, 1975; Income Tax Act, 1922 In Re: Stanley Keith Kinnett, (1999) 238 ITR 155 (AAR); Karamat Khan v.CIT, … in computing the income by way of fees for technical services received after the 31 day of March, 1976. It was, therefore, pleaded by the learned counsel that in view of this blanket prohibition under the Act, … 10(6), 28 to 44C, 44D, 52(1), 52(2), 57, 90, 115A, 115A(1), 115A(3), 206C and 245Q(1); Finance Act, 1975; Income Tax Act, 1922 In Re: Stanley … For Appellant/Petitioner/Plaintiff: Sohrab Dastur and Niraj Sheth, Advs.Income Tax Act, 1961 - Sections 2(24), 4, 10(6), 28 to 44C, 44D, 52(1), 52(2), 57, 90, 115A,