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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 … by the Government of India. Notification Nos. 384 and 385 (Customs), dated 23-7-1976 thus exempted the goods from duty of customs leviable under the first

Commissioner of Income Tax Vs. Ms. Sadhna Chadha

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 23, 143(1) and 260A; Finance Act, 2000 - Sections 25B; Taxation Laws (Amendment) Act, 1976

Reported in : (2004)188CTR(Del)78; 2004(74)DRJ299; [2004]270ITR534(Delhi)

Section 23 of the Act. The relevant part of Section 23, as substituted by the Taxation Laws (Amendment) Act, 1976, with effect from 1 April 1976, reads as follows:'S.23. Annual value how determined- (1) For the purposes of … property' or under the head 'income from other sources'?''(3) Whether the provisions of Section 25B introduced by the Finance Act 2000 is clarificatory in nature and thereforee have retrospective effect ?'2. The material facts, which lie in a

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

judgment in the Prithipal Singh's case holds good in respect of Section 271(1)(c) as it stood after the 1976 amendment and prior to its amendment by Finance Act, 2002. Contrary view is expressed in:i. P.R. Basavappa and … the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … said case, this Court proceeded specifically on the footing that under section 23(5) of the 1922 Act, a registered firm was liable to pay tax

Mithileshwar Mishra Vs. the State of Bihar and ors.

Court : Patna

Subject : Service

Acts : Bihar Non Government Elementary School (Taking over of Control) Act, 1976 - Sections 3 and 4

He became entitled for first time bound promotion on completion of ten years of service in terms of Finance Department Resolution No. 6021 dated 18.12.1989 and on the basis of approved seniority list made up to 12.6.1992. … from 17.3.1981.5. In terms of Section 3 of the Bihar Non Government Elementary School (Taking over of Control) Act 1976, the date of taking over of the school by the State Government will be the date of publication … under the time bound promotion granted to the petitioner with effect from 23.2.1985 to 28.2.1989 and the senior selection grade granted with effect from 1.3.1989

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 … the additional duty leviable thereon under Section 3 of the Act. By an earlier Notification No. 385 dated 23-7-1976, the Central Government had exempted viscose staple fibre from the auxiliary duty of customs leviable under Section 32(C)

Mcdowell and Co. Ltd. Vs. Commercial Tax Officer

Court : Supreme Court of India

Subject : Direct TaxationSales Tax

Reported in : AIR1986SC649; (1985)2CompLJ137(SC); (1985)47CTR(SC)126; 1985(5)ECC259; [1985]154ITR148(SC); 1985(1)SCALE788; (1985)3SCC230b; [1985]3SCR791; [1985]59STC277(SC); 1986(1)LC595

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was … sections in Australia and New Zealand (Australia, Income Tax Assessment Act 1936-51, Section 260, New Zealand, Income Tax Act 1976, Section 99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the … accepting the said commencement as the date of valuation. Sections 4 and 23 of the Land Acquisition Act are protected by Art. 31(5) (a) of

Apara Textile Traders Ltd. Vs. Surtax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1982)2ITD600(Ahd.)

under the aforesaid scheme was nothing but a payment of surcharge as envisaged under Section 2(8) of the Finance Act, 1976. Both the STO and the Commissioner (Appeals) rejected the claim holding that for the purpose of computing the … relevant facts are that the assessee's liability to surcharge on income-tax for the year worked out to Rs. 23,729. However, having made a deposit of Rs. 22,100 under the Companies Deposits (Surcharge of Income-tax) Scheme, 1976 ('the

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 … leviable thereon under Section 3 of the Customs Tariff Act, 1975. By an earlier notification No. 385 dated 23-7-1976, the Central Government exempted viscose staple fibre from the auxiliary duty of Customs leviable thereon under sub-section (1)

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 … further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9.

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, … Excise Act, 1944 (hereinafter referred to as 'the Act') and the provisions of Standards of Weights & Measures Act, 1976 (hereinafter referred to as 'the SWM Act') as also the Standards of Weights & Measures (Packaged Commodities) Rules, … packages also requiring to declare the sale price on the same. Rule 23(1) and (2) provide as under:23. Provisions relating to wholesale dealer and retail