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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 that

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 … Service being provided by the appellant. 3. The genesis of the issue is a show cause notice dated 25.4.2006 issued by the revenue to the appellant, inter alia, recording that the appellant had wrongly taken and utilised

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

Sub-section (7) of Section 7, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 (80 of 1976), the Central Government hereby extends the provisions Chapter V of the Finance Act (32 of … Deshmukh, J.1. By this Petition the Petitioners challenge the constitutional validity of the following:(i) Section 66A of the Finance Act, 1994; (hereinafter referred to as the 'Act for the sake of brevity), which has been introduced with effect … Petitioner No. 1 is the Indian National Ship Owners Association which is registered as a not-for-profit company under Section 25 of the Companies Act, 1956, and whose members are owners of Indian Flag Vessels. Currently, the Petitioner No.

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

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 … to well-known 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 … dealt with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act, 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C.J. in Feder Commissioner of

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 … dealt, with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C. J. in the recent

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … proceedings 2. As Henderson J explained at the outset of his judgment [2008] EWHC 2893 (Ch), [2009] STC 254, para 1, the Franked Investment Income ("FII") Group Litigation with which these proceedings are concerned was established by

Dr. (Mrs.) G. Isaac Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1982)1ITD1120(Mad.)

year next following the date on which such person returned to India. This exemption was introduced by the Finance Act, 1976, with effect from 1-4-1977. The Commissioner (Appeals) accepted the assessee's claim for exemption up to a sum of … two grounds of objection. The first objection is against the rejection of the assessee's claim for exemption under Section 6(ii) of the Wealth-tax Act, 1957 ("the Act"), on an amount of Rs. 19,68,810 which stood deposited in

Dr. Ram A. Joshi Vs. Third Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1983)3ITD14(Bang.)

is available only for persons who came to India after 1-4-1977 because the exemption was introduced by the Finance Act, 1976, with effect from 1-4-1977. According to him, the proviso which reckons the period of exemption for seven years … claimed exemption in respect of his assets which were all purchased out of moneys brought from abroad under Section 5(1)(xxxiii) of the Wealth-tax Act, 1957 ('the Act'). This was also allowed. The Commissioner, however, felt that the … assessments.4. In the result, appeals are allowed and the orders under Section 25(2) of the Act passed by the Commissioner, cancelled.

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Subject : Land Acquisition

Reported in : (2000)118STC515Tribunal

the report of the Taxation Enquiry Commission, constituted by the Ministry of Finance, Government of India, in April, 1953. Reference is made to Volume III, … in [1995] 96 STC 654 (SC) ; (1995) 28 STA 291 (SC), relating to Madhya Pradesh Entry Tax Act, 1976, another three-Judge Bench of the Supreme Court held in paragraph 3 (page 656 of STC) of the judgment … points were held : (i) that the levy of a duty of excise or cess on tea under Section 25 of the Tea Act, 1953, was altogether different and distinct in character from the impugned cesses relatable to

Glaxo Laboratories (India) Ltd. Vs. Second Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)18ITD226(Mum.)

Lines' case (supra) and Union of India v. Madan Gopal Kabra [1954] 25 ITR 58 was considering the applicability of the Finance Act, 1950 to … 84 ITR 661 observed that it was well recognized that specific dates in the 1961 Act and the Finance Act, 1955, had reference to assessment years and had nothing to do with the accounting years of an assessee … question whether provisions of Section 40A(8) of the Income-tax Act, 1961 ('the Act') are applicable to assessment year 1976-77, irrespective of previous year followed by the assessee. A Bombay Bench had expressed the opinion that it would,