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Indian Aluminum Company Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Delhi

Subject : Excise

Acts : Companies Act, 1956; Essential Commodities Act, 1955 - Sections 3; Central Excise Act, 1944 - Sections 4; Finance Act, 1976 - Sections 36, 36(1) and 36(5); Finance Act, 1977; Finance (No. 2) Act, 1977; Central Excise Rules, 1944 - Rules 8, 8(1), 52A, 56A and 173G(2); Constitution of India - Article 226; Aluminum (Control) Order, 1970

Reported in : 1993(12)ELT349(Del)

Aluminum.4. By Clause 36 of the Finance Bill, 1976, which was later replaced by Section 36 of the Finance Act, 1976, an auxiliary duty of excise equal to 20 per cent of the value of the goods as determined

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 … applies only to tax that is demanded by revenue authorities (and if so, what amounts to a demand). 36. For the appellants Mr Aaronson QC took the lead in making submissions on issues of EU law, followed

C.i.T. Vs. Sanghi Oxygen Co.

Court : Rajasthan

Subject : Direct Taxation

Reported in : 1992(3)WLC329; 1992WLN(UC)421

provisions of Section 40A(7). The Income-tax Appellate Tribunal has ignored the amendment made by Section 6 of the Finance Act, 1975 with retrospective effect from 1st April, 1973. It was further submitted that when there is a specific … the application for the approval of the fund should have been made before the 1st day of January, 1976. The other conditions of sub-section (7) were also found not satisfied and, therefore, the assessee was not held … Income-tax Officer on the ground that the conditions laid down in Section 36(1)(v) and Section 40A(7)(a) were not satisfied. Since this amount was not debited

Smt. P. Balammal, Karur Vs. the Controller of Estate Duty, Madras

Court : Chennai

Subject : Other Taxes

Acts : Estate Duty Act, 1953 - Sections 36 and 44; Voluntary Disclosure of Income and Wealth Act, 1976; Income Tax Act, 1922; Income Tax Act 1961; Finance Act 1965 - Sections 68; Wealth Ordinance Act, 1975

Reported in : (2004)189CTR(Mad)147

of estate - Sections 36 and 44 of Estate Duty Act, 1953, Voluntary Disclosure of Income and Wealth Act, 1976, Section 68 of Finance Act, 1965 and Wealth Tax Ordinance Act, 1975 - after death of assessee his income

G.K. Choksi and Co. Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(13) and (36), 9, 9(1), 14, 28 to 44B, 160(1), 161(1), 163 and 256(1); Constitution of India - Article 14; Factories Act, 1948 - Sections 46, 47 and 48; Finance Act, 1976

Reported in : (2001)171CTR(Guj)396; [2001]252ITR863(Guj)

Board of DirectTaxes by way of Explanatory Notes on the provisions relating to directtaxes as amended by the Finance Act, 1976, to point out that the said circular while dealing with the amendment in Section 32(1)(iv) of the Act … or clause where the benefit of deduction is available to both categories of assessees.21. Furthermore, the provisions of Section 36 of the Act provide for an almost identical situation wherein we find that Sub-section (1) of Section 36

Rupenjuli Tea Co. Ltd. Vs. Commissioner Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 44C

Reported in : [1990]186ITR301(Cal)

case and on a proper interpretation of Section 44C of the Income-tax Act, 1961, as inserted by the Finance Act, 1976, read with the Explanation with regard to the insertion of this section, as contained in the 'Memorandum explaining … 32A or Section 33 or Section 33A or the first proviso to Clause (ix) of Sub-section (1) of Section 36 or any loss carried forward under Sub-section (1) of Section 72 or Sub-section (2) of Section 73 or

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

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, … with, the control or management of a municipal or local fund;” 31 36. In the above case this Court noticed in extenso the provisions of

Tamilnadu Steels Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(0)LC934Tri(Delhi)

of the Central Excise Rules, 1944. Since the auxiliary duty had been levied under Section 36 of the Finance Act, 1976, any exemption in respect of auxiliary duty had to be granted under a Notification issued under Rule 8(1)

Mangalore Chemicals and Fertilizers Ltd. and ors. Vs. Assistant Collec ...

Court : Karnataka

Subject : Excise

Acts : Finance Act - Sections 4 and 47; Central Excise Rules, 1944 - Rules 8, 8(1), 52A, 56A and 173G(2); Central Excise Act, 1944 - Sections 4, 4(1) and 4(4)

Reported in : 1986(8)ECC6; 1985(5)LC2554(Karnataka); 1986(23)ELT48(Kar)

this notification. Explanation. - In this clause, 'auxiliary duty' means the duty leviable under Section 36 of the Finance Act, 1976 (66 of 1976). 6. This notification shall come into force on the 1st day of July, 1976 and