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Collector of Central Excise, Hyderabad Etc. Etc. Vs. M/S. Vazir Sultan ...
Supreme Court of India
Feb-28-1996
Excise
Finance Act, 1978 - Sections 37 (1); Central Excises and Salt Act, 1944 - Sections 2, 3 and 12B; General Clauses Act, 1897 - Sections 6; Central Excise Rules, 1944 - Rules 9(A) and 56A; Central Excises and Customs Law (Amendment) Act, 1991
1996IIAD(SC)580; AIR1996SC3025; 1996(54)ECC94; 1996(83)ELT3(SC); JT1996(3)SC112; 1996(2)SCALE603; (1996)3SCC434; [1996]2SCR1194
ORDERB.P. Jeevan Reddy, J.1. Sub-section (1) of Section 37 of the Finance Act, 1978, levied a special duty of excise equal to five percent of the amount of excise duty chargeable on
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Hydle Constructions Pvt. Ltd.
Delhi
Sep-26-2002
Direct Taxation
Income Tax Act, 1961 - Sections 15C, 32A, 32A(2), 33(1), 33B, 80HH, 80HHA, 80HHA(1), 80J, 80J(4), 84, 84(2), 84(7), 256 and 256(1); Indian Companies Act; Finance Act, 1978 - Sections 2(7)
[2003]259ITR344(Delhi)
[1998]229ITR503(AP) followed the aforesaid decision ofBeehive Engineering Co.'s case (Supra) stating:-'For the purposes of Section 2(7)(c) of the Finance Act, 1978,a Division Bench of this court, of which one of us, i.e., Syed Shah Mohd. Quadri, J., was a … S.B. Sinha, C.J. 1. The following questions at the instance of the assessed and/ or the Revenue in respect of the assessment
Tag this Judgment! AI Brief & AskModi Rubber Ltd. Vs. Union of India and Others Overruled
Delhi
Aug-06-1982
Excise
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)
1984(2)ECC30; 1983(12)ELT24(Del)
Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of excise under … cover in its scope, both the basic duty of excise livable under the Central Excises and Salt Act, 1944 and the special/additional/auxiliary duty of excise livable under the Special Acts or Finance Acts. 2. To appreciate the
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.
Kerala
Mar-23-1983
Customs
Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)
1983LC1462D(Kerala); 1983(14)ELT1751(Ker)
duty (additional duty/auxiliary duty) of excise which has been levied in respect of the said goods under the Finance Act, 1978. It is contended therein that the relief in excise duty under the notifications is intended to recover in … of the same date the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Kerala Vs. Tara Agencies
Supreme Court of India
Jul-09-2007
Direct Taxation
Income Tax Act, 1961 - Sections 35B(1A), 35(1)(B) and 801B; Finance Act, 1978 - Sections 2(7), 32A, 35B(1A), 35B(2), 80MM and 80MM(2); Marine Products Export Development Authority Act, 1972 - Sections 3(1); State Financial Corporation Act, 1951 - Sections 2(C); Bombay Sales Tax Act, 1953 - Sections 7 and 8; Kerala General Sales Tax Act, 1963 - Sections 5A(1); Central Sales Tax Act, 1956 - Sections 8(3); Central Sales Tax Rules - Rule 13; Central Excise Act, 1944 - Sections 2
(2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429
the controversy involved in this case, it would be proper to reproduce Section 35B(1A)&(2) as introduced by the Finance Act, 1978:(1A) Notwithstanding anything contained in Sub-section (1), no deduction under this section shall be allowed in relation to any
Tag this Judgment! AI Brief & AskPrabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)
Gujarat
Mar-22-1991
Customs
Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A
1992(57)ELT529(Guj)
duty, under the Customs Tariff Act, 1975. The petitioner is also liable to pay auxiliary duty under the Finance Act, 1978 and also under the Finance Act of the relevant years in question.2. It is contended that the additional … questions which need to be examined and answered in this petition.Petitioner No. 1 is a mill company and Petitioner No. 2 is a shareholder and … Act, 1975 has been enacted with a view to consolidate and amend the law relating to Customs duty. Section 2 of the Act provides that the rates at which the Customs duty shall be levied under the
Tag this Judgment! AI Brief & AskIndian Metals and Ferro Alloys Ltd. Vs. Specified Authority and ors.
Orissa
May-07-1984
Direct Taxation
Income Tax Act, 1961 - Sections 72A and 72A(1)
[1984]149ITR418(Orissa)
provided for in Section 72A(1) (a), (b) and (c). Sub-section (3) to Section 72A was introduced by the Finance Act of 1978 with effect from May 12, 1978, and the said sub-section provided that the Specified Authority after
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.
Karnataka
Jan-31-2006
Direct Taxation
Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4
(2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)
again incorrect. The appellant needed money for expanding the turnover; the appellant had several methods of obtaining this finance eg. From borrowals etc. The appellant however chose to obtain deposits and to lure these deposits, offered the … H.L. Dattu, J. 1. In all these reference cases, the question of law and the facts … a 'Prize Chit' for the purpose of Section 2(e) of the Prize Chits and Money Circulation Scheme (Banning) Act, 1978.14. In our view, the case law which is nearer to the issue which has fallen for our consideration,
Tag this Judgment! AI Brief & AskOrient Arts and Crafts Vs. Commissioner of Income Tax
Allahabad
Dec-01-2004
Direct Taxation
Income Tax Act, 1961 - Sections 32A(2), 35B and 256(1); Finance Act, 1978 - Sections 35B and 35B(1A); Finance Act, 1966 - Sections 2(7); Wealth Tax Act - Sections 5(1)
(2005)198CTR(All)378; [2005]279ITR581(All)
entitled to the benefit under Section 35B(1A). Section 35B was amended by insertion of Section 35B(1A) by the Finance Act, 1978, w.e.f 1st of April, 1978, and was omitted w.e.f. 1st of April, 1980. The ITO found that the … instance of the assessee has referred the following question of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act'), for opinion to this Court:'Whether, on the facts and in the circumstances
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Jansons and Co.
Allahabad
Aug-09-2005
Direct TaxationCivil
Income Tax Act, 1961 - Sections 32A(2) and 256(2); Finance Act, 1978 - Sections 32A, 32A(2), 35A, 35B, 35(B)(1), 35B(1A), 80MM(2) and 256(1); Bihar Sales Tax Act, 1947
(2006)202CTR(All)528; [2006]283ITR175(All)
holding that the assessee Firm fulfilled all the relevant conditions prescribed in Section 35B(1-A) as amended by theu Finance Act, 1978 and was entitled to weighted deduction under Section 35A? Whether the Tribunal was justified in dismissing the department's
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