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Chandi Ram and ors. Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

In order to remedy those difficulties, Sub-section (7A) of Section 155 of the Act was introduced by the Finance Act, 1978, with retrospective effect from 1st April, 1974. However, the said amendment also did not serve the purpose and … raised in the present appeals is squarely covered by the decision of this Court in IT Ref. No. 26 of 1997, CIT v. Karanbir Singh, Rqjinder Kuti, decided on 17th Jan., 2007 reported at (2008) 214 CTR

Vivek Narayan Sharma Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Court in the case of Rojer Mathew (supra) considered the question, as to whether Section 184 of the Finance Act, 2017, which does not prescribe qualifications, appointment, term and conditions of service, salary and allowances, etc. suffers from … (Demonetization) Ordinance, 1946 (hereinafter referred to as “the 1946 Ordinance”) and the High Denomination Bank Notes 14 (Demonetization) Act, 1978 (hereinafter referred to as “the 1978 Act”), “all series” of high denomination bank notes were demonetized. He submits … 110-158 Precedents construing the word “any”…………………. Paras 112-127 Purposive interpretation …………………………………… Paras 128-143 Construction of sub-section (2) of Section 26 of the RBI Act……………………………………………………….. Paras 144-157 X. ISSUE No.(ii)……………………………………………….. Paras 159-211 Precedents considering delegated legislation ……….. Paras 162-193

Madras Petro-chem. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (1983)LC1774Tri(Chennai)

were not charging duty on the T.O.manufactured by the appellants out of duty-paid T.O.F.S. The Finance Bill of 1978 effected certain amendments in tariff Item Nos. 8 and 11-A of the GET. These amendments took effect from … SDR drew our attention to the amendment of Rules 9 and 49 with retrospective effect by the 1982 Finance Act. Here also, as with the T.O., there were no gate passes and other excise documentation. Concluding, it was … Central Government which has come to this Tribunal as transferred proceedings under Section 35-P of the Central Excises & Salt Act for disposal as if … was from pre-Budget stock. The Assistant Collector, in his adjudication order dated 26.3.1980 after making due allowances for the pre-Budget quantity of T.O., determined the

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of … importance)Act, 1957 and sub-section (3) of Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, by the Central Government shall stand amended and shall be deemed to have been amended in the manner … all waste goods or scrap goods or bye- products. This benefit was sought to be taken away by Section 26 of the Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 which amended Rule 41E. The validity of

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … the decision of the Supreme Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi (AIR 1978 SC 1591). States have been proceeding on the basis that the Associated Hotels of India case was applicable … in terms of the notifications dated 17th March and 6th June 2012. 26. Mr. Venkataraman sought to distinguish the judgment of the Bombay High Court

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Partnership Act, 1931; Income Tax Act, 1961 - Sections 120, 132, 132(1), 147, 158BB, 158BC, 158BD and 246A; Evidence Act, 1872 - Sections 74 and 75; Constitution of India (15th Amendment) Act, 1963; Code of Civil Procedure (CPC) - Sections 2(17); Parliament Act; Income Tax Act, 1922 - Sections 22(4), 24, 34(1), 37(1), 131(1) and 142(1); Information Technology Act, 2000 - Sections 2(1); Constitution of India (Forty-fourth Amendment) Act, 1978 - Sections 26; Code of Criminal Procedure (CrPC) - Sections 154; Legislative Assembly Rules - Rule 235; Constitution of India (42nd Amendment) Act; Constitution of India - Articles 14, 19(1), 31, 32, 74(2), 105, 148, 149, 150, 151(2), 194, 194(3), 226 and 226(2)

contends that it is the CAG itself, which had made a copy of its report, available to the Finance Ministry and, on the instructions of the Finance Ministry, an independent investigation was carried out and it was … be those of that House and of its members and committees immediately before the coming into force of Section 26 of the Constitution (Forty-fourth Amendment) Act, 1978.(4) The provisions of Clauses (1), (2) and (3) shall apply in

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Partnership Act, 1931; ;Income Tax Act, 1961 - Sections 120, 132, 132(1), 147, 158BB, 158BC, 158BD and 246A; ;Evidence Act, 1872 - Sections 74 and 75; ;Constitution of India (15th Amendment) Act, 1963; ;Code of Civil Procedure (CPC) - Section 2(17); ;Parliament Act; ;Income Tax Act, 1922 - Sections 22(4), 24, 34(1), 37(1), 131(1) and 142(1); ;Information Technology Act, 2000 - Section 2(1); ;Constitution of India (Forty-fourth Amendment) Act, 1978 - Section 26; ;Code of Criminal Procedure (CrPC) - Section 154; ;Legislative Assembly Rules - Rule 235; ;Constitution of India (42nd Amendment) Act; ;Constitution of India - Articles 14, 19(1), 31, 32, 74(2), 105, 148, 149, 150, 151(2), 194, 194(3), 226 and 226(2)

Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)

contends that it is the CAG itself, which had made a copy of its report, available to the Finance Ministry and, on the instructions of the Finance Ministry, an independent investigation was carried out and it was … be those of that House and of its members and committees immediately before the coming into force of Section 26 of the Constitution (Forty-fourth Amendment) Act, 1978.(4) The provisions of Clauses (1), (2) and (3) shall apply in

Ripusudan Dayal and ors. Vs. State of M.P. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

their powers by getting the works carried out without making budgetary provisions and without getting approval from the Finance Department in respect of the works specified at item numbers (iv), (vi), (vii) and (viii) above. (c) Following … shall be those of that House and of its members and committees immediately before the coming into force of Section 26 of the Constitution forty fourth Amendment Act, 1978.”34) Article 194 is similar to Article 105 of the Constitution,

income-tax Officer Vs. Arvind Narain

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1982)2ITD292(Delhi)

property, , . .(pp. 22-23) We may also refer to the provisions of Section 155(7A) inserted by the Finance Act, 1978, with retrospective effect from 1-4-1974. On a reading of the aforesaid judgment of the Supreme Court and the … is this right which is quantified by the Collector under Section 11 and by the Civil Court under Section 26 of that Act. He submitted that this judgment was against the judgment of the Gujarat High Court in

M.S. Associates Vs. Uoi

Court : Guwahati

Subject : Direct Taxation

contends that it is the CAG itself, which had made a copy of its report, available to the Finance Ministry and, on the instructions of the Finance Ministry, an independent investigation was carried out and it was … be those of tbat House and of its members and committees immediately before the coming into force of section 26 of the Constitution (Forty-fourth Amendment) Act, 1978.(4) The provisions of clauses (1), (2) and (3) shall apply in