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Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

Rules 9 and 49 and retrospective validity of the said amendment brought out by Sec. 51 of the Finance Act, are valid. However, the Supreme Court did not accept the contention of the Learned Attorney General that the … In this context, he cited the judgement of the Supreme Court in J.K. Steels Ltd. v. U.O.I. in 1978 (2) ELT 355, he particularly took us through paragraph 45 of the aforesaid Supreme Court judgement. He also … 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices … on 20-2-1982. Sec. 51 of the Finance Act was introduced effective from 28-2-1982. Sec. 11A of the CESA is a general provision available in the

Gadore Tools Pvt. Ltd., New Delhi Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 35-B and 256; Finance Act, 1990

Reported in : (2000)161CTR(Del)472

favor of the Revenue in view of the amendments incorporated in the Income Tax Act, 1961 by the Finance Act, 1990. Finance Act, 1990 incorporated clause (iiib) to Section 28 of the Income Tax Act, 1961 with effect

Dr. B.A. Rajakrishnan Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1986)15ITD33(Coch.)

extravagant and socially wasteful expenditure on advertisement, publicity and sales promotion at the cost of the Exchequer, the Finance Act, 1978 has inserted a new Sub-section (3A) in Section 37 for the disallowance of a part of such expenditure … in Sampath Iyengar's Law of Income-tax, Seventh edn., Vol.2, where the learned author while discussing the law under Section 28 of the Act, states as follows: ... This clause also lays down that the profits of each and

Indian Explosives Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(20)ELT139TriDel

which was cleared between 17.00 hours and 24.00 hours on 28-2-1978 was 104 M.T. As it happened, the Finance Bill, 1978, presented to the Parliament on 28-2-1978, levied a special excise duty at l/20th of the basic … application before the Central Government which, under the provisions of Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed

Godore Tools (India) (P.) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1988)25ITD193(Delhi)

same nature as benefit by way of cheaper export credit except that in the case of a bank finance, the cheaper rate of interest is a pre-determined event while borrowing while the DBK follows the export and … period of the assessee commenced on 1-7-1977 and ended on 30th June, 1978.2. The first ground of appeal of the assessee pertains to its claim … held that 55 per cent of the entire cash receipts representing revenue receipts were taxable as income under Section 28(iv) of the Incometax Act, 1961. He noticed that CCS was paid to the exporter with reference to the

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

be treated as “winnings from horse races”. 7.2. He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source 30 specifically on “winnings from horse … filed under Article 226 and 227 of the ..Respondents Constitution of India, praying to quash the notice dated 28.11.2012 issued by R-3 vide Annexure-B and etc., 7 These petitions having been heard and reserved, are coming on

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised … Duty. Special Excise Duty and Additional Duty of Excise under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. The yarn manufactured by them was captively consumed in the same factory in the manufacture of fabrics.In the … M/s. Podar Mills Ltd. 06-01-81 01-01-78- 31-12-8010. E/1920/84- M/s. Gold Mohar Mills 28-01-81 17-10-80- 31-12-8011. E/2281/84- -do- 24-04-81 16-10-80- 31-12-8012. E/2282/84- -do- 28-04-81 03-11-80- 31-11-8013.

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

be treated as "winnings from horse races". 7.2 He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source specifically on "winnings from horse races" … justice before a Court of summary jurisdiction. The case of Rex v. Wandsworth Justices Ex parte Read, 1942(1)KB 281 is an authority in point. In that case a man had been convicted in a Court of summary

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 … duty-paid Transformer Oil Feed Stock (T.O.FS.) which they receive from outside. Upto 28.2.1978 both T.O F.S. and T.O. fell under Item No.8 of the Central

indo Asian Switchgears (P.) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1985)12ITD65(Delhi)

as the profit of the export business of the assessee for the purposes of a rebate under the Finance Act, 1965. The observations of the Gujarat High Court were to the effect that the sale of such entitlements … Court in Agra Chain Mfg. Co. v. CIT [1978] 114 ITR 840 had referred to the provisions of Section 28(iv) of the Income-tax Act, 1961 ('the Act'), and was of the view that such rights could be brought