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Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : 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

Reported in : 1992(57)ELT529(Guj)

implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also provides that the … 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

Commissioner of Income Tax, Kerala Vs. Tara Agencies

Court : Supreme Court of India

Subject : Direct Taxation

Acts : 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

Reported in : (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 … of tea and blending the same for the purpose of export is entitled to weighted deduction under Section 35B (1A) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') in respect of expenditure incurred

Commissioner of Service Tax Vs. Delhi Gymkhana Club Ltd.

Court : Delhi

Subject : Service Tax

Acts : Central Excise Act, 1944 - Sections 35, 35D, 35E, 35E(5), 35G, 35H, 35L, 73, 75, 75A, 76, 77 and 78; Finance Act, 1994 - Sections 65, 66, 67 and 105; Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; Finance Act, 1999; Finance Act, 2003; Customs Act - Sections 129D(5); Custom and Central Excise Laws (Amendment) Act, 1988; Service Tax (Determination of Value) Rules, 2006; Constitution of India - Articles 226 and 227

Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)

along with the service tax. Therefore, I cannot hold it good that members' club is covered by the Finance Act, 1994 for imposition of service tax to use its space as 'mandap'. So far as the other point … of Special Importance) Act, 1957 (58 of 1957), or the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), or that any goods are or not covered by a particular notification or order issued … A.K. Sikri, J.1. The appellant, namely, Commissioner of Service Tax, has preferred this appeal under Section 35 of the Central Excise Act, 1944 (hereinafter referred to as the Act). The impugned orders are passed by

Commissioner of Income-tax Vs. Jansons and Co.

Court : Allahabad

Subject : Direct TaxationCivil

Acts : 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

Reported in : (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 … was justified in law in 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

Commissioner of Income-tax Vs. Gujarat State Fertilizers Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 43(1), 43A and 43A(1)

Reported in : (2003)179CTR(Guj)266; [2003]259ITR526(Guj)

(No. 2) Act of 1967, with effect from April 1, 1967, whereas Section 32A was inserted by the Finance Act, 1976, with effect from April 1, 1976. Hence, the non obstante clause in Section 43A could not have … 203).3. The liability for the instalments towards the cost of the assets for the calendar years 1976,1977 and 1978 (relatable to the assessment years 1977-78, 1978-79 and 1979-80) increased by reason of fluctuation in the foreign exchange … even in respect of development rebate. Section 43A(1) itself refers to Section 35(1)(iv) {capital expenditure on scientific research related to the business) and Section 35A

T.R. Ganapathy Chettiar Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1999)240ITR33(Mad.)

history would be necessary to keep the matter in the right perspective.The development rebate was introduced by the Finance Act, 1955. In the Budget Speech ([1955] 27 ITR (St.) 42), the Finance Minister referred to the recommendation of … family consisting of the karta and his wife. For the assessment year 1978-79, corresponding to the previous year ended on March 31, 1978, the assessment … or for creation of asset or remittance abroad for a period of eight years.Sub-section (11) was introduced in section 35 to enable the Income-tax Officer to withdraw the allowance granted by recomputing the income in case of any

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 3(6), 12, 15, 49 and 68; Central Excise Act; Custom Tariff Act, 1975 - Sections 3; Finance Act

Reported in : 1991LC16(Gujarat); (1992)1GLR548

implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also provides that the … 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

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in … either expressly or by necessary implication retrospective. (See CED v. M.A. Merchant.) 35. We would also like to reproduce hereunder the following observations made by … 28 had to interpret Rule 1­BB, inserted in Wealth Tax, 1957 w.e.f. 01.04.1979. For Assessment Year 1977­78 and 1978­79 assessment order was passed on 08.02.1983 by which time Rule 1 BB had been introduced in the Rule.

Commissioner of Income-tax Vs. Bachraj Dugar

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35CCA

observations made by the Tribunal are wholly unwarranted and uncalled for. 4. Section 35CCA was inserted by the Finance Act, 1978. It is evident therefrom that, before any deduction could be made in respect of donation, certain conditions, as … : '28. It is evidently on the basis of this recommendation that Clause (iv) of Sub-section (2) of Section 35 was amended to make express what was implicit in it. The amendment introduced the words 'or any other'

C.K. Rajan Vs. State of Kerala and ors.

Court : Kerala

Subject : Trusts and Societies

Acts : Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Sections 92 and 151 - Order 26, Rule 10; Kerala Guruvayur Devaswom Act, 1978 - Sections 27

Reported in : AIR1994Ker179

Reproduction, College of Veterinary and Animal Sciences, Mannuthy, Thrissur and Shri Ravindran, Finance Officer, Guruvayur Devaswom. In the audit report by the Local Fund authorities, … (i) It is not disputed that the management of the Guruvayur temple is governed by the Guruvayur Devaswom Act, 1978. There may be other State legislations governing the functioning of religious institution in the State. The High Court … custom or otherwise from or in the Devaswom or its established usage in regard to any other matter. Section 35(1) enacts a prohibition against the Committee or the Commissioner or the Government from interfering with the religious or