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D.D. Shah and Brothers Vs. Union of India (Uoi) and anr.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1A), 10(1), 35B(1A), 80IA, 80IA(4), 80IA(5), 80IA(6), 80IB, 80IB(2), 80IB(4), 80HH and 80HH(2); Rajasthan Sales-tax Act, 1954; Finance Act, 1999; Finance Act, 1961; Kerala General Sales tax Act, 1963; Central Sales-tax Act, 1956 - Sections 8(1), 8(3) and 8(3)(1); Central Sales-tax Rules - Rule 13; Tea Act, 1953 - Sections 3, 4 and 16A; Uttar Pradesh Sales-tax Act; Karnataka Sales Tax Act, 1957; Central Excise Act; Madhya Pradesh General Sales-tax Act, 1958 - Sections 2; Finance Act, 1978 - Sections 2(7); Finance Act, 1966 - Sections 2(5); Finance Act, 1967

Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425

the Court was considering the merit of the expression 'industrial company' as used in Section 2(7)(c) of the Finance Act, 1978. Under the Finance Act, 1978, 'industrial company' was defined to mean a company which is mainly engaged in … the meaning of 'manufacture' and quoted with approval the following passage from Anheuser-Busch Brewing Association v. United States 52 L.Ed. 336, 338 :'Manufacture implies a change, but every change is not manufacture, and yet every change in

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 … 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 … short, CESTAT'). Learned Counsel, who appeared for the respondents in CEAC No. 5/2007 challenged the maintainability of this appeal. Though nobody appeared for the respondents

S.P. Gupta Vs. President of India and ors. Overruled

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 19(1), 32, 74, 74(1), 74(2), 124, , 136, 139A, 163, 216, 217, 217(1), 217(2), 218, 221(1), 222, 224, 224(1) 226, 233(1), 234 and 368; Indian Penal Code (IPC), 1860 - Sections 166; Code of Criminal Procedure (CrPC) , 1973 - Sections 133, 162 and 162(1); Code of Civil Procedure (CPC) , 1908 - Sections 91 and 92 - Order 17, Rule 2 - Order 31, Rule 19A; Evidence Act - Sections 114, 123, 124, 132, 162 and 162(1); Government of India Act, 1935 - Sections 220; Judges (Inquiry) Act, 1968

Reported in : AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

5(2)(a)(ii) and second proviso. Section 5 (2) (a) (ii) was amended with effect from May 28, 1972 by Finance Act, 1972 and the words 'in the Union Territory of Delhi' were added after the word 'manufacturer' so as … of the number of judges should be from outside.359. Another Law Commission was set up some time in 1978 and the Bar Council of India in its reply dated 8-9-1979 to questions Nos. 11 and 12 answered

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)

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 … expression 'duty of excise' has also been defined by the legislature under Clause (c) of the Explanationn to Section 5 of the Central Excises and Salt Additional Duties of Excise (Amendment) Act, 1980 which is an act further

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : 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

Reported in : (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 … members were returnable to the members without interest after the expiry of 5 to 10 years depending on the nature of the goods involved. Based … 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,

Commissioner of Income-tax Vs. Ampro Food Products

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 37(3), 37(3A) and 80VV

Reported in : 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)

assessee.' 6. Sub-sections (3A), (3B), (3C) and (3D) of section 37 of the Act were inserted by the Finance Act, 1978, with effect from April 1, 1979. We may point out here that section 37 of the Act which … judgment of the Karnataka High Court in Smith Kline and French (India) Ltd. v. CIT [1952] 193 ITR 582 and also the judgment of the Calcutta High Court in CIT v. Bata India Ltd. : [1993]201ITR884(Cal) and

Commissioner of Income-tax Vs. Beehive Engineering Co. and Allied Indu ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 28 and 80HH

Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)

orders of the Tribunal. Before we construe the definition of the 'industrial company' in section 2(7)(c) of the Finance Act, 1978, it would be useful to notice the findings of fact recorded by the Tribunal. 6. From the order … manufacture. He also recorded the finding that the income of the assessee from those activities was more than 51 per cent. However, following the judgment of the Orissa High Court in CIT v. N. C. Budharaja and

Commissioner of Income Tax Vs. Hydle Constructions Pvt. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : 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)

Reported in : [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 … year (as computed before making any deduction under Chapter VI-A of the said Act) is not less than 50% of the total income. The said question has also not been gone into by the Authorities in the

Sri. K. Mahendar Vs. the Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45(5), 143(1), 143(3), 148 and 155(7A); Finance Act, 1978; Direct Tax Laws (Amendment) Act, 1978; Finance Act, 1987; Limitation Act - Sections 5

Reported in : (2008)214CTR(Mad)598; [2008]303ITR245(Mad)

The Assessing Authority further pointed out that under Section 155(7-A) (since omitted with effect from 1.4.1992) introduced the Finance Act, 1978 with effect from 1.4.1974 and amended by the Direct Tax Laws (Amendment) Act, 1978 with effect from 1.4.1988, … rebuttal evidence. They have further stated that they would not oppose the applications of the Housing Board under Section 5 of the Limitation Act.In the light of the statements contained in the counter affidavit of the claimants, we

Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

has not been claimed by the assessee. This position is further obvious from the fact that in the Finance Act, 2001, Explnation 5 has been inserted in section 32(1)(ii) with effect from 1-4-2002. It has been inter alia … cases may be briefly noticed.Mr. Ram Nath Jindal had purchased truck No. HRN 345 in the assessment year 1978-79 for Rs, 62,000. He had sold for Rs. 64,300 and claimed depreciation @ 30 per cent. This claim