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Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957

Reported in : AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)

we reproduce the relevant provision in only one of the Finance Acts. We propose to refer to the Finance Act 1979 since that is the Finance Act which was in operation when the present controversy in regard to the … India under Sub-rule (1) of Rule 8 of the Central Excise Rules 1944, one bearing No. 123/ 74-C.E. dated Ist August 1974 and the other … The manufacture of tires is subject to duty of excise under the Central Excise and Salt Act 1944. Section 3 Sub-section(i) of this Act provides that there shall be levied and collected in such manner as may

Singapore Airlines Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129DD; Finance Act, 1979 - Sections 35(2), 35A(1) and 38(3); Finance Act, 1997 - Sections 38; Foreign Travel Tax Rules, 1979 - Rules 4, 9 and 10A

Reported in : 2004(73)DRJ168; 2004(94)ECC332; 2004(175)ELT89(Del)

imposing a penalty of Rs.2,07,840/- under Section 35A(1) {clarified in the impugned order as Section 38(3)} of the Finance Act, 1979 (as amended){for short the Act} read with Rule 4 of the Foreign Travel Tax Rules, 1979 (as amended),

The Indian Hotels Company Ltd. and Others Vs. the Income Tax Officer, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J(1), 80J(4), 80J(6), 32A, 33 and 256(2); Finance Act, 1979 - Sections 2(7); Central Sales Tax Act, 1956; Finance Act, 1968 - Sections 2(6); Finance Act, 1973 - Sections 2(7); Constitution of India - Article 139A

Reported in : AIR2000SC2645; [2000]245ITR538(SC); JT2000(9)SC139; 2000(5)SCALE475; (2000)7SCC39; [2000]Supp2SCR261

an article or thing specified in the list in the Eleventh Schedule. (Emphasis supplied)9, Chapter II of the Finance Act, 1979 provides for rates of income tax. Relevant part dealing with the Company is as under:2(7) For the purposes … Flight Kitchen of the appellant was engaged in the manufacture or production of articles within the meaning of Section 80J(4)(iii) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and it was not part … M.B. Shah, J.T.C. Nos. 20 to 24 of 1989:1. Under Article 139A of the Constitution, the appeals which were pending before

Combatta Aviation Ltd. Vs. Union of India (Uoi)

Court : Delhi

Subject : Civil

Acts : Finance Act, 1979 - Sections 28(3), 35(1), 35(2), 38(3) and 38(5); FTT Rules, 1979 - Rules 4, 9 and 10A

Reported in : 2000(68)ECC52; 2000LC390(Delhi); 2000(115)ELT622(Del)

been authorised to collect Foreign Travel Tax livable under [sub-section] (1) of Section 35 of the Finance Act, 1979, read with Notification No. 4/ FTT/ 79, dated 16th June, 1979 issued under [sub-section] (2) of Section 35 … in the Finance Act and FTT Rules. The penalty imposed on the applicant is justified. Impugned order upheld. Finance Act, 1979: Section 38(3); FTT Rules, 1979: Rule 10A.Revision Application rejected. - LABOUR & SERVICES Disability Pension: [Vikramajit Sen, Sanjiv Khanna

Commissioner of Income Tax Vs. N. C. John and Sons Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1996)135CTR(Ker)319

inserted by Finance Act, 1978 w.e.f. 1st April 1978, but to stand deleted w.e.f. 1st April, 1980 by Finance Act, 1979 (where such expenditure is incurred before the 1st day of April, 1978);(ii) obtaining information regarding markets outside India … personal expenses of the assessee) referred to in cl. (b), he shall, subject to the provisions of this section, be allowed a deduction of a sum equal to one and one-third times the amount of such expenditure … with regard to the deduction under s. 35B of the IT Act, 1961 is common, whereas in IT Ref. Nos. 227 and 228 additionally three

Commissioner of Income Tax Vs. Televista Electronics P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 139(8), 140A, 154, 192 to 194, 194A, 194C, 194D, 195, 208(2), 209, 209(1), 209A, 209A(1), 209(2), 209A(4), 210(3), 211, 211(1), 212, 215(5), 217 and 256(1); Finance Act, 1979

Reported in : (2007)213CTR(Del)143; [2008]298ITR172(Delhi)

tax before the date on which the last Installment of advance tax is payable in his case. The Finance Act, 1979, has amended Section 209A to provide that such revised estimates of advance tax can be furnished on or … would get attracted only if the assessed is in the first place liable to pay advance tax under Sub-section (1) or Sub-section (2) of Section 209A as the case may be. He sought to place reliance on the

Commissioner of Income-tax, Madras Vs. M/S. Express Newspaper Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(C), 147, 245C(1), 276C, 277 and 278B; Indian Income Tax Act, 1922; Finance Act, 1979

Reported in : AIR1994SC1389; (1994)116CTR(SC)496; [1994]206ITR443(SC); JT1994(1)SC50; 1994(1)SCALE39; (1994)2SCC374; [1994]1SCR64

ORDER

State of Karnataka and ors. Vs. Thirumala Distilleries

Court : Karnataka

Subject : Excise

Acts : Karnataka Excise Act, 1965 - Sections 16(3), 22, 23, 36 and 45; Karnataka Excise (Distillery and Warehouse) Rules, 1967 - Rules 24, 25, 26 and 34; Karnataka Excise (Excise Duties and Fees) Rules, 1968 - Rule 2; Evidence Act, 1872 - Sections 3, 4, 17 and 114; Constitution of India

Reported in : 2004(6)KarLJ194

99, replacing earlier legislation). Further it was pointed out that the capital gains tax legislation (starting with the Finance Act, 1965) does not contain any provision corresponding to Section 460. The intention should be deduced, therefore, it was … be so dealt with has been confirmed by later legislation as to 'value shifting' : Capital Gains Tax Act, 1979, Section 25 et seq. These arguments merit serious consideration. In substance they appealed to Barwick, C.J. in Feder Commissioner … in the light of the relevant provisions of the Karnataka Excise Act, 1965 and the Rules framed thereunder and also the precedents.2. This is a

Commissioner of Income-tax Vs. Bhagat Construction Co.

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 32A, 154 and 256(1); Finance Act, 1979 - Sections 2(7)

Reported in : (2001)171CTR(Del)648; [2002]253ITR177(Delhi); [2001]119TAXMAN375(Delhi)

is justified in holding that the assessed-company is an industrial company as defined in Section 2(7)(c) of the Finance Act, 1979, and if so whether the assessed-company is entitled to a concessional rate of tax ? 2. Whether, on … 1. At the instance of the Revenue, the following questions have been referred for the opinion of this court

indo-japanese Industries Limited Vs. Assistant Collector, Central Exci ...

Court : Kolkata

Subject : Excise

Acts : Finance Act, 1979; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Central Excise Act; ;Uttar Pradesh Sales Tax Act; ;Stamp Act; ;Industries (Development and Regulation) Act, 1951 - Sections 10 and 29B; ;Central Excise Rules, 1944 - Rule 8(1); Factories Act, 1948 - Section 2

Reported in : 1986(24)ELT527(Cal)

have to be contrasted with Tariff Item No. 35 as it stood before it was deleted by the Finance Act, 1979.Tariff Item 35. PARTS OF CYCLES OTHER THAN MOTOR CYCLES NAMELY :-(i) Free wheels, (ii) Rims.Tariff Item 68. … Central Excise, Calcutta. XIII Division. By the said order dated 25th June, 1981 the Assistant Collector, Central Excise, the Respondent No. 1 herein, directed the … for human consumption;(b) opium, Indian hemp and other narcotic drugs and narcotics; and(c) dutiable goods as defined in Section 2(c) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Explanation.--In this Item, the expression 'factory' has