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Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … to furnish the remaining details by 30-5-1995. However, the deductor filed the required details in his letter dt. 12th June, 1995. According to the assessing officer. the company repeated its denial made in the earlier letter about

Dr. Manickchand R. Tanga Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 64 and 64(1)

Reported in : [1991]190ITR336(KAR); [1991]190ITR336(Karn)

admitted. In order to effectively counter the device of circumventing this provision through interpolation of a trust, the Finance Act, 1979 has inserted a new Explanation 2A to provide that where a minor child of an individual is a … in the total income of that parent who has the higher income.' 12. Mr. Chandrakumar contended that this Explanation 2A is only clarificatory in nature … firms of M/s. R. A. Tanga and M/s. Tanga Agencies is includible in the applicant's total income under section 64(1)(iii) of the Income-tax Act, 1961, for the assessment year 1977-78 ?' 2. The relevant facts are that

Gordon Woodroffe Ltd. Vs. Regional Commissioner, Employees Provident F ...

Court : Chennai

Subject : Labour and Industrial

Acts : Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 2; Industrial Disputes Act, 1947 - Sections 12(3)

Reported in : (2002)IILLJ653Mad

the said period is not correct. The petitioner has taken into account the overall position of accounts and finance of all the establishments of the group companies with a view to take undue advantage under the Act. … reached on the demands relating to wages and dearness allowance in January, 1979, and when the union was required to give up other demands at … holidays. However, under a settlement dated September 15, 1976, entered into between the company and its union under Section 12(3) of the Industrial Disputes Act, 1947, it was, inter alia, agreed in Clause (4) of the settlement that

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

(No. 2) Act 1967, Finance Act, 1970, Finance (No. 2) Act 1971, Finance Act, 1974, Finance Act, 1977, Finance Act, 1979, Finance Act, 1981 and lastly Finance Act, 1985 by which the crucial words 'this Clause and' were inserted … for the sake of convenience.2. The first point in dispute is as regards the quantum of deduction under Section 36(1)(viii) of the Income-tax Act, 1961 ('the Act')- The assessee, Andhra Pradesh State Financial Corpn., is approved by … other words, it was 40/140. By a letter, F. No. 204/35/73-IT(A-II), dated 12-11-1973, the Board explained that this 40 per cent is to be worked

Ashok Griha Udyog Kendra Pvt. Ltd. Vs. Collector of Central Excise and ...

Court : Allahabad

Subject : ExciseFood Adulteration

Acts : Finance Act, 1975; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2; Factories Act, 1948 - Sections 2; Finance Act, 1979; Finance (No. 2) Act, 1980; Central Excises Act, 1944 - Sections 2, 3, 3(1), 35 and 36; Uttar Pradesh Sales Tax Act; Punjab General Sales Tax Act, 1948 - Sections 2; Food Adulteration Act; Central Excise Rules - Rule 9B; Constitution of India - Article 16 and 366(12)

Reported in : 1982(10)ELT309(All)

term, the 'Factory' has the meaning assigned to it in Section 2(m) of the factories Act, 1948'.By the Finance Act, 1979 the exclusions remained as before but the description of the Tariff Item was modified so as to read … protest and it has been making representations before the Departmental Authorities. It was granted exemption in respect of 12 items by an order dated 8/9-3-1978 passed by the Superintendent, Central Excise, Kanpur. That provisional exemption was allowed

Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)

Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent leviable under Section 32(1) of the finance Act 1976, together with an additional duty leviable under Section 3 of the Customs Tariff Act 1976. However, by … together under a common judgment. 2. Appellants in these writ appeals are the respondents in W.P. 298 of 1979 and W.P. 459 of 1979 (and will hereinafter be referred to as the respondents). The respondent in W.A.

Dharampur Leather Cloth Co. Pvt. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(10)ECC173

4 i.e. Section prior to its supersession without reading into it the explanation answered (inserted ?) by the Finance Act of 1982. Shri Ajwani, the learned Sr. Departmental Representative has pleaded that the judgment of the Hon'ble Madras … the case of Sharda Silicate and Chemical Industries, Coimbatore v.Collector of Central Excise, Coimbatore and Another reported in 1979 ELT (J) 20, wherein the Hon'ble Madras High Court had held that if different prices charged from different … Collector at the time of adjudication. It was further argued that RT 12 returns had been finalised according to the approved classification list and the

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey Philips India Ltd. AIR 1986 … the said notifications dated July 30, 1999 and the order of assessment for the period 1999-2000 made under Section 12 of the Orissa Sales Tax Act in so far as it disallows the exemption for the period after

Collector of Central Excise, Hyderabad Etc. Etc. Vs. M/S. Vazir Sultan ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1978 - Sections 37 (1); Central Excises and Salt Act, 1944 - Sections 2, 3 and 12B; General Clauses Act, 1897 - Sections 6; Central Excise Rules, 1944 - Rules 9(A) and 56A; Central Excises and Customs Law (Amendment) Act, 1991

Reported in : 1996IIAD(SC)580; AIR1996SC3025; 1996(54)ECC94; 1996(83)ELT3(SC); JT1996(3)SC112; 1996(2)SCALE603; (1996)3SCC434; [1996]2SCR1194

ORDERB.P. Jeevan Reddy, J.1. Sub-section (1) of Section 37 of the Finance Act, 1978, levied a special duty of excise equal to five percent of the amount of excise duty chargeable … came into effect on and from March 1, 1978 and was to remain in force till March 31, 1979. Sub-section (3) provided that the said levy shall be in addition to the duties of excise chargeable on … on cigarettes removed by the respondent between March 1, 1978 and March 12, 1978. The respondent's case was and is that though cleared on or

Jerome (Appellant) Vs. Kelly (Her Majesty's Inspector of Taxes (Respon ...

Court : House of Lords

Subject : Land Acquisition

trusts has been part of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from … give rise to this appeal, the relevant provisions were sections 46 and 58 of the Capital Gains Tax Act 1979. 5. The facts are stated in the speech to be delivered by my noble and learned friend Lord … gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, … provisions which identified exactly when the disposal and acquisition took place. Section 12(2) provided that when a contract was made to acquire or dispose of