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H. Jahangir Bhatusha Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 25(1) and 25(2); Collection of Taxes Act, 1931; Customs Tariff Act, 1975 - Sections 1, 2 and 3; Contract Act - Sections 56; Import and Export Central Act, 1947; Constitution of India - Articles 14, 19(1), 19(6) and 226

Reported in : 1984(15)ELT106(Del)

Matched in: Citation 1984(15)ELT106(Del)

Mangalam Cement Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1992)43ITD292(JP.)

is made to Finance Act, 1965 passed by the British Parliament wherein Sub-section (8) had been added to Section 15 of the Finance Act, 1965 to apply it to the provision of all gifts (other than Inexpensive gifts … to advertisement, publicity or sales promotion in terms of Section 37(3AJ as operative before its omission by the Finance Act, 1985 with effect from 1-4-1986. On the other hand Shri S.K. Kundra, the learned Departmental Representative strongly supported

Madhukar Govindrao Thaware and ors. Vs. Central Bank of India

Court : Mumbai Nagpur

Subject : Limitation

Acts : Limitation Act - Section 5, 29 (2), 8, 3; Recovery of Debts Due to Banks and financial Institutions Act (RDDBFI) 1993- Section 30, 2(b) , 19, 20; Income Tax Act, 1961 - Rule 11, 15; Central Excise Act. 1944 - Section 35H(1); West Bengal Land Reforms Act, 1955 - Section 8 ; Finance Act, 1979 - Section 38 (1); Companies Act, 1956 - section 529A, 20 (3), 25 to 28, 30; Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act,; Non-Performing Assets Act (NPA) - Section 17(1); Code of Civil Procedure (CPC) - Order 21; Income Tax Act, 1961 - Section 260A; Excise Act - Section 35G; The Income-tax (Certificate Proceedings) Rules, 1962 - Rule 55A, 86 ; Debt Recovery Tribunal (Procedure) Rules - Rule 2

with non- payment. Non-payment is nothing but failure to pay when due. As per the provisions of the Finance Act, 1979 amount of FTT collected becomes due within fifteen days from the date of collection thereof. Failure to pay … Petitioners on or about 3/3/2004 filed an application/objection under Rule 11 and 15 of the second schedule of the Income Tax Act, 1961 and other … Tribunal, Nagpur whereby it is held that the provisions of Limitation Act are applicable to an appeal under Section 30 of the Recovery of Debts Due to Banks and financial Institutions Act ( Briefly referred as RDDBFI

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises … . In this cause a show cause notice was initially issued in 1979 for six months. Subsequently, the said show cause notice was replaced by … Ors. v. The Sunni Central board of Waqf U.P. and Ors. . This judgment is with respect to Section 15 of the Limitation Act which provides for "the exclusion of time during which proceedings are suspended". It lays

Capt. A.L. Fernandes Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)714

this decision has been nullified as a result of the insertion of Explanation to section 9(1)(ii) by the Finance Act, 1983, with retrospective effect from 1-4-1979.8. Shri Manohar Chudji, the learned Departmental Representative, appeared before us. It was … Master. He rendered services on the ship 'Lok Nayak' from 1-5-1982 to 9-9-1982 and on 'Lok Vinay' from 15-10-1982 to 31-3-1983. On these dates abovenamed ships were floating outside the territorial water of India. It is mentioned

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)81ITD127(Delhi)

the Expln. 2 inserted in Section 64 of the IT Act, 1961, w.e.f. 1st April, 1980, by the Finance Act, 1979 which reads as follows : "For the purpose of this section, 'income' includes 'loss'." The Hon'ble Supreme Court … referred to with approval by the Hon'ble Supreme Court in the case of CIT v. J.H. Gotta (1985) 156 ITR 323 (SC) as follows : "Speaking generally, subsequent legislation cannot be used for construction of an earlier

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … the State of Uttarakhand from cable operators under Section 4C of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 (hereinafter referred to as the Entertainment Act, 1979). After the petitioner company obtained its statutory licence on 24.03.2006, … notification issued by the Department of Telecommunications, referred to above, guidelines dated 15.03.2001 were issued laying down the procedure for obtaining licences for providing 'Direct-to-Home'

Commissioner of Income-tax Vs. Navabharat Enterprises (P.) Ltd.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 6, 28, 29, 30, 31, 32, 33, 33A, 34, 35, 35B, 35B(1), 36, 37, 37(1), 37(2), 37(2A), 37(2B), 37(4), 38, 39, 40, 41, 42, 43A, 260 and 260(1)

Reported in : (1987)62CTR(AP)189; [1988]170ITR332(AP)

provision of hospitality by a newspaper publisher to informants and contributors is deductible in computing the profits under section 15 of the Finance Act, 1965, to the newspapers published in the United Kingdom. The word 'anything' in section … deliberate legislative amendments restricted and curbed their claim for allowance. The initial step was section 6 of the Finance Act of 1961 which came into effect from April 1, 1962, by which the scope of the proviso to … it was again reintroduced by further amendment with effect from April 1, 1979, through the Taxation Laws (Amendment) Act, 1978. The later amendments are not

Sedco Forex International Drill. Inc. and ors. Vs. Commissioner of Inc ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4(1), 5(2), 9, 9(1) and 119; ;Finance Act, 1999 - Sections 9(1); ;Finance Act, 1983

Reported in : AIR2006SC428; (2005)199CTR(SC)320; [2005]279ITR310(SC); JT2005(5)SC639; (2005)12SCC717

It was further submitted that the amendment to the Explanation to Section 9(1)(ii) was brought about by the Finance Act 1999 and was retrospective since it was clarificatory. It was also stated that the issue whether a statute … the relevant time. The mere fact that the assessments in question has(sic) somehow remained pending on April 1, 1979, cannot be cogent reason to make the Explanation applicable to the cases of the present assessees. This fortuitous … being parts of general use as defined and specifically mentioned in Chapter XV. Now with respect to plastic name plates, if the reference to Chapter

Hari Vishnu Pophale and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 15, 25(1) and 25(2); Import and Export (Control) Act, 1947 - Sections 47

Reported in : ILR1981Delhi514

Aujala/Private Ltd., making the offer of the free gift, was also attached to the said letter. Ministry of Finance informed the petitioner that such free gifts of food stuff were exempted from Customs duty and duty importation … distribution to children and poor people in the International Year of Child, 1979. The milk 'powder was donated by a foreign donor to the petitioners. … promulgated, fortifies this conclusion. (25) The learned counsel for the respondents has led stress on the provisions of section 15 of the Act in support of his contention, that the impungned order under section 25(2) was bad in