Advanced Search Results

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 … joint lock and key of the Distillery Officer and the distiller. Rule 18 of the said rules provide that the Government shall not be responsible

Commissioner of Income-tax Vs. Ambalal Kilachand and (Late) Tulsidas K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1972; Income Tax Act, 1961 - Sections 5, 5(1), 90, 91, 194 and 198

Reported in : (1995)124CTR(Bom)252; [1994]210ITR844(Bom)

United Kingdom has undergone some modifications in 1965. There has been a further change by reason of the Finance Act of 1972 of the United Kingdom. In the case of CIT v. Blundell Spence and Co. Ltd. : … case of the other assessee by its order dated January 29, 1980, in Income-tax Appeal No. 27/(Bom) of 1979. Following this decision, the Tribunal has, in the present case also, upheld the contention of the assessee. From … of the Tribunal, the following question has been referred to us under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and … Division Bench of this court had considered the provisions of sections 16(2), 18(5) and 49B of the Indian Income-tax Act, 1922. In this case, the

Maine Vs. Thiboutot

Court : US Supreme Court

Subject : Land Acquisition

Foster, 407 U. S. 225 , 407 U. S. 240 , n. 30 (1972), and Lynch v. Household Finance Corp., 405 U. S. 538 , 405 U. S. 543 , n. 7 (1972), noted that § 1983's … divided by the 1874 statutory revision into a remedial section, Rev.Stat. § 1979, and jurisdictional Page 448 U. S. 7 sections, Rev.Stat. §§ 563(12) and … that petitioners had deprived them of welfare benefits to which they were entitled under the federal Social Security Act. Given that Congress attached no modifiers to the phrase "and laws," the plain language of the statute embraces … be no doubt that § 1 of the Civil Rights Act [of 1871] was intended to provide a remedy, to be broadly construed, against all

Mcdowell and Co. Ltd. Vs. Commercial Tax Officer

Court : Supreme Court of India

Subject : Direct TaxationSales Tax

Reported in : AIR1986SC649; (1985)2CompLJ137(SC); (1985)47CTR(SC)126; 1985(5)ECC259; [1985]154ITR148(SC); 1985(1)SCALE788; (1985)3SCC230b; [1985]3SCR791; [1985]59STC277(SC); 1986(1)LC595

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 the … Kerala : [1976]2SCR690 , this Court restated the position thus (at p. 189):Excise duty, it is now well settled, is a tax on articles produced

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. … 718, Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey Philips India Ltd. AIR 1986 SC 806, Pournami Oil Mills v. … foreign suppliers and goods had also arrived at Bombay Port on November 18, 1980. The Supreme Court held that the facts of the economic situation

East Coast Commercial Company Ltd. Vs. Income-tax Officer and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131, 147, 148, 148(2), 149(1), 151 and 297(2)

Reported in : [1981]128ITR326(Cal)

the notice the period of eight years specified in that sub-section before its amendment by Clause (a) of Section 18 of the Finance Act, 1956 (18 of 1956), had expired in respect of the year to which the … the new Act and/or Section 34 of the old Act prior to and after its amendment by the Finance Act, 1956, and by the Indian I.T. (Amend.) Act, 1959. 1. I.T. Act, 1961. '297. Repeals and savings.--(1) The

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section … claimed by the trust. The revenue appealed. This court noticed that the appeals covered three distinct periods- (i) 1979-80 to 1983-84, (ii) 1984-85 to 1991-92, and (ii) 1992-93 to 1996-97. This court held that for the first

Timblo and Timblo Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(10)ECC27

period of six months. Since the period relates prior to the amendment of 27(e) and 27(f) under the Finance Act of 1980 (effective from 18-6-1980), the artificial definition under the Finance Act of 1980 should not be applied … recovered from them for the period from 1-9-1977 to 30-9-1978.3. Another show cause -notice was received during April, 1979 to show cause as to why a sum of Rs. 2,44,730.11 should not be recovered as basic duty … the appellants. He urged that Entry 27(e) referred to 'Extruded shapes and sections including extruded pipes and tubes'. 27(f) referred to 'Containers, made of aluminium'.

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

authorities. On contacting, the customs authorities informed the petitioner trust that on 18th June, 1979, another notification was issued by the Ministry of Finance, Government … 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. … granted exemption from customs duty and import, restrictions under Notification dated 16-7-1977 (issued under section 25(1) of the Act). He also took note of the certificate from the Government of Maharashtra.The letter finaily state J: 'MILK' power

M.P. Mattur and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Civil

Acts : Specific Relief Act, 1963 - Sections 34; Court Fees Act, 1817 - Sections 7(IV); General Clauses Act, 1897 - Sections 21

Reported in : 1991(21)DRJ249

the case in hand The disposal in the present case is with the concurrence of the Ministry of Finance by the Ministry of Works and Housing and so far as the single work capital expenditure is concerned, … the details. However, the DTCBoard, subsequently, reviewed its carrier decision of April. 1979 on the ground that occupants of the staff quarters in other colonies … houses built under subsidisedhousing scheme will be decided in six months'.This settlement is covered under Sub-section (3) of Section 18 cf the industrial Disputes Act, Subsection (3) of Section 18 of the Industrial Disputes Act reads as under