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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 … Act in as much as there is no proviso mentioned in Section 30 similar to the proviso of section 20 for to entertain an appeal from the order of the Tribunal to the Appellate Tribunal even after expiry

income-tax Officer Vs. Quality Wines

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : MRTP

Reported in : (1989)31ITD163(Hyd.)

provisions now applicable, the Madras Bench was considering Section 37(3A) as it stood before its omission by the Finance Act, 1980. We are concerned with Section 37(3A) introduced by the Finance Act, 1983.These two provisions are entirely different … of which the disallowance is made. According to the assessee in that case Rs. 1,20,264 for assessment year 1979-80 which was not disallowable under Section 37(3) should not be included in the computation of 'adjusted expenditure' and

Vishal International Production Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)46ITD312(Delhi)

ultimate analysis concluded that the assessee was not an "Industrial Company" as defined in Section 2(7)(c) of the Finance Act, 1980.4. Being aggrieved with the action of the CIT (Appeals), the assessee took up the matter before the … was excluded then the receipts from extra prints processed would represent about 20 per cent of the gross receipts and the Explanation, therefore, would not … Company" and the said stand having been accepted by the CIT (Appeals) for the assessment years 1978-79 and 1979-80. It was explained that, in the earlier years, the assessee had produced certain feature films, namely, 'Roti Kapada

Prayag Upnivesh Evam Awas Nirman Sahkari Samiti Ltd. Vs. Inspecting As ...

Court : Allahabad

Subject : Direct Taxation

Reported in : [1986]17ITD536(NULL)

defintion of transfer, the acquisition proceedings when though started well, could not be continued in view of the Finance Act, 1981. He also submitted that no opportunity was afforded to Shri Virendra Saran regarding the acquisition proceedings against … Act, 1976 had come on the statute book on 28-1-1976, the permission of the Governor of U.P. under section 20 of that Act was obtained for this transfer on 5-9-1980. Thereafter on 10-10-1980, the sale deed was executed

Bombay Coal Ash Co. and ors. Vs. Income-tax Settlement

Court : Income Tax Appellate Tribunal ITAT IT

Subject : Direct Taxation

position of law during the period April 1, 1976, to March 31, 1979.4.3. By Section 20 of the Finance Act, 1979, the second proviso to Section 245D(1) was omitted and, after Sub-section (1) of Section 245D, the following sub-section

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) to … 1979 framed thereunder ("FTT Rules" for short). The petitioner for the months of April, August, September and December, 2001 failed to pay the FTT within the stipulated period. In view of its failure, four separate showcause notices

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.

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 … offices, acting as disbursing officers submitted annual returns of salary in Form No. 24 as required under section 206 of the Income Tax Act, each year.3.2. During the course of processing of such annual returns in Form

Dish T.V. India Limited and anr. Etc. Vs. State of Uttarakhand and ors ...

Court : Uttaranchal

Subject : Media and Communication

Reported in : AIR2009Utr31; (2009)26VST649(NULL)

variation and cognate expressions shall be construed accordingly;The same definition of word 'broadcasting' has been adopted by the Finance Act, 2001 (with the following changes made vide Finance Act, 2003):'broadcasting' has the meaning assigned to it in Clause … In all the above three writ petitions, levy of entertainment tax under the U.P. Entertainments and Betting Tax Act, 1979, on Direct to Home (for short DTH) service provided by the petitioners is challenged, and the question of … matrix of these cases is that the petitioners are granted licenses under Section 4 of the Indian Telegraph Act, 1885 read with Section 5 of … par with the cable operators. In Writ Petition No. 2562 (M/S) of 2007, the petitioner has further pointed out that in the State pf Maharashtra

Subhra Motel (P.) Ltd. Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Land Acquisition

Reported in : (1998)64ITD134(All.)

43B have been brought on statute for effective discharge of liability. On comparison of two Provisos inserted by Finance Act, 1987 in respect of clause (a) and Finance Act, 1989 in regard to clause (b) of section 43B … the rival submissions and have also gone through the relevant provisions of the U.P. Entertainments & Betting Tax Act, 1979 read with the U.P. Entertainment & Betting Tax Rules, 1981. The English translation of the scheme as relied … as under :- "A. (1) The zones/places having a population more than 20,000 but less than 1 lac according to the census 1981. (a) First