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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 … on account of "realisation on extra prints". (c) That CBDT Circular No. 24 dated 23rd July, 1969 stated in positive terms that production of films … 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

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 … 8. Aggrieved by the said order, petitioner filed appeal before the Commissioners (Appeal), who, vide his order dated 24th November, 1999 set aside the said order dated 31st August, 1999 and remanded case for denovo consideration.9. On

Goodyear India Ltd. and anr. Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Finance Act, 1982 - Sections 50; Central Excise Act; General Clauses Act, 1897 - Sections 6

Reported in : 41(1990)DLT194; 1990(49)ELT39(Del)

of Central Excise, thereby pointing out, that on a true and proper interpretation of Section 50 of the Finance Act, 1982, the exemption of set off, granted under the aforesaid notifications, would be availed of first, and the. … the manufacture of rubber products. These products, are, hereinafter, referred to as the inputs. (4) On June 4, 1979 the Central Government, issued a notification No. 201/79-CE whereby, exemption was granted to goods, in the manufacture of … the Assistant Collector, respondent No. 4 herein, vide his letter dated September 24, 1932, rejected the contention of petitioners, and directed petitioners to first calculate

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 … statutes." Mitchum v Foster, 407 U. S. 225 , 407 U. S. 240 , n. 30 (1972), and Lynch v. Household Finance Corp., 405 U. … 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

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

by inserting an explanation in s. 9(ii) of the IT Act, 1961, w.e.f. 1st April, 1979 by the Finance Act, 1983 [140 ITR (St) 116], it is clarified and declared that the income which falls under the head … acting as disbursing officers submitted annual returns of salary in Form No. 24 as required under s.206 of the IT Act, each year.3.2. During the … penalty if a person proves that there was reasonable cause for failure to deduct tax at source. The section unlike the provisions of s. 271(1)(c) does not contain any artificial deeming provisions. The only inroad created is

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

in case of 'Indian Aluminium Company Ltd., Calcutta v. Union of India & Others', decided on May 24, 1979 by one of us (Chadha, J), the petitioners submitted fresh classification lists wherein they claimed that the total … Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of

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 … general managers of both the 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

Tata Tea Ltd. and anr. Vs. State of West Bengal and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 245, 246, 246(1), 246(3), 366 and 366(1)

Reported in : AIR1988SC1435; (1988)70CTR(SC)99; [1988]173ITR18(SC); JT1988(2)SC299; 1988(1)SCALE867; 1988(Supp)SCC316; [1988]3SCR961

effect and Section 25(4) was omitted, It is submitted in the petition that, from the speech of the Finance Minister at the time of introducing the Bill for carrying out the amendments, as well as from the … of it.6. In 1979, the Legislature of the State of West Bengal enacted the Bengal Agricultural Income-tax (Amendment) Act, 1979. By the said Amendment Act, Sub-section (2A) was added after Sub-section (2) in Section 8 of the Bengal … a seller and has thereby transgressed the constitutional limitations contained in Article 246(3) of the Constitution of India read with Entry 46 of List II

Indian Metals and Ferro Alloys Ltd. Vs. Specified Authority and ors.

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72A and 72A(1)

Reported in : [1984]149ITR418(Orissa)

provided for in Section 72A(1) (a), (b) and (c). Sub-section (3) to Section 72A was introduced by the Finance Act of 1978 with effect from May 12, 1978, and the said sub-section provided that the Specified Authority after … of the propose amalgamation of Messrs Kalinga Tubes Limited with the petitioner-company to be effective from January 1, 1979, A scheme of amalgamation was also given to the Specified Authority. On December 11, 1979, the Screening Committee … April 20, 1981, that the petitioner's case would be reconsidered. On April 24, 1981, the Specified Authority heard the petitioner. In the meantime, the petitioner

Commissioner of Income-tax Vs. M. Shajahan

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 10(30) and 10(31); Finance Act, 1988

Reported in : [1996]221ITR594(Ker)

and in holding that the amount representing rubber replanting subsidy is not, taxable ?'2. The assessment year is 1979-80 which ended on March 31, 1979. The original assessment was completed under Section 143(1) on September 24, 1979. … the Income-tax Act because now it has to be noted that Section 10(31) has been inserted by the Finance Act, 1988, with effect from April 1, 1989, to exclude the amount of subsidy received from the Rubber Board