Advanced Search Results

The Century Spinning Mfg. Co. and ors. Vs. State of West Bengal and or ...

Court : Kolkata

Subject : Sales Tax

Reported in : [1989]73STC277(Cal)

Act of 1954') which were incorporated in the said Acts respectively by the Bengal Finance (Sales Tax) Amendment Act, 1979 (hereinafter referred to as 'the 1979 Amendment').3. Learned counsel appearing for the appellants and the writ petitioners have … runs counter to the provisions of entry 92A and article 286 of the Constitution of India as also Section 27 of the Act.4. That the 1979 Amendment imposes unreasonable restriction on the fundamental right of the dealers to … Bihar reported in AIR 1983 SC 1019, facts were that Sub-section (1) of Section 5 of the Bihar Finance Act provided for the levy of surcharge on every dealer whose gross turnover during a year exceeded Rs. 5

Singapore Airlines Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129DD; Finance Act, 1979 - Sections 35(2), 35A(1) and 38(3); Finance Act, 1997 - Sections 38; Foreign Travel Tax Rules, 1979 - Rules 4, 9 and 10A

Reported in : 2004(73)DRJ168; 2004(94)ECC332; 2004(175)ELT89(Del)

imposing a penalty of Rs.2,07,840/- under Section 35A(1) {clarified in the impugned order as Section 38(3)} of the Finance Act, 1979 (as amended){for short the Act} read with Rule 4 of the Foreign Travel Tax Rules, 1979 (as amended), … control of the petitioner, inasmuch as, initially the pay order, for the amount to be deposited, obtained on 27 August 1997 was misplaced and was traced out on the next date but due to banks' strike on

The D.C.i.T. Vs. Mangal Dayak Chit Fund (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)92ITD258(Hyd.)

I.T.A. No. 240/Hyd/2001 is represented by Shri Hari Agarwal. In I.T.A. Nos. 545/Hyd/2001 (M/s. Jasya Bharagavi Chits & Finance (P) Ltd.) and ITA No. 18/Hyd/01 (M/s. Krishnajyothi Chits Funds (P) Ltd. none appeared on behalf of the … in anticipation of such an argument, argued that the Board instruction No. 1979 dated 27.3.2000 specifying monetary limits for the departmental appeals do not apply … case are as follows.3.2 All these assessees are Chit Fund Companies. They are governed by the Chit Funds Act 1982 and the A.P. Chit Funds Act 1971 and the Rules formed there under. The assessees have filed … arising for adjudication in these appeals is whether the penalty levied under Section 271 B by the Assessing Officer, in the case of a Chit

Zenith Bearing Enterprises Vs. Collector of Customs (Acc)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Education

Reported in : (1995)(75)ELT801Tri(Mum.)bai

the context of the provisions of section 23 of the Customs Act prior to the amendments by the Finance Act, 1983. He, however, sought to advance his argument that notwithstanding the amendments carried out in Section 23, the … Delhi High Court in the case of Sialkot Industrial Corporation reported in 1979 (4) E.L.T. (J 329) was in the context of the provisions of … till the execution of the order for clearance has to be taken as covered under the provisions of Section 27. As indicated above, however, the discussion and the finding are more of academic importance here, and even going

G.V.S. Raju Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1984)7ITD795(Mad.)

though not capital assets in terms of Section 2(14)(iii) of the Act and as per provisions of the Finance Act, 1979, agricultural income should be aggregated with the non-agricultural income for the purpose of levying tax on non-agricultural income. … arises directly or indirectly-(i) to (iii) ** ** ** (iv) subject to the provisions of Clause (i) of Section 27, in a case not falling under Clause (i) of this Sub-section, to the spouse of such individual from

Jaisingrao Pandurang Badadare and Etc. Vs. State of Maharashtra and or ...

Court : Mumbai

Subject : Trusts and SocietiesConstitution

Acts : Maharashtra Co-operative Societies Act, 1960 - Sections 27(3); Maharashtra Co-operative Societies (Amendment) Act, 1984; Constitution of India - Article 14

Reported in : AIR1985Bom454; 1985(2)BomCR213; (1985)87BOMLR29

disposed of by this common judgment.2. In all these writ petitions, the first proviso to sub-section (3) of Section 27 of the Maharashtra Co-operative Societies Act. as amended, is challenged on various grounds. In Writ Petition No. 3952 … which have invested part of their funds in the shares of the federal society, so as to protect financial interests of the said society.7. For properly appreciating the controversy raised before us, it will be worthwhile if

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'.

T.R. Ganapathy Chettiar Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1999)240ITR33(Mad.)

history would be necessary to keep the matter in the right perspective.The development rebate was introduced by the Finance Act, 1955. In the Budget Speech ([1955] 27 ITR (St.) 42), the Finance Minister referred to the recommendation of … 2,39,188 which included investment allowance of Rs. 1,37,951 and was to be carried forward. For the assessment year 1979-80, the assessment was made on April 18, 1980, again determining the income at a net loss of Rs. … 1. These appeals are directed against the rectification made under section 155(4A) of the Income-tax Act, 1961, for the purpose of withdrawing 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 … above, Martinez Page 448 U. S. 11 v. California, 444 U. S. 277 (1980), held that § 1983 actions may be brought in state courts.

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 … the land executed the conveyances. 7. The Inland Revenue submit, however, that this scheme has been displaced by section 27(1) of the 1979 Act, which provides that where an asset is disposed of and acquired "under a contract",