Advanced Search Results

Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957

Reported in : AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)

in regard to the interpretation of the expression 'duty of excise' arose between the assessee and the Revenue. Section 32 of the Finance Act 1979 provided as follows:32. Special Duties of excise-(1) In the case of goods chargeable … we reproduce the relevant provision in only one of the Finance Acts. We propose to refer to the Finance Act 1979 since that is the Finance Act which was in operation when the present controversy in regard to the

Ram Nath Jindal Vs. Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)251

has not been claimed by the assessee. This position is further obvious from the fact that in the Finance Act, 2001, Explnation 5 has been inserted in section 32(1)(ii) with effect from 1-4-2002. It has been inter alia … for Rs. 64,300 and claimed depreciation @ 30 per cent. This claim was allowed. From the assessment years 1979-80 to 1981-82, the assessee did not claim any depreciation. On this basis, the assessee claimed that the written

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.

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

learned standing counsel appearing for the Revenue, the Explanation inserted by the amendment to Section 32 by the Finance Act, 2001, with effect from April 1, 2002, would take us back to the position that whether or not … Section 9(1)(ii) of the Income-tax Act by Finance Act, 1983, which was inserted with effect from April 1, 1979, as follows :'For the removal of doubts, it is hereby declared that income of the nature referred to

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

P.K.R. Menon, learned standing counsel appearing for the revenue, the Explanation inserted by amendment to section 32 by Finance Act, 2001 with effect from 1-4-2002 would take back to the position that whether or not the assessee claimed … Therefore, the purpose and impact of the Explanation introduced by the Finance Act with effect from first April, 1979 was considered by this court and in that context, it was held as follows :'Even assuming that, by

Sundaram Textiles Ltd., Madurai Vs. Assistant Collector of Customs, Ma ...

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 12, 15, 25, 46 and 68; Customs Tariff Act, 1975

Reported in : 1984(2)ECC265; 1983(13)ELT909(Mad); (1983)IIMLJ92

also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section 32 of Finance Act, 1976 together with additional duty leviable under Section 3 of Customs Tariff Act. 4. By a notification No. … purpose of appreciating that questions it is enough if I refer to the facts in W.P. 298 of 1979 alone. 2. The writ petition is for issue of a writ of certiorified Mandamus calling for the records

Commissioner of Income-tax Vs. Lake Palace Hotels and Motels Pvt. Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(1A) and 32(2),

Reported in : [1997]226ITR561(Raj)

table was changed on the basis of general rates or special rates.11. Section 32(1)(v) was added by the Finance Act (No. 2) of 1967, and remained in operation for the assessment years 1968-69 to 1987-88 and initial depreciation

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 11B and 11C

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

Section 37 of the Finance Act, 1978 (19 of 1978); (b) Sub-Section (1) of Section 32 of the Finance Act, 1979 (21 of 1979); (c) Sub-Section (1) of Section 5 of the Finance Act, 1980 (13 of 1980); (d)

Ram Nath Jindal and anr. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 16, 32, 32(1), 34, 37, 41(2) and 143(1); Finance Act, 2001

Reported in : [2001]252ITR590(P& H)

has not been claimed by the assessee. This position is further obvious from the fact that in the Finance Act, 2001, Explanation 5 has been inserted in Section 32(1)(ii) with effect from April 1, 2002. It has been, … for Rs. 64,300 and claimed depreciation at 30 per cent. This claim was allowed. From the assessment years 1979-80 to 1981-82, the assessee did not claim any depreciation. On this basis, the assessee claimed that the written

Collector of C. Ex. Vs. Mahindra and Mahindra Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1993)LC38Tri(Mum.)bai

the Central Excises and Salt Act, 1944. Undoubtedly, by reason of Sub-section (4) of Section 32 of the Finance Act, 1979 and similar provision in the other Finance Acts, Rule 8(1) would become applicable empowering the Central Government to