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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), … 1979. No passenger is permitted to board a ship or aircraft unless he has paid the FTT. Under Section 35(2) of the Act certain agencies including such carriers , as may be notified by the Central Government, are

iran National Airlines Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Finance Act, 1979 - Sections 35 and 38(3); Customs Act, 1962 - Sections 129DD; Foreign Travel Tax (Amendments) Rules, 1979 - Rule 10A(1); Foreign Travel Tax (Amendments) Rules, 1994

Reported in : 2006(202)ELT588(Bom)

the order passed on 2nd November, 2004 imposed a penalty of Rs. 7,59,060/- under Section 38(3) of the Finance Act, 1979. The Original Authority also imposed a minimum penalty of Rs. 32,000/- for 16 cases under the provisions of … - - - -9. July.96 2-9-96 3 7/2-9-96 162300 3 267/- - - - -10. Aug.96 10-10-96 10 353/8-10-96 279900 8 1227/- - - - -11. Sept.96 7-11-96 8 38/2-11-96 231900 3 381/- - - - -12.

Combatta Aviation Ltd. Vs. Union of India (Uoi)

Court : Delhi

Subject : Civil

Acts : Finance Act, 1979 - Sections 28(3), 35(1), 35(2), 38(3) and 38(5); FTT Rules, 1979 - Rules 4, 9 and 10A

Reported in : 2000(68)ECC52; 2000LC390(Delhi); 2000(115)ELT622(Del)

is engaged in travel business, has been authorised to collect Foreign Travel Tax livable under [sub-section] (1) of Section 35 of the Finance Act, 1979, read with Notification No. 4/ FTT/ 79, dated 16th June, 1979 issued under … in the Finance Act and FTT Rules. The penalty imposed on the applicant is justified. Impugned order upheld. Finance Act, 1979: Section 38(3); FTT Rules, 1979: Rule 10A.Revision Application rejected. - LABOUR & SERVICES Disability Pension: [Vikramajit Sen, Sanjiv Khanna

Binani Industries Ltd., Kerala Vs. Assistant Commissioner of Commercia ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 3A, 5, 5C, 12A, 13A(1), 20, 21, 21(1), 21(2), 22, 22A, 23, 24 and 25A; Customs Act, 1873; Karnataka Taxation laws (Second Amendment) Act, 1996 - Sections 5C, 5(3), 5(91), 7 and 21; Karnataka Tax on Luxuries Act, 1979; Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976; Karnataka Entertainments Tax Act, 1958; Karnataka Agricultural Income Tax Act, 1957; Sale of Goods Act, 1930 - Sections 4; Finance Act, 1952; Income Tax Act, 1922 - Sections 34 and 35(10); Finance Act, 1956; Karnataka Sales Tax Rules, 1957 - Rule 6(4); Constitution of India - Article 366

Reported in : JT2007(5)SC311; 2007(5)SCALE429; 2007(1)LC0515(SC); (2007)6VST783(SC); 2007AIRSCW3071; JT2007(5)SC311; 2007-08(6)VATToday128; 2007(2)KCCRSN81; 2007(4)AIRKarR295

income tax for the year 1952-53, the appellant, a company had been granted under the provisions of the finance Act, 1952, a rebate on a portion of its profits of the previous year, that is, 1951 which it … Amendment) Act, 1996, amendments are effected to provisions of the below mentioned Acts; i) Karnataka Tax on Luxuries Act, 1979. ii) Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. iii) Karnataka Entertainments Tax Act, 1958. iv) … in a later year. From 1.4.1956, however, there was a change in the law as Sub-section (10) of Section 35 of the Income Tax Act, 1922 was brought into force then. By an order made on 27-3-1958, under

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 … on the Carrier who fails to pay the foreign travel tax to the credit of Central Government under section 35(2) not less than onefifth, which may extend to three times the amount of tax not paid to Central

Commissioner of Income-tax Vs. Mico Products Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1980; Constitution of India - Articles 14, 19(1)(8) and 226; Income Tax Act, 1961 - Sections 32, 32(1) and (2), 35, 35(1), (2), (2B), (B), B(2) and C(2)

Reported in : (1990)92BOMLR659; [1991]187ITR517(Bom)

regarding expenditure on scientific research was first felt in the U.K. after the Second World War. The U.K. Finance Act, 1944, gave for the first time a tax benefit in respect of expenditure on scientific research. The statement … entitled to depreciation on its scientific research assets. In the middle of 1979, the assessee required further working capital. For this purpose, it made an … entitled to depreciation on these items under section 32(1) of the Income-tax Act, 1961, even though deduction under section 35(1)(iv) and section 32(2)(ia) of the Income-tax Act, 1961, had already been allowed in the previous years in respect

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 … or for creation of asset or remittance abroad for a period of eight years.Sub-section (11) was introduced in section 35 to enable the Income-tax Officer to withdraw the allowance granted by recomputing the income in case of any … 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

Ashok Griha Udyog Kendra Pvt. Ltd. Vs. Collector of Central Excise and ...

Court : Allahabad

Subject : ExciseFood Adulteration

Acts : Finance Act, 1975; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2; Factories Act, 1948 - Sections 2; Finance Act, 1979; Finance (No. 2) Act, 1980; Central Excises Act, 1944 - Sections 2, 3, 3(1), 35 and 36; Uttar Pradesh Sales Tax Act; Punjab General Sales Tax Act, 1948 - Sections 2; Food Adulteration Act; Central Excise Rules - Rule 9B; Constitution of India - Article 16 and 366(12)

Reported in : 1982(10)ELT309(All)

term, the 'Factory' has the meaning assigned to it in Section 2(m) of the factories Act, 1948'.By the Finance Act, 1979 the exclusions remained as before but the description of the Tariff Item was modified so as to read … assessment order has been made, the petitioner has an alternative remedy by way of filing an appeal under Section 35 of the Act and a revision under Section 36. The dispute raised by the petitioner can be gone

Hatim Dielectrics Pvt. Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(19)ELT621TriDel

said item. This argument is also supported by the new Explanation as inserted in Item 22F by the Finance Act, 1979 ; (c) the product is not known in the trade as an Article of plastics but as Article … 1. The captioned appeal was initially filed as a Revision Application before the Central Government which, under Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for

Commissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 9, 9(1), 17, 17(2), 209(1) and 234B; Finance Act, 1983; Finance Act, 1999

Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)

as non-residents are concerned, is taxable. That similarly, under Section 9(1)(ii) read with the Explanation (introduced by the Finance Act of 1983, with effect from April 1, 1979), income payable for service rendered in India is regarded as … contract he was required to work on oil rigs in Bombay High as per alternating time schedule of 35/28 days, i.e., on period followed by 35/ 28 days of off period in the U. K. Before the