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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)

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 … The manufacture of tires is subject to duty of excise under the Central Excise and Salt Act 1944. Section 3 Sub-section(i) of this Act provides that there shall be levied and collected in such manner as may

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),

The Indian Hotels Company Ltd. and Others Vs. the Income Tax Officer, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J(1), 80J(4), 80J(6), 32A, 33 and 256(2); Finance Act, 1979 - Sections 2(7); Central Sales Tax Act, 1956; Finance Act, 1968 - Sections 2(6); Finance Act, 1973 - Sections 2(7); Constitution of India - Article 139A

Reported in : AIR2000SC2645; [2000]245ITR538(SC); JT2000(9)SC139; 2000(5)SCALE475; (2000)7SCC39; [2000]Supp2SCR261

an article or thing specified in the list in the Eleventh Schedule. (Emphasis supplied)9, Chapter II of the Finance Act, 1979 provides for rates of income tax. Relevant part dealing with the Company is as under:2(7) For the purposes … Flight Kitchen of the appellant was engaged in the manufacture or production of articles within the meaning of Section 80J(4)(iii) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and it was not part

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)

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 [sub-section] (2) of Section 35 of the said Act. As … 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

Collector of Customs, Bombay Vs. M/S. Bharat Heavy Electricals Ltd., N ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 25; Finance Act, 1980 - Sections 4

Reported in : AIR1992SC1908; 1992(61)ELT332(SC); JT1992(5)SC138; 1992(2)SCALE242; 1993Supp(1)SCC489; [1992]Supp1SCR16

25 of the Customs Act, 1962 (52 of 1962), read with Sub-section (4) of Section 4 of the Finance Act, 1980 (13 of 1980) and in supersession of the Notification of the Government of India in the Ministry … of Section 4 of the said Finance Act.xxx xxx xxxSCHEDULExxx xxx xxx198, No. 35-Customs, dated the 15th February, 1979.xxx xxx xxx(Emphasis added)9. Sri Gauri Shanker Murthy, learned Counsel appearing for the department, raises two contentions:(i) Notification No.

Commissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;

Reported in : 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

Act inserted by the very same Finance Act. Similarly, Sub-section (2) was introduced in Section 64 by the Finance Act, 1979 with effect from April 1, 1980. Then Explanation 3 was added by the Taxation Laws (Amendment) Act, 1975 … wherever the Parliament has thought it fit, it has intervened to checkmate the evil, e.g., Sub-section (2) of Section 4 of the Gift-Tax Act inserted by Finance (No. 2) Act, 1971 and Sub-section (1A) of Section 4 of

Jit and Pal X-rays (P) Ltd. Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4; Finance Act, 1979 - Sections 2(7)

Reported in : (2004)186CTR(All)541; [2004]267ITR370(All)

the facts and circumstances of the case, the assessee is an 'industrial company' under Section 2(7) of the Finance Act, 1979 ?'2. Heard learned counsel for the parties.The relevant asst. yr, is 1979-80. The assessee is a private limited … discussion in the Tribunal's appellate order regarding the first question referred to us in paras 2, 3 and 4 of the said order, which we have carefully perused.4. Before dealing with the first point referred to us

Commissioner of Income Tax Vs. Televista Electronics P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 139(8), 140A, 154, 192 to 194, 194A, 194C, 194D, 195, 208(2), 209, 209(1), 209A, 209A(1), 209(2), 209A(4), 210(3), 211, 211(1), 212, 215(5), 217 and 256(1); Finance Act, 1979

Reported in : (2007)213CTR(Del)143; [2008]298ITR172(Delhi)

tax before the date on which the last Installment of advance tax is payable in his case. The Finance Act, 1979, has amended Section 209A to provide that such revised estimates of advance tax can be furnished on or

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

M/S. Gokak Mills Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2001)(129)ELT523Tri(Bang.)

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