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Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

718, Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey Philips India Ltd. AIR 1986 SC 806, Pournami Oil Mills v. … that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad.

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

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

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1999)70ITD127(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 (27 ITR St. 42), the Finance Minister referred to the recommendation of the … 2,39,188 which included investment allowance of Rs. 1,37,951 and was to be carried forward. For the asst. yr. 1979-80, the assessment was made on 18th April, 1980, again determining the income at a net loss of Rs. … to a transfer within the expression "sold or otherwise transferred" in that section and since all other conditions had been fulfilled the investment allowance granted

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)

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 … 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 … any of these surcharges. The assessed there, whose total income included Rs. 42,900/- under the head 'salaries' contended that the salary portion of his total

J. Sainsbury Plc. Vs. Oconnar (inspector of Taxes).

Court : Kolkata

Subject : Direct Taxation

Reported in : [1992]197ITR462(Cal)

my judgment in the main on this : that wen you look at the words beneficial owner in section 42 of the Finance Act 1930, those words must in my judgment be construed in what has been described … relief, the option agreement was an 'arrangement' within the meaning of paragraph 5(3) of Schedule 12 to the Finance Act, 1973. If so, the taxpayer company would lose the benefit of group relief by virtue of section 28 … cent. the raxpayer company and 30 per cent. G.B. But in August, 1979, it was relaised - it is perhaps surprising that it was not

Pradip Coke Industries Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 42 and 43; Bihar Finance Rules

Reported in : [2006(2)JCR204(Jhr)]

annum from expiry of six months from the date of application for refund as per the provisions of Sections 42 and 43 of the Bihar Finance Act, 1981, since the amount is being illegally retained by the … Taxes (Administration), Dhanbad Division, Dhanbad being the excess amount realized from the petitioner under the provisions of Bihar Finance Act, 1981 for the assessment years 1978-1979 to 2000-2001 amounting to Rs. 26.00 lacs (Approx.) in respect of which

Chapman Vs. Houston Welfare Rights Organization

Court : US Supreme Court

Subject : Service Tax

three judges under section 2284 of this title." (Emphasis added.) [ Footnote 32 ] See Lynch v. Household Finance Corp., 405 U. S. 538 , 405 U. S. 540 , 405 U. S. 543 ; Examining Board … Welfare Rights Organization No. 77-719 Argued October 2, 1978 Decided May 14, 1979 * 441 U.S. 600 CERTIORARI TO THE UNITED STATES COURT OF APPEALS … held, inter alia, that the complaint stated a cause of action under 42 U.S.C. § 1983 (which provides that every person who, under color of … APPEALS FOR THE FIFTH CIRCUIT Syllabus Under 28 U.S.C. § 1343(3), federal district courts have jurisdiction over civil actions "authorized by law" claiming a deprivation, under color of state law, of rights "secured by the Constitution of

income-tax Officer Vs. Rukmani Metal and Gaseous Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1982)1ITD816(Delhi)

on 10-6-1975 and 12-6-1975 which was beyond the time limit of 31-5-1975 specified in Section 16(c) of the Finance Act, 1971. Shri Kapila submitted that though the other conditions specified in this provision might have been fulfilled by

Commissioner of Income Tax Delhi-Xi and Another Vs. Indian National Co ...

Court : Delhi

Subject : Direct Taxation

are income from house property, income from other sources and capital gains (the latter having been inserted by Finance Act, 2003 with retrospective effect from 1st April 1979). Apart from the above three, there is also mentioned any … 13A of the Act was introduced by the Taxation Laws (Amendment) Act, 1978 with effect from 1st April 1979. Section 13A as it stood during the period relevant to the AY in question reads thus: "13A. Special provision … the CIT (A) to restrict the expenditure to 60% of the claim. 42. It was submitted that for AY 1994-95, the question of granting exemption

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