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Collector of Customs, Bombay Vs. M/S. Bharat Heavy Electricals Ltd., N ...
Supreme Court of India
Aug-25-1992
Customs
Customs Tariff Act, 1975; Customs Act, 1962 - Sections 25; Finance Act, 1980 - Sections 4
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
Tag this Judgment! AI Brief & AskCommissioner of Gift-tax Vs. Sah Roop Narain
Rajasthan
Sep-16-1987
Direct Taxation
Gift Tax Act, 1958 - Sections 2 and 4(1); Finance Act, 1980
[1988]169ITR794(Raj)
only by virtue of Clause (e) inserted in Sub-section (1) of Section 4 of the Act by the Finance Act, 1980, with effect from April 1, 1980, that such a transaction can be treated as a gift taxable under
Tag this Judgment! AI Brief & AskAluminium Industries Ltd. Vs. Union of India (Uoi)
Kerala
Oct-16-1984
Customs
Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations
1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)
14, 15, 17, 25, 29, 30, 31, 32, 33, 34.45, 46, 47, 48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS.,
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G. Lakshmi Narayana Vs. Income-tax Officer
Andhra Pradesh
Apr-24-1988
Direct Taxation
Income Tax Act, 1961 - Sections 2(9), 3, 4, 4(1) and 171; Finance Act, 1980 - Sections 1(2), 4, 171 and 171(9); Constitution of India - Article 226
(1988)72CTR(AP)160; [1989]175ITR593(AP)
(1) and 171 of Income Tax Act, 1961 and Sections 1 (2), 4, 171 and 171 (9) of Finance Act, 1980 - partition of family property took place between 01.01.1979 and 31.03.1979 - refusal to accept such partition in … said provision does not apply to the assessment year 1979-80 with which the petitioners' cases are concerned. 8. Section 4(1) of the Income-tax Act which provides for the basis of the charge reads as follows : '4. (1)
Tag this Judgment! AI Brief & AskLohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.
Supreme Court of India
Jan-25-1985
Direct Taxation
Income Tax Act, 1961 - Sections 2, 2(8), 2(33), 5, 11, 28 to 43A, 43(6), 80A to 80VV, 84, 84(1), 295(1), 295(2) and 296; Finance Act, 1980 - Sections 15C, 80H, 80I, 80J, 80J(1), 80J(2), 80J(3), 84 and 84(1); Income Tax Rules, 1962 - Rule 19, 19A, 19A(2) to (4), 19A(5), 19(1), 19(1A), 19(3) and 19(6); Indian Income Tax Act, 1922 - Sections 15C(1), 15C(2), 51C and 59(1); Taxation Laws (Amendment) Ordinance, 1949; Indian Income tax (Computation of Capital of Industrial undertakings) Rules, 1949 - Rule 3 and 3(1); Business Profits Tax Act, 1947 - Sections 13; Taxation Laws (Extension to Merged States and Amendment) Act, 1949 - Sections 13, 15C, 15C(1), 15C(2), 15C(4), 15C(6) and 34(2); Finance (Amendment) Act, 1976 - Sections 29; Finance (Amendment) Act, 1967; State Financial Corporati
AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686; [1985] 1 SCR 192
41. The material provisions of S. 80J of the Income-tax Act, prior to the impugned amendment by the Finance Act, 1980, have been earlier set out. The relevant provisions of the said section provide that where the gross total … be carried forward beyond the seventh assessment year as reckoned from the end of the initial assessment year. Sub-section (4) enacted certain conditions which must be fulfilled before an industrial undertaking could qualify for the benefit of the
Tag this Judgment! AI Brief & AskD.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.
Gujarat
Mar-13-2008
Excise
Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226
2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)
the date of communication of the order without any reference either way regarding power to condone delay. By Finance Act, 1980, the Parliament accepted the public demand for setting up of an independent Appellate Tribunal for Customs and Central … M.S. Shah, J.1. All these petitions challenge the constitutional validity of the proviso to Sub-section (1) of Section 35 of the Central Excise Act, 1944 ('the Act' for short) in so far as it provides that … a further period of 30 days only.2. In Special Civil Application No. 4973 of 2006, the Deputy Commissioner of Central Excise & Customs, Division I,
Tag this Judgment! AI Brief & AskM.C. Thakur Vs. Extrusion Processors Pvt. Ltd.
Mumbai
Jan-18-1991
Excise
Central Excise Act, 1944 - Sections 2 and 4; Central Excise Tariff Act, 1985
1991LC18(Bombay); 1991(54)ELT16(Bom)
Item No. 27 in the First Schedule to the Central Excises and Salt Act, 1944 made by the Finance Act, 1980 and also Tariff Item 8313.11 in Schedule to the Central Excise Tariff Act, 1985 to the extent to … of the article for the purpose of duty has to be the value assessable under the provisions of Section 4 of the Central Excise Act. The respondents claimed that it was not permissible to take into consideration the
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Mico Products Pvt. Ltd.
Mumbai
Oct-04-1990
Direct Taxation
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)
(1990)92BOMLR659; [1991]187ITR517(Bom)
asset.'14. Once again section 35(2)(iv) was retained in its original form.15. As a result of Finance (No. 2) Act. 1980, section 35(2)(iv) now stands amended as from April 1, 1962, to read as follows :'35. (2) For the purposes … in respect of these assets are as follows :Assessment year Claim for depreciation(in Rs.)1971-72 70,1111972-73 85,1541973-74 2,41,8581974-75 3,91,3731975-76 4,87,1751976-77 13,36,6221977-78 11,61,9141978-79 12,93,0691979-80 10,69,8981980-81 11,75,187By reason of the retrospective amendment of section 35, the assessee is denied these
Tag this Judgment! AI Brief & AskE. Sefton and Co. Private Ltd. Vs. Government of India
Allahabad
Jan-17-1992
Excise
Central Excises Act, 1944 - Sections 35 and 36; Limitation Act, 1963 - Sections 5 and 29(2); Central Boards of Revenue Act, 1963; Limitation Act, 1908 - Sections 4 to 24; Finance (2) Act, 1980 - Sections 50, 50(1), 50(2) and 50(3)
1993(63)ELT626(All)
to be presented within a further period of three months.'14. It may further be noticed that although the Finance Act had come into force on 21-8-1980 the notification specifying the date from which the amendment was to come … application by any special or local law, the provisions ccntained in Sections 4 to 24 (inclusive) shall apply only in so far as, and to … passed by respondent No. 3, the Assistant Collector of Central Excise, Mirzapur, the petitioner filed an appeal under Section 35 of the Central Excises and Salt Act, 1944, before the respondent No. 2, the Appellate Collector of
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax Vs. Nima Specific Family Trust
Mumbai
Dec-11-2000
Direct Taxation
Income Tax Act, 1961 - Sections 80 HH, 80-I, 90 and 260-A; Finance Act, 1980; Taxation Law Amendment Act, 1975
2001(2)ALLMR314; (2001)165CTR(Bom)518; [2001]248ITR29(Bom)
that the bracketed portion in section 80-HH(9) which contains the words viz., 'section 80-I or' were introduced by Finance Act, 1980 with effect from 1.4.1981. He submitted that under the same Finance Act, the Legislature also revived and brought
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