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D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : 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

Reported in : 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 … While enacting the Limitation Act, 1963 providing for limitation of suits and other proceedings, the Parliament provided in Section 5 of the said Act that on the appellant satisfying the Court that there was sufficient cause for not

Plastiblends India Ltd., a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 72, 80A, 80AA, 80AB, 80B(5), 80E, 80HH, 80HH(6), 80HH(7), 80I, 80IA, 80IA(5), 80IA(8), 80IA(10), 80IB, 80IB(13), 143(1), 143(3), 147 and 260A; Companies Act, 1956; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 34(1); Finance (No. 2) Act, 1980; Finance Act, 2001 - Sections 5

Reported in : (2009)223CTR(Bom)291; [2009]178TAXMAN397(Bom)

the Act which continued till the assessment year 2002-2003, when explanation to Section 5 was inserted by the Finance Act 2001 with effect from 1.4.2002 and, therefore, the Tribunal erred in holding that omission of Section 34(1) by … 80HH along with Section 80B(5), it is clear that even prior to the Finance No. 2 Act of 1980, Parliament had clearly intended to say that what is included in the gross total income is not only

South Indian Bank Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1985; Income Tax Act, 1961 - Sections 36, 36(1) and 36(2)

Reported in : (2003)183CTR(Ker)21; [2003]262ITR579(Ker)

36(1) and Clause (v) of Section 36(2) were inserted simultaneously with effect from April 1, 1985, by the Finance Act, 1985. Clause (viia) of Section 36(1) of the Act, it must be noted, was inserted by Act 21 … the Act, it must be noted, was inserted by Act 21 of 1979 with effect from April 1, 1980, and first substituted by Act 32 of 1985 with effect from April 1, 1985, and later by Act … of bad debts. - LAND ACQUISITION ACT, 1894 [C.A. No. 1/1894 Section 54; [V.K. Bali, CJ, Kurian Joseph & K. Balakrishnan Nair, JJ] Appeal Court

Controller of Estate Duty Vs. Sir Hirji Jehangir and Lady Hirabai C. J ...

Court : Mumbai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 5, 6, 7, 7(1), 7(4) and 10

Reported in : [1992]195ITR496(Bom)

Aloke Mitra : [1980]126ITR599(SC) , Shri Dastur pointed out, held that, under Sections 1 and 2 of the Finance Act, 1894 (which are similar, if not identical, to Sections 5 and 6 of the Estate Duty Act), the … Road, Bombay, of the value of Rs. 4,64,000 did not pass on the death of the deceased under Section 5 or Section 7 or Section 11 of the Estate Duty Act, 1953 ?(2) Whether, on the facts and

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : 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

Reported in : 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 … industrial undertaking. So far as the applicability of Section 80J to profits derived from a ship was concerned, Sub-section (5) laid dawn several conditions which were required to be fulfilled before the benefit of the exemption could be

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

the Collector was given on 20/12/1962.By that time the amendments made by Section 50 and 5thSchedule of the Finance Act No. 211980 providing for a appellate tribunal had come into force. The petitioner thus could have filed an … licenses were issued during this period (through revalidated subsequently).(8) Appendix 9 para 5 (April 19/03/1981) provides that in the case of the various items mentioned … or an Open General license issued by the Central Government.(7) The Government of India issued an Import Policy 1980-8 1/04/1980 to March, 1981). The impugned licenses were issued during this period (through revalidated subsequently).(8) Appendix 9 para

Commissioner of Gift-tax Vs. Sah Roop Narain

Court : Rajasthan

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 2 and 4(1); Finance Act, 1980

Reported in : [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 … a 'deemed gift' under Section 4(1)(c) of the Act. Hence, this reference at the instance of the Revenue. 5. The contention of learned counsel for the Revenue is that the act of relinquishment by the assessee and

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

these cases are manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification No. 22/82[GSR 77(E)/82] dated 23rd February, 1982, on the ground … non-mechanised sector, there was substantial increase in the production of matches in the said sector from 1975 to 1980. In the year 1980, the Government of India issued Notifications Nos. 98 of 1980 and 99 of 1980 … manufacturers of matches and they have challenged the constitutional validity of Section 52 of the Finance Act of 1982 and the conditions imposed in Notification

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … mistake claims, as these provisions purported to curtail the extended limitation period under section 32(1)(c) of the Limitation Act 1980 without notice and without providing any transitional arrangements to protect the right under Community law. But the test … since been amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received

National Jute Manufactures Vs. Commercial Tax Officer, Central

Court : Sales Tax Tribunal STT West Bengal

Subject : Sales Tax

Reported in : (1994)95STC499Tribunal

that case, the issue before the Supreme Court was whether Sub-section (1) of Section 5 of the Bihar Finance Act, 1981, which provided for the levy of surcharge on every dealer whose gross turnover during a year exceeded … at Chartered Bank Building, 4, Netaji Subhas Road, Calcutta. Pursuant to the enactment of the Jute Companies (Nationalisation) Act, 1980 ("the 1980 Act", for short) on and from December 21, 1980, the jute mill of Messrs. Union Jute