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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … “capital goods” or “inputs” as defined under the Cenvat Credit Rules,2004 ? 3. Whether in the facts and circumstances of the case, the Appellate Tribunal

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the Act … to be placed before the Hon'ble Chief Justice for consideration whether Rule III of Chapter XXI-C of the Patna High Court should be amended in … criminal writ would be maintainable to challenge the order of confiscation under Section 6-A of the E.C. Act.8. Chapter XXI-C (Part V) of the Patna High Court Rules 1916 lays down procedure for disposal of an application

Radheshyam Rajendra Prasad and ors. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/VAT

notification issued by it on April 2, 1994 in exercise of power under Section 7 of the Bihar Finance Act, 1981, limiting the facility to those industrial units which had not availed any such benefit on the earlier incentive … it, whereas Chapter II of the Act dealt with the sales tax concession in respect of raw materials, Chapter III thereof incorporated amendments to the existing sales tax laws for providing sale/purchase tax concession in respect of finished

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Subject : Customs

Reported in : 1993(44)ECC145

in the First Schedule of the Customs Tariff Act, 1975 and the levy of auxiliary duty under the Finance Act, 1981 to newsprint as modified by notification issued under Section 25 of the Customs Act, 1962 with effect from … the Privy Council reported in Commissioner of Income-tax, Bombay & Aden v. Khemchand Ramdas [1938] 6 ITR 414. Chapter III of the Income-tax Act headed 'Taxable Income' contains the various provisions with reference to which taxable income is

Kanta Mehta Vs. Union of India and Others

Court : Delhi

Subject : Company

Acts : Reserve Bank of India Act, 1934 - Sections 45-I, 45J, 45K, 45L, 45M, 45S, 45S(1), 45S(2), 58A(1), 58A(7), 58A(8), 58B and 58B(5A); Banking Laws (Amendment) Act, 1983 - Sections 10; Constitution of India - Articles 14, 19, 19(1) and 246; Kerala Money Lenders Act; Banking Regulation Act, 1949 - Sections 5 and 8; Banking Regulation (Amendment) Act, 1956 - Sections 12; Banking Regulation (Amendment) Act, 1959 - Sections 17 and 18; Banking Regulation (Amendment) Act, 1968 - Sections 10A and 10A(5); Banking Regulation (Amendment) Act, 1984 - Sections 18, 21, 22(3), 24, 30 and 227; Banking Laws (Miscellaneous Provisions) Act, 1965; Companies Act, 1956 - Sections 58A; Companies (Acceptance of Deposits) Rules, 1975 - Rules 2 and 3; Companies (Acceptance of Deposits) (Amend

Reported in : [1987]62CompCas769(Delhi)

support the necessity for the impugned legislation. The suggestion was made that because of the failure of Sanchaita Finance Firm, resulting in ruination of a large number of depositors as reported in State of West Bengal v. … challenge the constitutional validity of Chapter II-C read with section 58B (5A) of the Reserve Bank of India Act, 1934, introduced by the Banking Laws (Amendment) Act, 1983 (Act 1 of 1984) (to be called 'the impugned … of such deposit. Clause 5(3)(B) provided that on and from April 1, 1981, no loan company shall receive or renew any deposit against an unsecured … system and to regulate the deposit acceptance activities of such institutions, Chapter III-B was inserted in the Reserve Bank of India Act by the Banking

Cit Vs. Kei Industries Ltd.

Court : Delhi

Subject : Direct Taxation

inserted in 1981 and 1988 respectively; they continued with some amendments till 31.03.2001. Section 10A as enacted by Finance Act, 1981 read as under: "10A. Special provision in respect of newly established industrial undertakings in the free trade zones.-(1) … which, however, were rejected by the AO who was of the opinion that as Section 10B was in Chapter-III of the Act, under the heading ―incomes which do not form part of total income‖, legislative intent was

Federal Bank Ltd. Vs. Sagar Thomas and ors.

Court : Supreme Court of India

Subject : Service

Acts : Constitution of India - Articles 12, 14, 19(2) 226 and 311; ;Companies Act, 1913 - Sections 3; Companies Act, 1956 - Sections 9, 227, 233A, 233A(1), 237, 250, 255 and 267; Uttar Pradesh Co-operative Societies Act - Sections 122; Uttar Pradesh Co-operative Land Development Bank Act, 1964 - Sections 30; Uttar Pradesh Co-operative Land Development Banks Rules, 1971; International Airports Authority of India Act, 1971; Reserve Bank of India Act, 1934 - Sections 42(6); Banking Regulation Act, 1941 - Sections 22 and 22(3); Banking Regulation Act, 1949 - Sections 5, 35, 35(1), 35(1A), 35(4), 35A, 36, 36AA, 36AB, 36AB(1), 36AE, 38 and 45; Industries (Development and Regulation) Act 1951 - Sections 15, 15A and 18A; Indian Penal Code; Industrial Disputes Act; Minimum Wages Act; Factories Ac

Reported in : AIR2003SC4325; 97(2004)CLT363(SC); [2004]120CompCas63(SC); 2003(4)CTC418; JT2003(Suppl1)SC470; 2003(3)KLT876(SC); (2004)ILLJ161SC; 2003(8)SCALE143; (2003)10SCC733; 2004(1)S

Minimum Wages Act the Factories Act or for maintaining proper environment say Air (Prevention and Control of Pollution) Act, 1981 or Water (Prevention and Control of Pollution) Act, 1974 etc. or statutes of the like nature which fasten … ;-'46A. Chairman, director, etc., to be public servants for the purpose of Chapter IX of the Indian Penal Code.-[Every Chairman who is appointed on a … if he had continued in service from the date of his suspension; iii) any other appropriate writ, order or direction as this Hon'ble Court may … Banking Regulation Act, 1949. The entire shareholding of the company is held by private individuals and entities. The finances of the banks are raised by its own resources and efforts, and the profits of the bank are

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the bank … provides for a reference to the court and the procedure thereof. With appropriate modifications the provisions of that chapter apply to a reference in respect of compensation for requisition.'The apex Court accordingly applied the provisions of the … changes, apply in respect of any reference made to the court. Part III of the Land Acquisition Act provides for a reference to the court

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, … tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … AIR 1999 SC 2367 (ii) Roshan Lal and Ors. vs. International Airport Authority of India and Ors., AIR 1981 SC 597 51. For properly appreciating the rival contentions, a brief reference to the allegations in the show … namely, maintenance, management and repair service, the findings are as under:- ..... iii. It is noteworthy to mention that it has not been disputed by

Ford Business Services Center (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)114TTJ(Chennai)881

incomes do not enter the computation part at all.Subsequently also when Section 10A was first introduced by the Finance Act, 1981 w.e.f. 1st April, 1981, the said provision provided for total exemption of the income described in Section 10A. … unit on which deduction under Section 10B was claimed. The CIT(A) observed that Section 10B was included in Chapter III which was titled as "Incomes which do not form part of total income" and there was a distinction