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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 … excluded by section 320 FA 2004 and section 107 FA 2007. 13. As Lord Walker explains in para 38, the question is whether EU law requires only that the member state must make available an adequate remedy

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 … placed on the following judgments:- (a) Industrial Machinery Manufacturers Pvt. Ltd Vs. The State of Gujarat, (1965)16 STC 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd., (1972) 4 Supreme Court Cases 121;

Collector of Central Excise Vs. Century Spinning and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1986)(25)ELT829Tri(Mum.)bai

and Textile Articles) Act, 1978. The rate of additional duty leviable under this Act as amended by the Finance Act, 1981 is 15% of the total amount of excise duty chargeable on the goods.Where therefore the excise duty chargeable … and was supported by the reading and interpretation of Rules 49A and 13. Rule 49A was issued under Section 38 and has the force of law. The Collector (Appeals) order was quite correct and therefore, the appeal filed

Tripura Goods Transport Association and anr. Vs. Commissioner of Taxes ...

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Tripura Sales Tax Act, 1976 - Sections 2, 29, 29(4), 30, 32, 36A, 38, 38B, 38A(1) and 38(2); Tripura Sales Tax Rules, 1976 - Rules 46A, 46A(3), 63A, 63A(1A), 63A(2), and 64A; Tripura Sales Tax(Amendment) Rules, 1994; Constitution of India - Articles 246, 301 and 304

Reported in : AIR1999SC719; JT1998(9)SC62; 1998(6)SCALE620; (1999)2SCC253; [1998]Supp3SCR622; [1999]112STC609(SC)

Debuka and Ors. : [1989]1SCR796 , challenge is to the notification issued under Section 31(2-a) of the Bihar Finance Act, 1981, urging the requirement that a person transporting goods exceeding the quantity notified under Section 35 on a goods … produce books of accounts for inspection and examination by the Commissioner.Section 38B:38B. For carrying out the purpose of Section 38 every Transporter, carrier of Transporting Agent operating its transport business relating to taxable goods in Tripura shall be

Bhanwarlal and ors. Vs. Rajasthan State Road Transport Corporation and ...

Court : Rajasthan

Subject : Labour and Industrial

Reported in : (1985)ILLJ111Raj

Section 23 of the Road Transport Corporations Act and Chapter IV of it contains the provisions for the finance and funds and, the scheme of Sections 23, 24, 25, 26 as well as 27 and other provisions … the various dictums of law from Shyamalal : (1954)IILLJ139SC to Air Hostess 1981 Lab IC 1313 (SC), we have to travel through plethora of decisions … the Corporation. Section 37 gives powers of control to the State Government over the Corporation. The provisions of Section 38 empowers the State Government to supersede Corporation and, under Section 39, the liquidation can be ordered only by

Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(15), 12, 15, 25 and 25(1); Central Excise Rules, 1944 - Rules 56A and 56A(2); Central Excise Act, 1944 - Sections 2, 3 and 4

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

any form or size.(3) Pipes and tubes. Ten per cent ad valorem. 7. By Section 48 of the Finance Act, 1981 the schedule to the Excise Act has been amended and a sub-item (1b) and Explanationn II has been … by the petitioners are classified as Brass Scrap. This item is excisable under Item 26A of Excise Tariff. 38. It is well settled that for liability under Section 3 of Tariff Act it is not even necessary

Lodge Hamilton 26 Vs. Income Tax Officer.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1996)56TTJ(Ahd.)407

attempts at tax avoidance through the creation of multiple AOPs without defining the shares of the members, the Finance Act, 1981, has inserted a new s. 167A in the IT Act to provide that where the shares of the … has been elaborated in the following portion of the Board Circular No. 421, dt.12th June, 1985 [ "38.1. Sec. 167A(2) of the IT Act provides that where the individual shares of the members of an AOP in

Jones (Respondent) Vs. Garnett (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

this case only became of practical importance when separate taxation of husband and wife was introduced by the Finance Act 1989. That did not mean, however, that Parliament was necessarily willing to allow one spouse to reduce his … blurred double vision. In Chamberlain v IRC (1943) 25 TC 3 , for instance, the court (in applying section 38(2) of the Finance Act 1938) had to identify "the property comprised in the settlement" and to decide whether

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

The Constitutional Bench judgment was delivered on 25.3.2004. The Explanation in Sections 42 and 293A was introduced vide Finance Act 1981 effective from 1.4.1981. Explanation of Section 44BB was again introduced vide Finance Act 1987 with retrospective effect from … 'petroleum' or 'petroleum products' has been given a wide meaning to include natural gas and other similar products. 38. In the Pipelines Act, 1962 of the United Kingdom, 'petroleum' has been defined as follows :- "Petroleum includes

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

The Constitutional Bench judgment was delivered on 25.3.2004. The Explanation in Sections 42 and 293A was introduced vide Finance Act 1981 effective from 1.4.1981. Explanation of Section 44BB was again introduced vide Finance Act 1987 with retrospective effect from … 'petroleum' or 'petroleum products' has been given a wide meaning to include natural gas and other similar products. 38. In the Pipelines Act, 1962 of the United Kingdom, 'petroleum' has been defined as follows :- "Petroleum includes