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Gopal Rai Khemka, and ors. Vs. State of Bihar, and ors.

Court : Patna

Subject : Criminal

Acts : Bihar Finance Act, 1981 - Section 40(3)(d), 49; Indian Penal Code (IPC) - Section 409; riminal Procedure Code - Section 482 ; Constitution of India - Article 227

no.3 before the Officer Incharge, Pirbahore Police Station, Patna under the provisions of section 40(3)(d) of the Bihar Finance Act, 1981 (hereinafter called the Act) read with section 409 of the Indian Penal Code.3. It is admitted case that

Collector of Customs, Madras Vs. Tungabhadra Fibres Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 59, 60, 61, 68 and 72; Customs Tariff Act, 1975

Reported in : 1994(46)ECC65; 1994(71)ELT655(Mad)

Customs Tariff Act, 1975, at the standard rate of 40% basic duty plus 5% auxiliary duty under the Finance Act, 1981, which were the rates prevailing on the date and the assessment was done at Rs. 18,86,133.80 and Rs. … for home consumption had been filed but that had not been properly appreciated by the learned Judge. 8. Section 68 of the Act provides for clearance of warehouse goods for home consumption and states that the importer

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 … of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978);(iv)(iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … whatsoever would be chargeable to income tax at a flat rate of 40% on the gross winnings and contends that this charge of taxation does … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

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 … hydrocarbon or hydrocarbons and of another substance or other substances, whether in a gaseous, liquid or solid state." 40. The various legislations passed by the Indian Parliament and the relevant rules also would show that 'natural gas'

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 … hydrocarbon or hydrocarbons and of another substance or other substances, whether in a gaseous, liquid or solid state." 40. The various legislations passed by the Indian Parliament and the relevant rules also would show that 'natural gas'

Punj Sons (P) Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)74TTJ(Del)596

disallowance of the claim of deduction amounting to Rs. 1,55,820 paid in pursuance to section 40 of the Finance Act, 1981. The assessing officer disallowed the claim on the ground that such deduction was prohibited by section 40(a)(iia) of

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for

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 … of duty of customs livable thereon which is specified in the First Schedule as is in excess of 40% ad valorem.' Similarly another notification was issued being No. 156 dated 16-7-1977 by which copper waste and scrap

Jayant Vegoils and Chemicals (P.) Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)72ITD95(Mum.)

holding that the right to develop and sale the property is an asset covered by section 40(3)(v) of Finance Act, 1983. 3. The Learned Commissioner of Wealth-tax failed to appreciate that the appellant is not the owner, but