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Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

to capital gains tax for the year 1986-87 on the basis that the indexation allowance introduced by the Finance Act, 1982 was to be deducted from the whole of the amount of the gain accruing to the taxpayer between … any disposal of an asset on or after 6 April 1982. These results follow from the provisions of Chapter II of and Schedule 5 to the Act of 1979 as amended Chapter II is headed 'Computation', and … (a) the cost of acquisition, in this case deemed to be pound 250; (b) the amount spent on improving the asset or defending the owners

Bezbaruah Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7); Income Tax Act, 1961 - Sections 2(45), 5 and 10

company. Learned counsel for the assessee-company had drawn our attention to Section 2(7)(c) of Chapter II of the Finance Act, 1982, where industrial company has been defined as follows : ' 'industrial company' means a company which is mainly

Gem Granites Vs. Commissioner of Income-tax, Tamil Nadu

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHB(2), 80HHC and 80HHC(2); Finance Act, 1982 - Sections 89A and 89A(4); Finance (Amendment) Act, 1991

Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289

a reasoned judgment.8. Tax relief in respect of export turnover was granted for the first time by the Finance Act 1982 by the introduction of Section 89A in the Act. Section 89A provided for relief at a particular percentage … income-tax, Amritsar v. Straw/board . v. Commissioner of Income-tax : [1992]196ITR188(SC) . Reliance has also been placed on Chapters in the Customs Tariff Act as well as Central Excise Tariff Act in which a distinction has been … the Central Board of Direct Taxes (CBDT) being Circular No. 178/206/83 dated 22.5.1984 which inter alia stated that the export of cut and polished diamonds

Commissioner of Income-tax Vs. Mathew M. Thomas and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D and 269RR; Finance Act, 1986

Reported in : [1993]201ITR494(Ker)

The said appeal is still pending. Pending the appeal, Chapter XX-C was introduced in the Income-tax Act by Finance Act of 1986 with effect fromOctober 1,1986. Under Section 269RR, Chapter XX-A will not apply in relation to transfer … Aggrieved by the said order of the Tribunal, the Revenue has filed the above M.F.A. No. 45 of 1982 on January 21, 1982, in this court. The said appeal is still pending. Pending the appeal, Chapter XX-C … in cases of transfer made evading payment of tax due. Under Section 269D(1), a preliminary notice was served on the assessees on June 26, 1978.

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

the Central Government by the Finance Act, 2011 made an amendment to Chapter V of the Finance Act 1994, relating to service tax, inserting sub-clause … India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … of the Seventh Schedule to the Constitution of India. 12. It is stated that the Constitution (Forty-Sixth Amendment) Act, 1982 amended Article 366 of the Constitution of India by inserting Clause (29A) therein. By reason of this amendment … S.C. Dharmadhikari, J. 1. Rule. 2. The Respondents waive service. By consent of parties, Rule is made returnable

Bongajgaon Refinery and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(22)ELT189TriDel

at rest by the amendment, with retrospective effect, of Rules 9 and 49 by Section 51 of the Finance Act, 1982. Since the raw petroleum coke in the present case had not suffered duty leviable thereon under item 11A(5) … in the goods processed or manufactured in the refinery. Rule 47(3A) further provides that where the provisions of Chapter VII of the Central Excise Rules (Chapter VII deals with warehousing and Rules 140 and 143A fall within … 1. This is an appeal against Order-in-Appeal No. 297/ASM/83, dated 31-12-1983 passed by the Collector of Central Excise (Appeals), Calcutta, by

Commissioner of Central Excise Vs. Oripol Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2002)LC396Tri(Delhi)

Umesh Dhaimode - 1998 (98) E.L.T. 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the Finance Act, 2001 which came into … him in the original decision or order." Under the Finance Act, 1980 Chapter IVA was introduced and the procedure in appeal was brought under Section … (Appeals) does have jurisdiction to remand the appeal before him after the amendment to Section 35A by the Finance Act, 2001 w.e.f. 11-5-2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal … before him after the amendment to Section 35A by the Finance Act, 2001 w.e.f. 11-5-2001. Reference was necessitated in view of difference of opinion between

Cce Vs. Oripol Industries, Utkal

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2003)(88)ECC239

v. Umesh Dhaimode, 1998 (98) ELT 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the Finance Act, 2001 which came into … him in 'the original decision or order." Under the Finance Act, 1980 Chapter IV-A was introduced and the procedure in appeal was brought under Section … (Appeals) does have jurisdiction to remand the appeal before him after the amendment of Section 35A by the Finance Act, 2001 w.e.f. 11.5.2001. Reference was necessitated in view of difference of opinion between two Benches of this Tribunal … before him after the amendment of Section 35A by the Finance Act, 2001 w.e.f. 11.5.2001. Reference was necessitated in view of difference of opinion between

Krishnagopal Nagpal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)481

by the assessee, in the new property purchased or constructed by him. This condition was removed by the Finance Act, 1982 applicable from asst.yr. 1983-84. The circular of the Board relied upon by the learned counsel relates to the … flat at Mumbai were taxable, the same could not be considered as undisclosed income of the appellant under Chapter XIV-B of the IT Act. 6. The appellant craves leave to add, alter or amend any of the … capital gains on sale of a flat at Mumbai of Rs. 1,08,30,625. 2. In this context, the learned AO was not justified in holding the

Dr. Deepak Bhatiya and ors. Vs. State of U.P. and ors.

Court : Allahabad

Subject : Constitution

Reported in : 2010(1)AWC48

(Teachers and other Employees) (Payment of Salary) Act, 1971 and those of U.P. Secondary Education Services Selection Board Act, 1982 will not be applicable.5. I am of the considered opinion that the reference to Sections 7AA and 7AB … the advertisement published by the U.P. Secondary Education Services Selection Board, being Advertisement No. 2/2008. Under Appendix-A to Chapter-II of the regulations framed under the Intermediate Education Act for being considered for appointment on the post of