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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

regarded as total income for the purpose of Section 2(7)(c) of the Finance Act, 1982. Section 10 in Chapter III of the Income-tax Act, 1961, gives a list of incomes which cannot be included in the total income. … 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

S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 1)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32A and 32A(2); ;Finance Act, 1982 - Section 2(7)

Reported in : [1994]209ITR298(Cal)

should be charged to tax at 60 per cent. which is applicable to an industrial company under the Finance Act, 1982. At the outset, we would like to mention that this court has considered the case of the assessee-company … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VI-A of the Income-tax Act) is not less than fifty-one per cent. of such total income.' 5. Mr.

Punjab National Fertilizers and Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1988)(17)ECC105

Rules 9 and 49 of the Central Excise Rules, 1944 were made retrospective under Section 51 of the Finance Act, 1982. Therefore, SO3 manufactured and consumed by the appellants in the said case was chargeable to Central Excise duty. … applicable to the present case as the facts are different. The marketability of Calcium carbide was governed by Chapter III of the Carbide of Calcium Rules, 1937 made under Petroleum Act, 1934. Rule 20 of the Carbide of

K.K. Majumder Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Labour and Industrial

Reported in : (1989)ILLJ426Cal

petitioner, at the invitation of the Public Enterprises Selection Board in June 1982, appeared at the interview for the post of Director (Finance) in Bridge … petitioner that the Public Enterprises Selection Board has recommended the name of the petitioner for the post of Finance Director in the Bridge & Roof Company, in Schedule 'C' scale of pay of Rs. 2500-3000. The Under … and, therefore, amenable to the writ jurisdiction for enforcement of rights under Chapter 3 of the Constitution and secondly, questions which have been dealt with … fair treatment, being the 'soul of natural justice', ought to be the most accepted methodology of all Governmental action. The observations of the Supreme Court in the case of Maneka Gandhi v. Union of India reported (AIR) … necessities of the proper operation of judicial process... 3. The general duty of fairness as regards administrative

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … Case of the Petitioners 3. The case of the Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to include … the Central Government may, by notification, appoint, namely:- Interpretations. 65B. In this Chapter, unless the context otherwise requires,- ......... (22) declared service means any activity … make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the Concurrent

Chairman, Cbec and ors. Vs. Davangere Cotton Mills

Court : Karnataka

Subject : Excise

Acts : Central Excise Rules - Rule 173-I; Central Excise Act - Sections 11, 11A and A(1)

Reported in : 1996(63)LC244(Karnataka); ILR1995KAR2690; 1995(5)KarLJ277

49 of Central Excise Rule s, 1944 (hereinafter referred to as 'the Rule s') and Section 51 of Finance Act, 1982 was challenged. The petition was heard by the Division Bench and by judgment reported in Davangere Cotton Mills … from the date of grant of interim-relief.3. The Mills had opted for advantage of the procedure prescribed under Chapter VII-A of the Rules and were filing the returns as contemplated under Rule 173-G(l)(iii) of the Rule s

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

duty. Referring to paragraph 31 of the judgment, he submitted that the provisions of Section 51 of the Finance Act, 1982 by which retrospective effect to the amendments of Rules 9 and 49 of Central Excise Rules, 1944 was … as follows :'35F. Deposit, pending appeal, or duty demanded or penalty levied. -Where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not … to the petitioners to discharge duty payable on the goods cleared from 3.12.2002. It was further provided that the petitioners would also be entitled to

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

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

Jyotsna Holdings (P) Ltd. Vs. Designated Authority Unde the Kar Vivad ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)160CTR(Del)95

appeal to the Tribunal. While the appeal was pending, the Government of India introduced the KVSS, contained in Chapter IV of the Finance (No. 2) Act, 1998, with a view to provide a quick and voluntary settlement … the certificate issued to a declarant, reliance is placed on the second proviso to s, 90(1) of the Finance Act. In nutshell the stand of the Revenue is that interest tinder section 220(2) forms part of tax arrear … and on the basis of this assessment, a tax demand of Rs. 3,61,98,513 was created. A further sum of Rs. 1,53,31,342 was determined as payable