Advanced Search Results

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

writ petitions for the issue of writs of declaration declaring as unconstitutional and void S. 52 of the Finance Act 1982 and the conditions imposed in Notification No. 22 of 1982, dated 23-2-1982 prescribing a production limit of 150 … petitioners' said challenge, it is necessary to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect to Notification No. 22/82 GSR 77(E)/82,

J.K. Cotton Spinning and Weaving Mills Company Ltd. Vs. Collector of C ...

Court : Supreme Court of India

Subject : Excise

Acts : Constitution of India - Articles 19(1) and 136; Finance Act, 1982 - Sections 35L and 51(2); Central Excise Act, 1944 - Sections 11A - Rules 9, 49 and 173-F; Code of Civil Procedure (CPC), 1908 - Order 41, Rule 22

Reported in : AIR1998SC1270; 1998(60)ECC494; 1998(99)ELT8(SC); JT1998(2)SC293; 1998(2)SCALE204; (1998)3SCC540; [1998]2SCR102

within the factory. That amendment later gained incorporation in a legislative enactment also, vide Section 51(2)(d) of the Finance Act 1982 by which it was given retrospective effect from 1944. Though the appellant challenged the aforesaid amendments first in … of the said finding in this appeal on the footing of the principle adumbrated in Order 41 Rule 22 of Civil Procedure Code, 1908. Shri Joseph Vallapalli, learned senior counsel opposed reopening the said finding on the

Prakash S/O Timaji Dhanjode Vs. Income Tax Officer

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 2(7), 22 to 27, 32, 45, 54, 54F, 54F(1), 54F(4), 139(2), 156, 221 and 271(1); Finance Act, 1982; Transfer of Property Act - Sections 6

Reported in : (2008)220CTR(Bom)249; [2009]312ITR40(Bom)

Therefore, all these concepts are inter-linked. The scheme and purpose of Section 54F, which was inserted by the Finance Act, 1982 with effect from 01.04.1983 i.e. from the Assessment Year 1983-84 is with a view to encourage house construction. … connected for granting the benefit under the IT Act. The word and phrase 'owner' in the context of Section 22 of the Income Tax Act has been elaborated in CIT v. Podar Cement Pvt. Ltd. : [1997]226ITR625(SC) ;

N. Rahmath and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 3

Reported in : 1988(38)ELT425(Mad)

writ petitions for the issue of writs of declaration declaring as unconstitutional and void Section 52 of the Finance Act, 1982, and the conditions imposed in Notification No. 22 of 1982 dated 23rd February, 1982, prescribing a production limit

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 … accordance with this Act and accruing to a person on the disposal of assets.'Under the rubric 'Chargeable gains,' section 22 contained rules for the disposal of assets and for the computation of gains. Thus section 22(9) provided :'The

Collector of Central Excise Vs. Belapur Sugar and Allied

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC52Tri(Delhi)

notification was issued, in the place of Clause 50(4) of the Finance Bill, 1882, Section 50(4) of the Finance Act, 1982 was substituted. Second, para 4 (reproduced earlier) was substituted by the following para- "Where production during May to … have been disallowed by the Superintendent was admissible. On this, the Assistant Collector, Ahmednagar, passed an order on 22-10-1983 disallowing the claim basing his decision on the Pune Central Excise Collecto-rate Trade Notice No. 199/1982 (No.14/Sugar/1982) dated

V.R.M. Match Industries Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(39)ELT149TriDel

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982, Section 11A should be ignored or not. In our view Section 51 does not, in any manner, affect the … appeal itself states that the relief is sought on humanitarian grounds.2. The matter emanates out of Notification No. 22/82 issued by the Government on 23.2.1982 giving retrospective effect to the Notification with effect from 19.6.1980. The differential

Commissioner of Income Tax Vs. C.C. Transport and Co.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 22, 27, 139(2), 142(1), 144, 260A and 269UA; Transfer of Property Act, 1882 - Sections 53A; Registration Act, 1908;Finance Act, 1987

Reported in : (2006)205CTR(Ker)505; [2007]292ITR663(Ker)

amplification to the concept of 'transfer' under the IT law were introduced in the definition only by the Finance Act, 1987 only w.e.f. 1st April, 1988, i.e., long after the assessment year in question. Prior to the insertion … 7,20,000 as per two registered documents bearing Nos. 1021/1982, dt. 13th Sept., 1982 and 1264/1982, dt. 27th Oct., 1982. The assessee had not disclosed this … a deed of conveyance was duly executed and registered. Similarly, in the case of 'house property' falling under Section 22 of the Act, a person in possession under an agreement falling under Section 53A of the Transfer of

M/S Integrated Finance Co.Ltd. Vs. Reserve Bank of India Etc.Etc.

Court : Supreme Court of India

Subject : Land Acquisition

(Order 21 Rule 2, CPC). Relying on the provisions contained in Section 22 of the Sick Industrial Companies Act, 1982 and Section 402 of the Companies Act, Mr. Divan has submitted that Chapter V of the Companies Act … INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.5505-5508 OF 201.[Arising out of SLP (C) NO.12737-12740 OF 2008]. M/s. Integrated Finance Co. Ltd. ...Appellant VERSUS Reserve Bank of India Etc. Etc. ...Respondents JUDGMENT SURINDER SINGH NIJJAR,J.1. Leave granted.2. I.A.

K.G. Vyas Vs. Seventh Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)16ITD195(Mum.)

for the assessee, contended that the provisions of Section 54 as it stood before the amendment by the Finance Act, 1982, with effect from 1-4-1983 would be applicable to the facts of the present case, that the said provision … for the purpose of Section 54 has the same meaning as the concept of house property under Sections 22 to 27 of the Act which takes into account the entire residential unit and does not mean an