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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 … in a factory during the period commencing on the 1st day of May, 1982, and ending with the 30th day of September, 1982, which is in excess of the average production of the corresponding period of the

Assistant Collector of Central Excise, Rajahmundry and anr. Vs. Andra ...

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 4 and 4(4); Finance Act, 1982; Central Excise Rules - Rule 233

Reported in : 1988(15)ECC120; 1987(32)ELT684(AP)

rest, after the decision of the learned Single Judge, by an Explanation inserted by Clause 47 of the Finance Act, 1982 (Act 14 of 1982) with retrospective effective from 1-10- 1975. It may be useful to extract the entire … (1 of 1944), Sections 4(4) (d) (ii), expl., 37--Central Excise Rules, 1944, Rules 8(1), 233--Finance Act (14 of 1982), Section 47. - - If the petitioners fail to file appeals within the period of 30 days from today,

i.T.C. Ltd. and Another Vs. Union of India and Anothers

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35E, 35F and 36; Central Excise Rules - Rule 9B; Constitution of India - Article 226; Finance Act, 1982

Reported in : 1987(30)ELT321(Del)

Matched in: Citation 1987(30)ELT321(Del)

Commissioner of Income Tax Vs. Sundeep Construction (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7)

Reported in : (2004)189CTR(Guj)440; [2004]269ITR343(Guj)

law in holding that the assessee is an industrial company within the meaning of Section 2(7)(c) of the Finance Act, 1982 and hence entitled to the benefit claimed ?'2. We have heard Mr. Manish R. Bhatt, learned standing counsel … removal of overburden/earth excavation in lignite mineral areas of the employer, the layer/depth whereof ranges from 8 to 30 metres approximately, which has to be removed so as to expose the lignite mineral for further mining. The

Shri Shetty G.D. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2008)112ITD103(Pune.)

been used in Section 22 and/or 32 of the same Act.6.8. Section 54F has been inserted by the Finance Act, 1982 with effect from 1^st April, 1983, i.e. for and from the assessment year 1983-84.This new Section grants exemption … Section 54F inserted by the Finance Act, 1982 has been explained in a Departmental circular No. 346 dt 30^th June, 1982 as under: 20.1 Under the existing provisions of the Income-tax Act, any profits and gains arising

Cit Vs. Sundeep Construction (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Reported in : [2004]137TAXMAN287(Guj)

law in holding that the assessee is an industrial company within the meaning of section 2(7)(c) of the Finance Act, 1982 and hence entitled to the benefit claimed ?'2. We have heard Mr. Manish R. Bhatt, learned standing counsel … of overburden/ earth excavation in Lignite mineral areas of the employer, the layer/depth whereof ranges from 8 to 30 metres approximately, which has to be removed so as to expose the lignite mineral for further mining. The

Leena J. Shah Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

USA. This interpretation is strongly supported by the marginal note to Section 54F. Section 54F inserted by the Finance Act, 1982, with effect from 1-4-2003. It has been explained in Circular No. 346, dated 30-6-1982 - Explanatory notes on

Commissioner of Service Tax, Chennai versus M/S Diebold Systems (P) Lt ...

Court : Supreme Court of India

Reported in : [2026] 8 S.C.R. 453

purpose of levying service tax under the taxable category of “commissioning or installation” under the provisions of the Finance Act, 1994; whether the CESTAT was justified in holding that no part of the composite consideration received by the … largely otiose. [Para 36] Taxation of Composite Contracts - Constitutional and statutory framework, discussed - Constitution (Forty-sixth Amendment) Act, 1982 - Contract for the rendition of a taxable service simpliciter vis-à-vis an indivisible composite contract - Distinction between, … commissioning of ATMs; Indivisible turnkey contracts; Composite consideration; Installation and commissioning obligations; Section 65(105)(zzd) of Finance Act, 1994; “commissioning or installation”; Indivisible composite contracts; Single … Revenue subsequently issued a third Show Cause Notice No.period from 01.08.2005 to 30.04.2006 proposing recovery of service tax and education cess amounting to Rs. 2,96,02,757/-

J.K. Cotton Spinning and Weaving Mills and Another Vs. Union of India ...

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 9(2), 10, 11, 47, 49, 49A, 53, 54,,73A, 173K and 173Q; Central Excise Act, 1944 - Sections 3, 4, 6, 8, 9, 11, 11A, 11B, 37 and 49; Finance Act, 1982 - Sections 51

Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518

may be, immediately before such consumption or utilisation.' 8. The result of enacting of Section 51 of the Finance Act, 1982 was that the amended rules 9 and 49 set out above, are deemed to have come into force … Section 51 of the Finance Act suffers from the vice of arbitrariness as past transactions of as much 30 years could be reopened, causing excessive hardships. With regard to the unconstitutionality of amended Rules 9 and 49,

Rambhai L. Patel Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(30), 6(6), 10, 10(4A), 92, 93, 168, 256(2), 263 and 271(1); Finance Act, 1968; Finance Act, 1982; Foreign Exchange Regulation Act, 1947 - Sections 73; Foreign Exchange Regulation (Amendment) Act, 1973 - Sections 2; Non-resident (External) Account, Rules, 1970

Reported in : [2001]252ITR846(Guj)

any rules made thereunder ;'15. The amended provision as substituted with effect from April 1, 1982, by the Finance Act, 1982, reads as under :'(4A) in the case of a person resident outside India, any income from interest on … D.A. Mehta, J.1. The following question of law has been referred to us under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Ahmedabad