Advanced Search Results

Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957

Reported in : AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)

in regard to the interpretation of the expression 'duty of excise' arose between the assessee and the Revenue. Section 32 of the Finance Act 1979 provided as follows:32. Special Duties of excise-(1) In the case of goods chargeable … of special duty of excise was discontinued from 1972 until 1978 when it was again revived by the Finance Act 1978. Thereafter, it continued to be levied from year to year right up to the period with which … raised on behalf of the assessee challenging the constitutional validity of the Central Excise Laws (Amendment and Validation) Act 1982 by which Parliament sought to lay down certain statutory rules for interpretation for arriving at the true meaning

Goodlass Nerolac Paints Ltd. Vs. Income-tax Officer.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1985]11ITD767(Mum)

of CIT. v. Shah Nanji Nagsi : [1979]116ITR292(Bom) as the Explanation 2 to section 37(2A), inserted by the Finance Act, 1983, would apply only from the assessment year 1976-77 onwards. The learned counsel also argued that these expenses … decided by the Tribunal, Nagpur Bench Camp, at Bombay, in IT Appeal Nos. 2616 to 2619 (Bom) of 1982 decided on 19-7-1983. In paragraphs 6 and 11 of the said order, the Tribunal restored the disallowance of … against the disallowance of the assessees claim for investment allowance under section 32A of the Act, amounting to Rs. 4,21,564, in respect of the new

Techno Pack Ltd. Vs. Assistant Collector of Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 11B and 11C

Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)

(1) of the Finance Act, 1981 (16 of 1981); and (e) Sub-Section (1) of Section 50 of the Finance Act, 1982 (14 of 1982). on such polyethylene films shall not be required to be paid in respect of such … (a) Sub-Section (1) of Section 37 of the Finance Act, 1978 (19 of 1978); (b) Sub-Section (1) of Section 32 of the Finance Act, 1979 (21 of 1979); (c) Sub-Section (1) of Section 5 of the Finance Act,

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 … sale -in this case $15,800 - and to deduct from it the sums described in what in now section 32(1) of the Act of 1979, that is to say, putting it shortly, (a) the cost of acquisition, in

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. … 'ownership', 'co-owner', 'owner of house property' or 'ownership of property' as elaborated in Sections 22 to 27 and 32 of the IT Act, are very much inter-linked and connected for granting the benefit under the IT Act.

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised within … this court in the case of Modi Carpets Limited and Anr. v. Union of India 1980 (6) ELT 320 Delhi This Bench has also had an occasion to consider the same questions in the cases of The

Andhra Cement Co. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD93(Hyd.)

the year of the assessment but the income of the previous year. He further held that as the Finance Act comes into force on the first day of April in each year, the law has to be applied … are concerned with two assessment years in these appeals, i.e., assessment year 1982-83 for which previous year ended by 31-3-1982 and the assessment year 1983-84 … I of Part I are part of Rule 5 of the Rules and thereby they form part of Section 32(1) of the Income-tax Act, 1961 ('the Act') itself and, as such, Appendix I of Part I forms part

Commissioner of Income-tax Vs. Daudayal Hotels Pvt. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5, 28 to 41, 43, 43(6) and 256(1); Income Tax Act, 1922 - Sections 10(2); Finance Act, 1983; Income Tax Act, 1866

Reported in : (2005)199CTR(Guj)556

on new hotel building is not deductible for arriving at WDV in view of the amendments effected by Finance Act, 1983? 2. The Assessment Year is 1985-86 and the relevant accounting period is calender year ended on 31st … and the relevant accounting period is calender year ended on 31st December, 1984. While computing depreciation allowance under Section 32 of the Act, the Assessing Officer, decreased the Written Down Value (WDV) of hotel building by deducting initial … was right in law in holding that initial depreciation allowed in A.Y. 1982-83 on new hotel building is not deductible for arriving at WDV in

Commissioner of Central Excise Vs. Vapi Paper Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1997)(104)ELT780Tri(Mum.)bai

1. By the Finance Act, 1982 enacted on 11th May, 1982, Explanation was added to Sub-clause (ii) of Clause (d) of Sub-section (4) of

Government of A.P. Vs. National Council for Teacher Education and ors.

Court : Andhra Pradesh

Subject : Constitution

Acts : National Council for Teacher Education Act, 1993 - Sections 3(1), 12, 14, 14(3), 15, 20, 32 and 32(1); National Council for Teacher Education Rules; Andhra Pradesh Education Act, 1982 - Sections 2(16), 2(18), 19, 20(1), 20(2) and 20(3); Andhra Pradesh Education (Amendment) Act, 1987; National Council for Teacher Education (application for recognition, the manner for submission, determination of conditions for regulation of institutions and permission to start new course or training) Regulations, 2002 - Regulations 6(1); National Council for Teacher Education (Form of application for recognition, the time limit of submission of application, determination of norms and standards for recognition of teacher education programmes and permission to start new courses or training) (3rd amendmen

Reported in : 2006(2)ALD120

primacy over any legislation made by local legislature of the State concerned. Therefore, the provisions of A.P. Education Act, 1982 with reference to the establishment, management and running of the Training Educational Institutions are to be subservient to … Constitution of India and thus the NCTE Act has supremacy over any other legislation made by any state. Section 32 of the Act empowers the NCTE to make regulations on various matters. After coming into force of the … to the rules prescribed therefore; and (iii) documents evidencing availability of the finances needed for constructing the proposed buildings; and (c) within the period specified