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Collr. of C. Ex. Vs. Tata Engineering and Locomotive Co. Ltd.

Court : Patna

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 11, 11A, 35G(1), 35G(3), 37, 37(16A) and 37(16B); Central Excise (Amendment) Act, 1978; Bombay Sales Tax Act, 1959 - Sections 33(6) and 35; Bombay Sales Tax Act, 1953 - Sections 14(6); Finance Act, 1982 - Sections 51; Limitation Act, 1963 - Schedule - Article 137; Central Excise Rules, 1944 - Rules 9, 10, 10A, 49 and 57A to 57J; Constitution of India - Article 14

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 … in (1979) 3 Supreme Court cases 347. In that case, the legality and validity of provisions of Section 33(6) of the Bombay Sales Tax Act, 1959 (corresponding to Section 14(6) of Bombay Sales Tax Act, 1953) came

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

Dilip Kumar Vs. Union of India, Ministry of Finance and Another

Court : Karnataka

Subject : Service Tax

inserting subsection (6) to Section 129 of the Customs Act, 1962 as introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007, debarred a member/President/ Vice President of CESTAT to appear, act and plead, on their demitting … the Constitution as also as authorized representative under Section 146-A(2)(d) r/w Rule 12(e) of the Customs (Appeals) Rules, 1982; Section 35(q)(2)(d) r/w Rule 12 (e) of the Central Excise (Appeals) Rules, 1982. 10. The submission of illogical presumption … any law for the time being in force. 7. The first submission of the learned counsel that under Section 33 of the Advocates Act, 1961, it is only an advocate enrolled therein, unless permitted by any other law,

Dilip Kumar Vs. Union of India

Court : Karnataka

Subject : Service Tax

inserting subsection (6) to Section 129 of the Customs Act, 1962 as introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007, debarred a member/President/ Vice President of CESTAT to appear, act and plead, on their demitting … as also as authorized representative under Section 146-A(2)(d) r/w Rule 12(e) of the 3 AIR2012SC131020 Customs (Appeals) Rules, 1982; Section 35(q)(2)(d) r/w Rule 12 (e) of the Central Excise (Appeals) Rules, 1982.10. The submission of illogical presumption of … by any law for the time being in force.7. The first submission of the learned counsel that under Section 33 of the Advocates’ Act, 1961, it is only an advocate enrolled therein, unless permitted by any other law,

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1991)LC65Tri(Mum.)bai

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982, Section 11-A should be ignored or not. In our view Section 51 does not, in any manner, affect the … case of M/s. J.K. Spinning & Wvg. Mills Ltd. particularly with reference to paras 30, 31, 32 and 33 thereof and argued that since the cause of action has arisen, even as per the legal concession made

Collector of Central Excise Vs. Parmali Wallace Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(21)ELT231TriDel

chargeatble to duty of excise accordingly. The tariff structure of Tariff Item 16B was revised w.e.f. 28-2-1982 vide Finance Bill, 1982, so as to cover the wood-based Compreg Board and articles thereof within its scope. Accordingly the … the Act, this argument is not very relevant). He submitted that Rule 9A in no way conflicts with Section 33. On Shri Haksar's argument based on Rule 53 (vide para 20 above), Shri Raghavan Iyer submitted that in

inspecting Assistant Vs. Tata Chemicals Ltd. Tata

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1999)68ITD205(Mum.)

proportionate account.17. In order to further mitigate inconvenience to individuals assessees only s. 197A was introduced by the Finance Act 1982 w.e.f. 1st June, 1982, which reads as under : 197A "No deduction to be made in certain cases. … and Kashi Ram Agarwal vs. Collector of 24 Paragana & Ors. (1958) 33 ITR 800 (Cal), sum and substance of which was that the date … to be interpreted sympathetically, reasonably and keeping in mind the scheme of the Act. Literal interpretation of a section of words had to be avoided if it led to absurd results or would defeat the obvious intention

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under … any deduction under this clause', was valid only prospec-tivcly and not retrospectively. Section 32A deals with investment allowance, Section 33 with development rebate and Section 33A with development allowance. As the Legislature was envisaging the contingency of the … the law as on 1-4-1982 and 1-4-1983 which governs the assessments for 1982-83 and 1983-84, respectively, for the following reasons : (a) Section 36(1)(viii), which

The Commissioner of Income-tax Delhi Ii Vs. the Punjab and Sind Bank L ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(15), 32(1), 33, 43(3), 80-J and 256(1)

Reported in : 2000VAD(Delhi)661; 86(2000)DLT438; 2000(54)DRJ370; [2000]244ITR393(Delhi)

apparatus installed in shop premises qualified as plant within the meaning of Section 40 and 41 of the Finance Act. 1971. the Revenue held it not to be plant. On the above decision being affirmed by the chancery … steel furniture, electrical fittings and cooling equipments are to be treated as plant and machinery us 32(1)(ii) and Section 33 for the purpose of grant of depreciation and development rebate respectively. 2. Whether on the facts and in

Jay Engg. Works Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1992)43ITD594(Delhi)

profits on the basis of assessee's own computation. Our attention was drawn to the explanatory notes to the Finance Act of 1976 issued by the Central Board of Direct Taxes in support of the contention that in the … issue regarding the creation of the reserve in respect of deduction permissible on account of development rebate under Section 33 of the IT Act, 1961 read with Section 34. Their Lordships held that for securing the benefit of … is a limited company. During the previous year relevant to assessment year 1982-83 assessee had changed the previous year from ending 31 st March to