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Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services rendered … tax or any part of the tax as required to be deducted by or under the provisions of Chapter XVII-B, the liability to penalty arises unless such failure is proved to be for a reasonable cause as … against the common order of the Commissioner (Appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271C of the Income

India Leather Corporation (P.) Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1970 - Sections 2(6); Income Tax Act, 1961 - Sections 80E, 147 and 256(1)

Reported in : (1989)77CTR(Mad)18; [1989]179ITR170(Mad)

the assessee-company was not an industrial company within the meaning of clause 2(6)(c) of Chapter II of the Finance Act, 1970 ?' 2. The assessee is a private limited company and the assessment year we are concerned with … Ratnam, J.1. At the instance of the assessee under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the following question has been referred for the opinion of this court

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of auxiliary duty of customs at an amount equal to … do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry … Srinivasan, J. 1. The only question involved in these appeals is whether the respondent is

Tamil Nadu Newsprint and Papers Limited Vs. the Appraiser, Appraising ...

Court : Chennai

Subject : Customs

Reported in : 1988(14)LC548(Madras)

25 of the Customs Act, 1962 (52 of 1962), read with Sub-clause (4) of clause 45 of the Finance Bill, 1983, which clause has by virtue of the declaration made in the Bill under the Provisional collection … do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the Corresponding entry … in support thereof the order of the High Court, dt 831983 & 1141983 respectively and made herein, and upon hearing the arguments of Mr. B.R.

The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Subject : Customs

Reported in : 1988(17)ECC119

year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of auxiliary duty of customs at an amount equal to … do, hereby exempts the goods specified in column (3) of the table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry … is entitled to the benefit of the notification No. 62/83. Cus., dated 1-3-1983 granting exemption from the whole of the auxiliary duty of customs leviable

Tamil Nadu Newsprint and Papers Ltd., Madras Vs. Appraiser, Madras Cus ...

Court : Chennai

Subject : Customs

Acts : Central Excise Act; Customs Tariff Act, 1975; Customs Act, 1962 - Sections 14, 25 and 25(1)

Reported in : 1988(15)ECC6; 1988(33)ELT22(Mad)

25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of Clause 45 of the Finance Bill, 1983, which clause has by virtue of the declaration made in the Bill under the provisional collection … do, hereby exempts the goods specified in Column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry … same. In three writ petitions, namely, W.P. 2054, 3257 and 3258 of 1983, the petitioner prays for writs of Mandamus directing the respondents to permit

income-tax Officer Vs. Hydle Constructions (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1983)6ITD575(Delhi)

Matched in: Citation (1983)6ITD575(Delhi)

Commissioner of Income-tax, New Delhi Vs. Eli Lilly and Company (India ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 4(2), 5, 5(2), 9, 9(1), 14, 15, 30 to 38, 40, 90, 90A, 115A, 115B, 115BB, 115BBB, 115E, 132(5), 133A, 159A, 160, 160(1), 161, 162, 163, 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 190, 191, 192, 192(1), 192(1A), 192(2), 193, 194, 194A, 194B, 194BB, 194D, 200, 200(1), 200(3), 201, 201(1), 201(1A), 203, 203A, 204, 206, 221, 271(1), 271A, 271AA, 271B, 271BA, 271BB, 271C, 271C, 271CA, 271E, 271F, 271FA, 271FB, 271G, 272A, 272AA(1), 272BB(1), 272BB(1A), 272BBB(1), 273(2), 273B and 276B; Companies Act, 1956; Finance Act, 1983; Finance Act, 1999; Income Tax Act, 1922 - Sections 4 and 42(1); Income Tax Rules, 1962 - Rules 36A, 37 and 114A; Constitution of India - Article 245

Reported in : 2009BusLR418(SC); (2009)223CTR(SC)20; [2009]312ITR225(SC); JT2009(5)SC78; 2009(4)SCALE384; [2009]178TAXMAN505(SC); 2009(4)LC1742(SC); 2009AIRSCW3104

services rendered in India. According to the learned Counsel, the insertion with retrospective effect from 1.4.1979 by the Finance Act, 1983, however, was not all inclusive. According to the learned Counsel, despite the said Amendment, amounts paid to foreign … In this batch of civil appeals, the question which arises for determination is - whether TDS provisions in Chapter XVII-B, which are in the nature of machinery provisions to enable collection and recovery of taxes, are independent

Prabodhan Prakashan Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1994)50ITD135(Mum.)

public utility.35. The words "not involving the carrying on of any activity for profit" were omitted by the Finance Act, 1983, with effect from 1-4-1984 and simultaneously Section 11(4A) was introduced, which is reproduced below for the sake of … Income-tax Act, 1961. For this purpose, it is necessary to look into the scheme of the Act in Chapter III from Section 10 to Section 13A, consisting of "Incomes which do not form part of total income".

Zenith Bearing Enterprises Vs. Collector of Customs (Acc)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Education

Reported in : (1995)(75)ELT801Tri(Mum.)bai

the context of the provisions of section 23 of the Customs Act prior to the amendments by the Finance Act, 1983. He, however, sought to advance his argument that notwithstanding the amendments carried out in Section 23, the appellants … The goods so unloaded remain in the Customs area till they are cleared for home consumption or warehoused. Chapter VII of the Customs Act, 1962, provides for clearance of the imported goods and Section 45, which falls … 1. This is an appeal directed against the order passed by the Collector