Advanced Search Results

Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

Nawab Sir Mir Osman All Khan (supra).16. Learned Counsel further submitted, under Sub-section (5)(b) of Section 40 of Finance Act, 1983, Section 4(7) of the WT Act would not be in conformity with the charging provision, i.e., Sub-section (2) of

Balsara Hygiene Products Ltd. and Another Vs. D.S. Saxena and Another

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 30, 31, 32, 33, 34, 35, 36, 37, 37(3) and (3)A and 80B; Constitution of India - Articles 19 and 226; Finance Act, 1983 - Sections 17

Reported in : 1994(2)BomCR164; [1994]208ITR623(Bom)

declaration that the amendment made to section 37 of the Income-tax Act, 1961, by section 17(b) of the Finance Act, 1983, by inserting sub-sections (3A) to (3D) is bad in law, illegal, invalid and violative of the petitioners' fundamental … total amounts to be disallowed will be Rs. 40,23,123 and the break-up of the disallowed amounts is Rs. 39,49,089 on advertisement and business promotion, Rs. 44,036 on motor car expenses and Rs. 30,000 on hotel payment. The

P.Gopalakrishna Pillai vs Union of India

Court : Kerala

BY ITS CHAIRMAN CUM MANAGING DIRECTOR, VELLAYAMBALAM, THIRUVANANTHAPURAM- 695010. 2 STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.BY ADVS. SRI.M.R.VENUGOPAL, SC, KFC SMT.M.R.SREELATHA SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME … after noticing the ratio in Nakara case (1983 (1) SCC 305 : 1983 SCC (L&S) 145) that there is no illegality in introducing a pension … policy matter, which requires the sanction of the Government or SIDBI with in accordance with the provisions of Section 39 of the SFC Act. Relying on Section 23 of the SFC Act, it is contented that regulations have

Premaraj M.a. vs the Union of India

Court : Kerala

BY ITS CHAIRMAN CUM MANAGING DIRECTOR, VELLAYAMBALAM, THIRUVANANTHAPURAM- 695010. 2 STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.BY ADVS. SRI.M.R.VENUGOPAL, SC, KFC SMT.M.R.SREELATHA SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME … after noticing the ratio in Nakara case (1983 (1) SCC 305 : 1983 SCC (L&S) 145) that there is no illegality in introducing a pension … policy matter, which requires the sanction of the Government or SIDBI with in accordance with the provisions of Section 39 of the SFC Act. Relying on Section 23 of the SFC Act, it is contented that regulations have

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

Rules 9 and 49 and retrospective validity of the said amendment brought out by Sec. 51 of the Finance Act, are valid. However, the Supreme Court did not accept the contention of the Learned Attorney General that the … into the question of doctrine of tracing of the power.20. In the case of Hydraulic Ltd. reported in 1983 (12) ELT 533, decided by the Tribunal, it has been held that quoting one rule and exercising power … 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices

Commissioner of Income Tax Vs. Dhall Enterprises and Engineers (P) Ltd ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1) and 42; Finance Act, 1995; Finance Act, 1966; Finance Act, 1983; Finance (No. 2) Act, 1991; Income Tax Rules, 1962 - Rule 5

Reported in : [2006]287ITR435(Guj)

plant was fixed at Rs. 750 (Rupees seven hundred fifty only) at that point of time. Subsequently, by Finance Act, 1983, the said ceiling has been increased to Rs. 5,000 (Rupees five thousand only).7. On 21st July, 1966, the … be explained by Departmental Circular No. 372, dt. 8th Dec, 1983 [(1984) 39 CTR (TUT) 1] and para 22.2 of the said circular reads as … this Court:Whether the Tribunal was right in law and on facts in holding that the third proviso to Section 32(1) of the IT Act, 1961, would not be applicable in respect of the plant and machinery which

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … (ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is shall … 1. These are three appeals for assessment years 1982-83, 1983-84 and 1984-85. The following is the family tree in order to have

Commissioner of Income-tax Vs. Beehive Engineering Co. and Allied Indu ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 28 and 80HH

Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)

orders of the Tribunal. Before we construe the definition of the 'industrial company' in section 2(7)(c) of the Finance Act, 1978, it would be useful to notice the findings of fact recorded by the Tribunal. 6. From the … in CIT v. N. C. Budharaja and Co. : [1980]121ITR212(Orissa) , he allowed the appeal on April 30, 1983. Aggrieved by the said order of the appellate authority, the Commissioner of Income-tax went in appeal before the

Colour Chem Limited Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Customs

Reported in : (1987)(12)LC1225Tri(Mum.)bai

same would be eligible to grant of drawback under Section 75. Section 75 before its amendment by the Finance Act, 1983 permitted grant of drawback on the goods exported to any place outside India. The goods are exported by … 50 and 51 unless the vessel has taken an outward entry for the port of destination under Section 39.Therefore, reading the law as a whole it is seen that the vessel has to enter outwards for a

Sedco Forex International Drill. Inc. and ors. Vs. Commissioner of Inc ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4(1), 5(2), 9, 9(1) and 119; ;Finance Act, 1999 - Sections 9(1); ;Finance Act, 1983

Reported in : AIR2006SC428; (2005)199CTR(SC)320; [2005]279ITR310(SC); JT2005(5)SC639; (2005)12SCC717

it stood then, could not be invoked.8. To overcome this decision, Section 9 (1)(ii) was amended by the Finance Act, 1983 with effect from 1.4.1979 to include an Explanation to Section 9(1)(ii) which read as follows:-'Explanation-For the removal of … and specifically mentioned in Chapter XV. Now with respect to plastic name plates, if the reference to Chapter 39 had not been made, then there would be no controversy at all. In such a case, all plastic