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Dillu Cine Enterprises (P.) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2002)80ITD484(Hyd.)

the question of legislative intent, the CBDT has explained the object of introduction of Section 269SS by the Finance Act, 1984, in its Circular No. 387, dated 6-9-1984 [146 ITR 162 (St.)] thus : Unaccounted cash found in the … Under the section as substituted, the time-limit for making an order imposing a penalty under the provisions of Chapter XXI of the Income-tax Act will, ordinarily, be two years from the end of the financial year in … 246 or an appeal to the Appellate Tribunal under Section 253. Category II covers the cases where the relevant assessment is the subject matter of

Hdfc Bank Ltd. and anr. Vs. Kishore K. Mehta and ors.

Court : Mumbai

Subject : Civil

Acts : Presidency-Towns Insolvency Act, 1909 - Sections 9, 9(1), 9(2), 9(3) and 9(5); Recovery of Debts Due to Banks and Financial Institutions Act, 1994 - Sections 17, 17A, 17(1), 18, 19, 19(1), 19(4), 19(7), 19(12), 19(13), 19(17), 19(18), 19(19), 19(22), 20, 21, 22, 22(2), 23, 24, 25 to 30, 31A, 34, 34(1) and 34(2); Companies Act, 1956 - Sections 529A; Limitation Act; Income Tax Act, 1961; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Uttar Pradesh Public Monies (Recovery of Dues) Act, 1972; Rajasthan Relief Undertakings (Special Provisions) Act, 1961; Ren

Reported in : 2008(6)BomCR340

go into the said questions relating to the liability and the recovery except as provided in the Act.23. Chapter II of the RD Act deals with the subject of establishment of Tribunal and Appellate Tribunal. The provisions in … shall be in addition to, and not in derogation of the Industrial Finance Corporation Act, 1948, the State Financial Corporations Act, 1951, the Unit Trust … State Financial Corporations Act, 1951, the Unit Trust of India Act, 1963, the Industrial Reconstruction Bank of India Act, 1984, the Sick Industrial Companies (Special Provisions) Act, 1985 and the Small Industries Development Bank of India Act, 1989.34.

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

this Section 3 of the Central Excises & Salt Act, 1944 was amended vide Section 46 of the Finance Act, 1982 (14 of 1982) to provide for the levy of duty at a value of the said goods … material produced during the two commissioning periods does not possess the specifications required by the buyer abroad. However, chapter sub-heading No. 2850.00 covers Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined. The chapter heading … that the 100% EOU set up by the technology supplied by M/s. IICT and the initial processing resulted in 2.8 Mts of Sodium Azide during

Pepper (inspector of Taxes) Vs. Hart and Others.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1991]191ITR195(Cal)

ordinary school fees.The relevant statutory provisions are to be found in chapter II of Part III of the Finance Act 1976, in particular, sections 61 and 63. Those two sections have now been replaced, with amendments immaterial for … to income tax under Schedule E made in respect of one or more of the three years 1983-84, 1984-85 and 1985-86. In each case the taxpayer had one or more sons in attendance at the school pursuant

Assistant Collector of Central Excise Vs. M/S. Ramakrishnan Kulwant Ra ...

Court : Supreme Court of India

Subject : Excise

Acts : Medicinal and Toilet Preparations (Excise Duties) Act - Sections 3; Central Excise Rules, 1944 - Rule 10-A; Central Excises Act, 1944 - Sections 3 and 37

Reported in : AIR1989SC1829; 1989(41)ELT3(SC); [1990]184ITR387(SC); 1989(1)SCALE968; 1989Supp(1)SCC541; [1989]2SCR444

contained Item Nos. description of goods and rates of duty. Section 3 has subsequently been amended by the Finance Acts of 1982 and 1984, and the Central Excise Tariff Act of 1985. This section, it would be … the Act being not covered by its rule-making powers. The question, therefore, is whether the rule is valid.10. Chapter II of the Act deals with levy and collection of duty. Under Section 3 of the act duties specified

Commissioner of Central Excise Vs. Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1999)(112)ELT251Tri(Chennai)

nature of rejects. In this regard attention is invited to amendments carried out by Section 45 of the Finance Act, 1984, to the provisions contained in Section 3 of the Central Excises and Salt Act, 1944. Such of the … for the goods which are excluded items. In this connection he also referred us to the provisions of Chapter 5A of Central Excise Rules, 1944 which provide for goods manufactured in the free trade area or from … (Annexure). Formal letter would be issued by SI A in due course. 2. As requested by you, this letter is being issued to enable you

Sharda Educational Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)99TTJAgra212

the Dy. Jt. CIT' The provisions of Sections 269SS and 269T were brought on the statute by the Finance Act, 1984 w.e.f. 1st April, 1984. The intention behind bringing the above provisions on the statute was clarified by the … nature and all income derived by the trust from its property viz., colleges is exempt from income-tax under Chapter III of the IT Act. The exemption of income of the trust from income-tax is not from the … trust from its property viz., colleges is exempt from income-tax under Chapter III of the IT Act. The exemption of income of the trust from

Shaji Poulose Vs. The Institute Of Chartered Accountants Of India

Court : Supreme Court of India

Subject : Land Acquisition

Later, the provision for compulsory audits found favour with the Parliament and was inserted by the Parliament through Finance Act, 1984. The then Finance Minister, while introducing the budget through the Finance Bill, 1984 stated in Parliament as under: … this common order. 1.2 The petitioners are, specifically, aggrieved by the mandatory ceiling limit imposed by Clause 6.0, Chapter VI of said Guidelines on the number of tax audits that a Chartered Accountant can accept in a … audits, in exercise of powers conferred on it under Clause (ii), Part II, Second Schedule of the 1949 Act. Further, in February 2014, vide resolution

Mohammed Omer Family Trust Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1992)40ITD1(Hyd.)

in the light of material placed before us and precedents relied upon. Sec. 161(1A) was inserted by the Finance Act, 1984 w.e.f. 1-4-1985. In order to understand the implication of the section we propose to resort to the notes … the beneficiaries because even new Section 166 starts with the words "Nothing in the foregoing section in this Chapter shall prevent" i.e., the ITO can exercise this option to assess the income of the trust either in … assessed, the assessment must proceed in the manner laid down in Chapter III.The Department has also always understood that this was only a residuary power

Sibonarayan Patro and Bros. Vs. Income Tax Officer.

Court : Income Tax Appellate Tribunal ITAT Cuttack

Subject : Direct Taxation

Reported in : (1996)54TTJCtk644

to be quashed. The learned counsel has also submitted before us that s. 44AB was introduced by the Finance Act, 1984, and while presenting the Union Budget for 1984-85, the then Finance Minister observed as under [(1984) 39 CTR … initiation of the penalty proceedings, inasmuch as, s. 275(1)(c) states that no order imposing a penalty under this Chapter shall be passed after a period of six months from the end of the month in which action