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Director of Income-tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Found ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 11, 11(1), 11(2), 11(4A), 11(5), 12, 13, 13(1), 161(1A), 164, 164(1) and 164(2); Finance Act, 1984; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989

Reported in : [2001]249ITR533(Bom)

was omitted by the Direct Tax Laws (Amendment) Act, 1987. However, the Legislature inserted a proviso by the Finance Act, 1984, with effect from April 1, 1985. By the said proviso, it is, inter alia, laid down that where … shall be charged on so much of the relevant income as is not exempt under Section 11 or Section 12, as if the relevant income not so exempt were the income of an association of persons : Provided

Amrit Lal Seth Vs. Union of India and anr.

Court : Delhi

Subject : CriminalCustoms

Acts : Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Constitution of India - Article 22(5); Customs Act, 1962 - Sections 111

Reported in : AIR1987Delhi340; 28(1985)DLT396

complaint in that regard was sent to the Directorate of Revenue Intelligence. Communications were sent to Hon'ble the Finance Minister as well as to the Secretary, Delhi Administration, Delhi regarding denial of interview to an Advocate with … Seth has been detained by virtue of an order dated July 21, 1984 passed by an Additional Secretary to the Government of India in exercise … Sir Ganga Ram Hospital where he was under medical treatment on April 12, 1985 and was served with the order of detention as well as … exercise of the powers conferred by Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 with a view to preventing him from smuggling goods and abetting the smuggling of goods. The

industrial Finance Corporation of India Vs. Official Liquidator, Amrut ...

Court : Gujarat

Subject : Company

Acts : Companies Act, 1956 - Sections 529 and 529(1); Companies (Court) Rules, 1959 - Rules 272, 273 and 274; Industrial Finance Corporation of India Act, 1948 - Sections 30, 30(12) and 40(12); Industrial Reconstruction Bank of India Act, 1984 - Sections 40; Code of Civil Procedure (CPC)

Reported in : [2000]102CompCas253(Guj)

respondents along with the Textile Labour Association (TLA) as respondent. One of the said secured creditors is Industrial Finance Corporation of India (IFCI).3. The said secured creditor of Amruta Mills (IFCI) has filed this Misc. Application No. … of India (IRBI) purporting to be an application under Section 40 of the Industrial Reconstruction Bank of India Act, 1984. It is the claim of the applicant that by letter dated December 3, 1986, Nutan Mills had asked … Rs. 74 lakhs was sanctioned as per the loan agreement dated February 12, 1987. The said amount was to be repaid in 12 half-yearly instalments

Sri Srinivasa theatre, Gillalamamidada, East Godavari Dist Vs. Commerc ...

Court : Andhra Pradesh

Subject : Other Taxes

Acts : Andhra Pradesh Entertainment Tax Act, 1984 - Sections 4, 4-A, 4-C, 4-C(1), 5, 5(1), 5(3), 9, 9-A(1), 9-A(2), 16(2-A); Andhra Pradesh Entertainment Tax Rules, 1984 - Rules 10, 27, 27(10), 27(13), 33, 33(7), 33(10), 43-D, 49 and 49(2); Andhra Pradesh Cinemas (Regulation) Act, 1955; Orissa Sales Tax Act, 1947 - Sections 12, 12(6), 23 and 23(3); Bengal Finance (Sales Tax) Act, 1941 - Sections 20(3);

Reported in : 2001(4)ALD747; 2001(4)ALT725

5, 5 (1), 5 (3), 9, 9-A (1), 9-A (2) and 16 (2-A) of Andhra Pradesh Entertainment Tax Act, 1984 and Section 20 (3) of Bengal Finance (Sales Tax) Act, 1941 - appellant firm carrying business of exhibition … under the Orissa Sales Tax Act (14 of 1947) and the majority view was-'That the second proviso to Section 12(6) of the Orissa Sales Tax Act, 1947, which lays down that no order 'assessing the amount of tax

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

RD Act or Rules made thereunder 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 of India Act, 1963, the Industrial … 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. … both these appeals is whether an insolvency notice can be issued under Section 9(2) of the Presidency-Towns Insolvency Act, 1909, hereinafter called as 'the Insolvency

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

Limited is a manufacturer of tyres, tubes and various other rubber products. By a notification dated April 6, 1984 issued by the Government of India, Ministry of Finance (Department of Revenue) in exercise of the powers conferred … 8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the … maintaining status quo from the date of passing of the order on 12.1.2004 and that by itself cannot bestow the respondents to undo the things

Commissioner of Income-tax Vs. Deoria Public Charitable Trust

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(2), 11(5), 13, 13(1) and 13(5); ;Finance Act, 1983; ;Companies Act, 1956 - Section 617

Reported in : [1992]196ITR110(Cal)

1983-84.6. We have considered the rival contentions. Section 13(1)(d) of the Income-tax Act, before its amendment by the Finance Act, 1983, provided that the exemption under Section 11 shall not operate for the assessment year 1983-84 or any … of any charitable or religious trust or institution will not be entitled to exemption under Section 11 or Section 12 if, for any period during the previous year--(i) any funds of the trust or institution are invested or … the provisions of Section 13(1)(d) would be applicable from the assessment year 1984-85 and not from the assessment year 1983-84.6. We have considered the rival

Hindustan Tools and Forgings Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1990)(26)ECC205

+ Rs. 1,11,678.20 SED) as per Notification No. 209/83, dated 1-8-1983 as amended and Section 53 of the Finance Act, 1984. Further, a quantity of 18.075 M.T. of goods lying in the forging section of the factory for conversion … vide Government of India, Ministry of Finance (DR) Notification 68/63, dated 4-5-1963 as amended to date issued under Section 12 of the Central Excises and Salt Act, 1944 as per offence/recovery-cum-seizure memo dated 28-5-1984, prepared on the spot.

M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

Subject : Service Tax

the first proviso to sub-section (1), which is pending immediately before the commencement of Section 47 of the Finance Act, 1984 (21 of 1984), before the Appellate Tribunal and any matter arising out of, or connected with, such appeal … to reliefs in these writ petitions as the impugned Section 35F has no retrospective operation. Points for consideration: 12. Having heard learned counsel for the respective parties, the following points would arise for my consideration: 1) Whether

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

difference of opinion between the two learned Judges inter se constituting the majority. According to S. Roy, J., Section 12 of the Bihar Finance Act contained enough guidelines for making deductions of tax on the contractors' bills, Section … Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … inserted in the Bihar Finance Act, 1981 by the Finance Act of 1984.6. The amendments brought about in different State enactments gave rise to dispute