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Shri Abdul Sathar Vs. Union of India (Uoi), Through the Secretary, Law ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 108, 112, 122, 128, 129A and 129DD; Finance Act, 1984

Reported in : 2003(2)ALLMR90; 2003(4)BomCR428; 2003(90)ECC85; 2003(156)ELT832(Bom); 2003(3)MhLj142

the adjudicationManual, the adjudication powers of the DeputyCommissioner are restricted and not the adjudicationpowers of the Commissioner.7. By Finance Act 21 of 1984, Section 129A wasamended and Section 129DD was introduced to the Actwith effect from 11.05.1984. Prior

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … issued by the Commissioner, Commercial Taxes, Govt. of Bihar, on 18th May, 1984, which is also applicable in the State of Jharkhand, whereby, it was … in the case of C.I.O. Tyres Ltd. v. State of Bihar reported in 1990(1) P.L.J.R. 397 had declared Section 21(1)(a)(i), as it then stood, as ultra vires.15. In the case of Gannon Dunkerly & Co. Ltd. v. State

Commissioner of Income-tax Vs. M.K. Vaidya

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 17, 17(2), 17(3), 28, 36, 40A(5), 80J and 119

Reported in : [1997]224ITR186(KAR); [1997]224ITR186(Karn)

clause (vi) had to be inserted by the Amendment Act of 1984. 21. Section 17(2) purports to include certain benefits and amenities in the term … Clause (vi) was to be in operation from April 1, 1985, however, it was omitted while enacting the Finance Act, 1985. Clause 20 of the Memorandum explaining the provisions of the Finance Bill, 1985, states that, as a … is attracted and that the principle underlying clause (vi) inserted in section 17(2) by the Taxation Laws (Amendment) Act, 1984, could be looked at for this purpose. Section 17(2)(iii) reads - ''perquisite' includes - .... (iii) the value

Food Specialities Ltd. Vs. Assistant Commissioner of Income Tax.

Court : Delhi

Subject : Direct Taxation

Reported in : (1995)52TTJ(Del)554

under the relevant statute, deduction was permissible in view of the proviso to S. 43B inserted by the Finance Act of 1987 w.e.f. 1st April, 1988. Shri Dastur fairly conceded that the decisions of the Delhi High Court … trading receipts of the assessee. assessed is admittedly following the mercantile system of accounting. As on 31st Dec., 1984, a sum of Rs. 95,05,224 had remained unpaid out of the total collections made during the relevant previous … Bench of ITO vs. Food Specialities Ltd. vs. CIT (1994) 49 ITD 21 (Del) (SB). We, respectfully following the aforementioned decision, delete the addition subject … formed employee, S. 40A(6) is inapplicable. Shri Dastur contended that the said section is a disallowed provision and that it must be strictly followed. It

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

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible … In terms of one time tax scheme prescribed by Section 3(1B) of the Rajasthan Land and Buildings Tax Act, 1984 (hereinafter referred to as 'the Act') even though the certificate exempting the aforesaid land from the future tax … cases provided for therein. It comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise; or, building, re-building or enlargement

Bertie Pinto Foundation Vs. Sixth Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (1995)53ITD282(Bang.)

the same extent was the beneficiaries as it was prior to the amendment of Section 161 by the Finance Act, 1984, with effect from April 1, 1985.While passing this particular judgment, the learned Judges of the Karnataka High Court … such as birth or death would not take the case out of the ambit of Sub-section (1) of Section 21 of the Wealth Tax Act. The Supreme Court furthermore commented that it is no answer to the applicability

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

Subject : Direct Taxation

1-4-1964, Finance Act, 1965, w.e.f. 1-4-1965, Finance Act, 1968, w.e.f. 1-4-1969, Finance (No. 2) Act, 1971, w.e.f. 1-4-1972, Finance Act, 1984, w.e.f. 1-4-1985 and Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. (d) Omitted by the Finance Act, 1988, … 1987, w.e.f. 1-4-1988. (d) Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. 21. A perusal of section 40 reveals that firstly it starts with a … of law for opinion of a larger bench. Q. Whether, while dealing with the allowability of expenditure under section 40(a)(i) of the Income Tax Act, 1961, the status of a person making the expenditure has to be

Detergents India Ltd. Vs. Collector of Central Excise

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

Subject : Excise

Reported in : (1992)(61)ELT310Tri(Chennai)

the Central Excises and Salt Act, 1944 (1 of 1944), (ii) the special duty of excise under the Finance Act, 1984 (21 of 1984), and the Finance Act, 1985 (32 of 1985), and (iii) the additional duty under Section

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

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 … 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 … 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