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J.M. Ramachandra and Sons Vs. Customs Excise and Gold (Control) Appell ...

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111, 112A, 125, 128, 129A, 129B, 129DD, 130 and 130E; Foreign Trade Development and Regulation Act, 1992 - Sections 3(3); Indian Income-tax Act, 1922 - Sections 18(3A), (3B) and (3C), 18(6), 23(4), 23(5), 23A(1), 24, 25(2), 25A(1), 26(2), 26A, 27, 28, 30(1A), 30(2), 31, 31(3), 33, 33(2A), 33(3), 44E(6), 44F(5), 46(1), 48, 49 and 49F; Finance Act, 1984 - Sections 40; Limitation Act - Sections 5 - Schedule - Article 182; Code of Civil Procedure (CPC), 1908 - Sections 109

Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)

the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is … fresh assessment, as the case may be, or, in the case of an order under sub-section (2) of section 25 or sub-section (2) of section 26 or sections 48, 49 or 49F, (d) confirm, cancel or vary such

Miller (Appellant) Vs. Mcfarlane (Respondent)

Court : House of Lords

Subject : Land Acquisition

to this recommendation in paragraph (g) in the new section 25(2) introduced by the Matrimonial and Family Proceedings Act 1984. One of the matters to which the court should have regard is 'the conduct of each of the … in control of his or her own property while the marriage lasts. But in real life most couples' finances become ever-more inter-linked and inter-dependent. Most couples now choose to share the ownership of much of their most

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

assessments. Even after re-opening, the assets brought to tax would have been exempt under Section 40 of the Finance Act, 1983. Revenue is in appeal on the following common grounds, viz. : (1) The order of the CWT … same assessee and involve common issue.2. These appeals pertain to assessment years 1984-85, 1985-86, 1986-87 and 1987-88 and arise out of the common orders passed … as they were erroneous and prejudicial to the interest of revenue within the meaning and expression contained in Section 25(2) of the Wealth-tax Act for the following reasons, viz., the value of land held in stock-in-trade for the

Indian Plywood Co. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1987)(12)ECC209

issued Under Section 25(1) of the Customs Act, 1962 read with Sub-section (4) of Section 36 of the Finance Act, 1984, exempted the goods specified in column 2 of the Table annexed to the Notification when imported into India

Naveen Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

doing hotel business was, in fact, a specified asset attracting wealth-tax liability as contemplated in s.40(3)(vi)(b) of the Finance Act, 1983. He fixed the value at Rs. 8 lakhs, as per assessee's books, and held that the same … the exemption provided for in s. 40(3)(vi) of the Finance Act, 1983. Sec. 40 of the Finance Act, 1983, reads as under : "40. Revival … 1. The appeals filed by the assessee relate to asst. yrs. 1984-85 to 1988-89. Since common issue is involved in all these appeals, they are heard together and are being … appeals are directed against the order of the CWT, passed under s. 25(2) of the WT Act, 1957.2. For the assessment years under consideration, the

Naveen Hotels Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1997)57TTJ(Bang.)241

doing hotel business was, in fact, a specified asset attracting wealth-tax liability as contemplated in s.40(3)(vi)(b) of the Finance Act, 1983. He fixed the value at Rs. 8 lakhs, as per assessees books, and held that the same … the exemption provided for in s. 40(3)(vi) of the Finance Act, 1983. Sec. 40 of the Finance Act, 1983, reads as under : "40. Revival … The appeals filed by the assessee relate to asst. yrs. 1984-85 to 1988-89. Since common issue is involved in all these appeals, they are heard together and are being … appeals are directed against the order of the CWT, passed under s. 25(2) of the WT Act, 1957.2. For the assessment years under consideration, the

Checkmate Services P Ltd Vs. Commissioner Of Income Tax-i

Court : Supreme Court of India

Subject : Land Acquisition

and which resulted in the enactment of the Finance Act, 2003, deleting 25 the second proviso and bringing about uniformity in the first proviso by … Income Tax-I v Checkmate Services P. Ltd., Tax Appeal No.680 of 2014, dated 14.10.2014. 4 Inserted by the Finance Act, 1987 (11 of 1987), w.e.f. 01.04.1988. 4 are not in the nature of annual contributions of fixed amounts … while computing the business income of the previous year?. That was a case which related to Assessment Year 1984-1985. The relevant accounting period ended on 30-6-1983. The Income Tax Officer disallowed the deduction claimed by the assessee … appeals, the common question involved is with respect to the interpretation of Section 36(1)(va) and Section 43B of the Income Tax Act, 1961 (hereinafter, “IT

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 … to as party) and found them manufacturing roughly shaped forged products of steel falling under Tariff Item No. 25(8) (Tariff Item No. 26AA(ia) prior to 1-8-1983) out of steel flats falling under Tariff Item No. 25(9)(i) (Tariff

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

i.e. the date from which the relevant provision as it stands at present, was brought into force." The Finance Act, 1984, reduced the quantum of deduction to 50 per cent w.e.f. 1st April, 1985. The CBDT Circular No. 387, … Consulting Bureau (P) Ltd. vs. CIT (1991) 189 ITR 346 (Bom); and 25. Our attention was also invited to the decision of the Kerala High … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of

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 … during the period from 17.11.2000 to 28.2.2001.(ii) Confirmed a demand of Rs. 25,46,34,087/- which had been paid prior to the judgment dated 3.12.2003 in the