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Assistant Director of Inspection Investigation Vs. Kum. A.B. Shanthi

Court : Supreme Court of India

Subject : ConstitutionDirect Taxation

Acts : Income-tax Act, 1961 - Sections 44AC, 206C, 269SS, 271D, 273B, 276DD, 269T and 269T(1); Constitution of India - Articles 14, 134A and 246; Finance Act, 1984; Companies Act, 1956 - Sections 617; Banking Regulation Act, 1949 - Sections 51

Reported in : AIR2002SC2188; 2002(2)Crimes393(SC); (2002)174CTR(SC)513; [2002]254ITR258(SC); [2002(3)JCR112(SC)]; JT2002(4)SC565; (2002)3MLJ42(SC); 2002(4)SCALE327; (2002)6SCC259; [2002]

Bench is now challenged before us in this appeal.3. Section 269SS was inserted in the Income Tax by Finance Act 1984 with effect from 1.4.1984, but the same was made operative from 1.7.1984. The Income Tax Department, in course … Banking Regulation Act, 1949 (10 of 1949) applies and includes any bank or banking institution referred to in Section 51 of that Act; (ii)' co-operative bank' shall have the meaning assigned to it in Part V of the

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises … case of East India Commercial Co. Ltd. Calcutta v. Collector of Customs, Calcutta 1983 ELT 1342 (SC) : 1984 ECR 138. In para 29 of the report the Court has observed as follows: We, therefore, hold that

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

Commissioner of Income Tax Vs. Khoday Industries Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1), 263, 119, 119(1), 119(2), 404(4); Finance Act, 1984 - Sections 8(c); Finance Act, 1985; Finance Act, 1966 - Sections 2(7)

Reported in : [2006]285ITR523(KAR); [2006]285ITR523(Karn)

rival contentions, it is necessary to have a look at the relevant provision as provided under Section 8(c), Finance Act, 1984, and the Finance Act, 1985, which reads as follows:8(c)-'industrial company' means a company which is mainly engaged in … per cent. The CIT found that the income of the assessee from actual manufacturing unit was less than 51 per cent of its gross total income. Therefore, he passed an order under Section 263 of the Act

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 … of convenience, as they relate to 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 by the CWT (Appeals), Belgaum for … Officer included the value of guest house and non-agricultural lands at Rs. 51,923 and Rs. 17,61,441 for the assessment year 1984-85 and also for other

Association of A.P. Sajjada Nasheens, Mutawallies and Khidmat Guzaran ...

Court : Andhra Pradesh

Subject : CivilElection

Acts : Wakf Act, 1995 - Sections 3, 3(1), 5(1), 10, 13, 13(2), 14, 14(1), 15, 16, 23, 25, 26, 32, 32(1), 32(4), 32(5), 50 to 53, 64, 65 and 109; Wakf Act, 1954 - Sections 6; Wakf (Amendment) Act, 1984 - Sections 10, 66G and 66H; Wakf (Amendment) Act, 1959; Wakf (Amendment) Act, 1964; Wakf (Amendment) Act, 1969; Mussalman Wakf Validating Act, 1913; Mussalman Wakf Validating Act, 1930; Religious Endowments Act, 1863; Shariath Application Act, 1937; Shri Jagannath Temple Act, 1954 - Sections 28B and 28C(9); Dargah Khawaja Saheb Act, 1955; Wakf Act, 1913; Official Trustees Act, 1913; Charitable Endowments Act, 1890; Madras Hindu Religious and Endowments Act, 1927; Madras Hindu Religious and Endowments Act, 1951; Indian Trusts Act, 1882; Bengal Wakf Act, 1934; Andhra Pradesh Charitabl

Reported in : 2010(1)ALT112

Members of Parliament and also from the muslim Institutions. It is stated that the main criticism to Wakf Act, 1984 was that it facilitated gross interference by the State in the day-today management of the wakf. The other … of being feasible potential for development on monetary considerations.24. Learned senior Counsel has also drawn our attention to Section 51 of the Act which speaks about alienation of wakf property with the prior sanction of the Wakf Board. … the Executive Officer in respect of the certain institutions, strengthening of the finances of the Wakf Board, restrictions on the powers of the Muthawallies in

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 … and explained the documents alleged to have been recovered. Grounds 47 to 51 are linked with the statement of Jaswinder Singh. Grounds 52, 53, and … 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

Kaipully Match Industries and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(5)LC2076Tri(Delhi)

other High Court.6. The provision under consideration in the Delhi High Court decision was Section 51 of the Finance Act, 1982. The provision was similar to the provision in Section 52. The contention under consideration before the Delhi

S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 1)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32A and 32A(2); ;Finance Act, 1982 - Section 2(7)

Reported in : [1994]209ITR298(Cal)

should be charged to tax at 60 per cent. which is applicable to an industrial company under the Finance Act, 1982. At the outset, we would like to mention that this court has considered the case of the … Income-tax Officer in respect of the assessment year 1982-83 now under reference, vide his order dated November 6, 1984, passed under Section 143(3) of the said Act was Rs. 22,52,840 which included earnings from restaurant to the … in mining, even if its income from such activities is less than 51 per cent. of its total income ; and (b) a company which,

Andhra Sugars Ltd. Vs. Collector of Central Excise

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

Subject : MRTP

Reported in : (1986)LC459Tri(Chennai)

Section 11A and 11B. We cannot pursuade ourselves to accept the argument of the learned Solicitor General that Section 51 of the Finance Act over-ride the effect of Sections 11A and 11B of the Act. The parti-cularisation by … 31.1.84 demanding a duty of Rs. 89,535.40 from the appellant under Sub-Sec. 2(d) of Section 47 of the Finance Act, 1982 in respect of clearances of caustic soda, caustic potash, acids and fertilisers during the period 1976-77 to … Paper Mills Private Limited v. Union of India and Ors. reported in 1984 (18) ELT 701 (Bom.), while considering the purport and scope of Section