Advanced Search Results

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

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) … 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judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz.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 … 17 of the Small Causes Courts Act, the expression is 'at the time of presenting the application'. In Section 6 of the Court-fees Act, the words are 'file' or 'shall be received'. It would appear from this that

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

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 … view was expressed by the Punjab High Court in Dewan Chand v. Commissioner of Income-tax (1951) 20 ITR 621.6. The appeal before the Apex Court in Mela Ram's case (supra) was founded on the judgment where Dewan

Khivraj Motors Ltd. Vs. Deputy Commissioner of Income-tax and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [1994]205ITR462(Mad)

wealth-tax, as a consequence of suspension of wealth-tax on companies with effect from April 1, 1960, by the Finance Act, 1960 (13 of 1960). By section 40 of the Finance Act, 1983 (11 of 1983), with effect from … effect from April 1, 1983, wealth-tax was revived in a limited way on and from the assessment year 1984-85, in the case of closely-held companies. The said section 40 was further amended by the Finance Act, 1988 … resources to comply with the demand. 5.The Tribunal, by order dated August 6, 1993, dismissed the stay petition holding that then ability or otherwise of

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 … upon the circular issued by the Board bearing No. 387, dated July 6, 1984 (see : [1985]152ITR1(AP) ), which supports his above contention. Findings : … law which arises for determination in the above group of appeals is as follows : 'Whether violation of Section 11(5) read with Section 13(1)(d) by the assessee-trust attracts maximum marginal rate of tax on the entire income

Collector of Central Excise Vs. Belapur Sugar and Allied

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC52Tri(Delhi)

notification was issued, in the place of Clause 50(4) of the Finance Bill, 1882, Section 50(4) of the Finance Act, 1982 was substituted. Second, para 4 (reproduced earlier) was substituted by the following para- "Where production during May

Southern Petrochemicals Industries Corporation Ltd. Vs. Administrator ...

Court : Supreme Court of India

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 2(1), 3, 3(1), 3(2), 4, 8, 10, 10(1), 19, 19(1), 19(2) and 34; UTI (Transfer of Undertaking and Repeal) Act, 2002 - Sections 3(2), 4, 5, 5(4), 7, 7(1to3), 11 and 18; Companies Act, 1956 - Sections 4A, 4A(1), 5(1) and 17; Contract Act - Sections 182; Unit Trust of India Act, 1963 - Sections 4, 19B, 21 and 22; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Banking Regulation Act, 1949 - Sections 6; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 19; Unit Trust of India Act, 1973 - Sections 3; Constit

Reported in : AIR2007SC533; II(2007)BC83; [2007]135CompCas474(SC); 2007(1)CTC425; (2007)2SCC282; [2007]75SCL467(SC); 2007AIRSCW83; 2007LawHerald(SC)78; 2007(3)KCCRSN104; 2007(2)AIRKarR39; JT2007(1)SC372

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the Stale Financial Corporations Act, 1951 … of 1951), the Unit Trust of India Act, 1963 (52 of 1963), the Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) 2[, the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986) and the Small … the provisions of the Act.27. Learned Counsel for the appellant submitted that under the Banking Regulation Act, 1949 Section 6 authorises a banking company to engage in business even as an executor. According to him, an executor cannot

The Institute of Chartered Accountants of India, Rep. by Its Secretary ...

Court : Chennai

Subject : Direct TaxationConstitution

Acts : Chartered Accountants Act, 1949 - Sections 3, 4, 9, 15 and 22; Companies Act, 1956; Income Tax Act, 1961 - Sections 44AB; Banking Companies Regulations Act; Finance Act, 1984; Banking Laws (Amendment) Act, 1983 - Sections 45S(1); Constitution of India - Article 19(1) and 19(6)

Reported in : AIR2005Mad287; (2005)2MLJ369

Rs.20 lakhs under the Income-tax Act. Only a Chartered Accountant can issue a certificate under these Acts. By Finance Act, 1984 a new Section viz., Section 44AB was introduced in the Income-tax Act, 1961 by which certain classes of

Madras Refineries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(5)LC1943Tri(Delhi)

may appeal to the Appellate Tribunal against such order- 5. But then Section 35B was amended by the Finance Act, 1984. By the amendment, a proviso reading as under was added- "Provided that no appeal shall lie to the … or matter were an application or a matter arising out of an application made to it under that Section." 6. Admittedly, the instant case is one relating to loss of goods in transit. Even so, it was urged

Bachhraj Factories Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1996)56ITD225(Mum.)

the Wealth-tax Act is the aggregate value of all the assets owed by the assessee whereas under the Finance Act, 1984 it is the value of all the assets enumerated in Sub-section (3). But that difference, in our opinion, … and such assets are not to be taken into account in computing the net wealth of the assessee. Section 6 concerns with the exclusion of assets and debts outside India and Section 7 deals with the determination of