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Commissioner of Income-tax Vs. Kerala Financial Corporation Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : [1993]202ITR186(Ker)

v. CIT [1988] 174 ITR 206 besides with reference to the Statement of Objects and Reasons to the Finance Act, 1985. So far as the first ground is concerned, viz., that the decision of the Cambay Electric Supply Industrial … the deduction is to be 40% of the total income before making any deduction under Section 36(1)(viii) and Chapter VI-A. The inference attempted to be drawn is that the law was otherwise till April 1, 1985, when

South Indian Bank Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1985; Income Tax Act, 1961 - Sections 36, 36(1) and 36(2)

Reported in : (2003)183CTR(Ker)21; [2003]262ITR579(Ker)

36(1) and Clause (v) of Section 36(2) were inserted simultaneously with effect from April 1, 1985, by the Finance Act, 1985. Clause (viia) of Section 36(1) of the Act, it must be noted, was inserted by Act 21 of … not exceeding ten per cent, of the total income (computed before making any deduction under this clause and Chapter VI-A) or an amount not exceeding two per cent, of the aggregate average advances made by the rural

South Indian Bank Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN749(Ker)

refer to the provisions of clauses (vii) and (viia) as they stood prior to their amendment by the Finance Act, 1985 as also the said provisions as it stood after the amendment of 1985. Section 36(1) (vii) and (viia) … not exceeding ten per cent of the total income computed before making any deduction under this clause and Chapter VIA and an amount not exceeding two per cent of the aggregate average advances made by the rural

Dhanalakshmi Bank Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : 2003(3)KLT177

refer to the provisions of Clause (vii) and (viia) as they stood prior to their amendment by the Finance Act, 1985 as also the said provisions as it stood after the amendment of 1985. Section 36(1) (vii) and (viia) … not exceeding ten per cent of the total income computed before making any deduction under this clause and Chapter VIA or an amount not exceeding two per cent of the aggregate average advances made by the rural

M/s. Rajnandini Foods Pvt. Ltd., Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National … products were being taxed under the provisions of the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985. With coming in to effect of CGST Act, 2017, by virtue of Section 174 of the said Act, … and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item

Ghodawat Packers Llp Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National … products were being taxed under the provisions of the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985. With coming in to effect of CGST Act, 2017, by virtue of Section 174 of the said Act, … and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item

Ghodawat Foods International Private Limited Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National … products were being taxed under the provisions of the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985. With coming in to effect of CGST Act, 2017, by virtue of Section 174 of the said Act, … and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item

M/s.balajee Pouches Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National … products were being taxed under the provisions of the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985. With coming in to effect of CGST Act, 2017, by virtue of Section 174 of the said Act, … and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item

M/s.h.i. Tamboli @ Sons Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National … products were being taxed under the provisions of the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985. With coming in to effect of CGST Act, 2017, by virtue of Section 174 of the said Act, … and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item

Ghodawat Industries India Private Limited Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National … products were being taxed under the provisions of the Central Excise Act, 1944 read with Central Excise Tariff Act, 1985. With coming in to effect of CGST Act, 2017, by virtue of Section 174 of the said Act, … and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item