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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

Deputy Commissioner of Income-tax and anr. Vs. Karnataka Bank Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 260A; Finance Act, 1985 - Sections 28, 36(1) and 36(2); Income Tax (Amendment) Act, 1986

Reported in : [2009]316ITR345(KAR); [2009]316ITR345(Karn); (2008)218CTR(Kar)273; 2008AIRSCW1287; 2008(2)SCC475.

No. 258, dated June 14, 1979, to the assessment year 1993-94 though Section 36(2) stood amended by the Finance Act, 1985, with effect from April 1, 1985?3. For the sake of convenience, facts appearing in I.T.A. No. 480 of

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)

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)

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … be decided is whether the Countervailing Duty (CVD) (Additional duty) leviable under Section 3 of the Customs Tariff Act, 1985 equivalent to the duty of excise paid on the imported inputs/materials used in the manufacture of exported goods … (52 of 1962 ) be the aggregate of- (i) the value of the imported article determined under sub- section (1) of the said section 14 or the tariff value of such article fixed under sub- section (2) of

Bharat Heavy Electricals Limited Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 17(1), 17(2), 192, 201, 201(1), 256(1) and 264; Taxation Laws (Amendment) Act, 1984; Finance Act, 1985

Reported in : [2001]252ITR316(AP)

effect of Section 17(2)(vi), which was inserted by the Taxation Laws (Amendment) Act, 1984, but repealed by the Finance Act, 1985, it was held that the interest subsidy is not a perquisite and that no legal obligation lies on … deductible from their salaries. When the assessee was asked to explain, it filed a reply on March 2, 1995, enclosing thereto a letter dated March 19, 1992 issued by the Income-tax Officer certifying that interest subsidy does

Parle Biscuits (P) Ltd. Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 13, 13(1) and 21(1); Bihar Finance (Amendment) Act, 1985 - Sections 13(1) and 21; ;Companies Act, 1956; Central Sales Tax Act, 1956 - Sections 7, 11(1), 11(2), 11(4), 12(2), 14 and 21; Bihar Electricity Duty Act, 1948 - Sections 3(1); Bihar and Orissa General Clauses Act, 1917 - Sections 24 and 27

Reported in : 2003(51)BLJR2064; 2005(192)ELT23(SC); [2005(3)JCR46(SC)]; JT2004(10)SC449; (2005)9SCC669; [2005]139STC204(SC)

High Court holding that notification S.O. 154, dated 28.1.1985 issued under proviso to Section 13(1) of the Bihar Finance Act, 1981 (in short the 'Act') in relation to sale and purchase of packing materials, is applicable to the

P.V. Rajgopal and ors. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 15, 17, 17(2), 17(3), 201, 264; Constitution of India - Article 226; Taxation Laws (Amendment) Act, 1984; Finance Act, 1985; Income-tax Act, 1952 - Sections 13-A, 16, 17(3), 24, 156(2) and 197; Trade Union Act, 1926 - Sections 15, 192, 194, 194-(A, B, BB, C, D, E, EF, F, G, H, I, J and k), 196-(A, B, C, and D), 197(2A), 200, 201 (1A), 203, 207, 211, 221, 234-B and 234-C

Reported in : 1998(4)ALD268; [1998]233ITR678(AP)

Finance Act, 19,85 withdrew the said amendment. This was explained by the memorandum explaining the provisions of the Finance Act, 1985 by Circular No.421, dated 12-6-1985 (1956 ITR 138), hi spite of this legislative history, an attempt was made … good and sufficient reasons failed to deduct and pay the tax, (1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or Company as is referred to in that sub-section docs not deduct

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … the Customs Act. He also drew our attention to the provisions of Section 11(f) of the Administrative Tribunal Act, 1985 and submitted that the terms and conditions of the Railway Tribunal contained similar provisions which barred members and

Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1), 4, 4(1), 4(3) and 35L; Finance Act, 2000 - Sections 94; Central Excise Tariff Act, 1985

Reported in : 2009(168)LC177(SC); 2009(241)ELT321(SC); JT2009(13)SC186; 2009(11)SCALE401; 2009(8)LC3695(SC)

of determination of the assessable value under Section 4 of the Act, as substituted by Section 94 of Finance Act of 2000.2. The factual position in regard to the nature and design of the containers, canisters etc., in … in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985. Section 4 of the Act provides for valuation of excisable goods for the purposes of charging of duty of … appeals, by the Revenue, under Section 35L(b) of the Central Excise Act, 1944 (for short 'the Act') is directed against the orders passed by the