Advanced Search Results

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

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)

as if it is the income of the association of persons. Therefore, a proviso was inserted by the Finance Act of 1984 with effect from April 1, 1985, under which in cases where the whole or any part … 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 of

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 … in which such goods are produced, accompanied by an invoice under rule 11 of the Central Excise Rules, 2002: Provided that the manufacturer or processor

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

by section 86 and 87 of the Finance Act 1982. These sections were very substantially amended by the Finance Act 1985. I set them out in the amended form in which they were in force at the time of … that, accordingly, the taxpayer's liability to tax was to be computed by applying the time-apportionment provisions of paragraph 11 of Schedule 5 to the Capital Gains Tax Act, 1979, to the gain accruing between her acquisition and

Dharmarth Trust Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)37ITD86(Delhi)

by virtue of the provisions of Section 11(4A) of the Income-tax Act, 1961, which were introduced by the Finance Act, 1983 with effect from 1-4-1984. The reply of the assessee was that it was not carrying on any … religious purposes. The main discussion in all these cases appeared in the order passed for the assessment year 1985-86 in ITA No. 288 (Asr.) of 1989.We would therefore go to that order as a representative order to

Assistant Commissioner of Vs. Indian Vanaspati Producers

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)45ITD227(Delhi)

The learned Departmental Representative has argued before us that Sub-section (4A) was inserted in Section 11 by the Finance Act, 1983 with effect from 1 -4-1.984. Sub-section (4A) provides that Sub-section (2) shall not apply unless the business … Revenue against two orders of the Commissioner of Income-tax (Appeals) relating to the respective assessment years 1984-85 and 1985-86. Since both the appeals raise common questions of law and facts, both are being disposed of by this

Commissioner of Income-tax Vs. M.K. Vaidya

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 17, 17(2), 17(3), 28, 36, 40A(5), 80J and 119

Reported in : [1997]224ITR186(KAR); [1997]224ITR186(Karn)

Clause (vi) was to be in operation from April 1, 1985, however, it was omitted while enacting the Finance Act, 1985. Clause 20 of the Memorandum explaining the provisions of the Finance Bill, 1985, states that, as a measure … for by way of monetary payment, does not exceed eighteen thousand rupees.' 11. The main part of clause (vi) brings in house building loans within … J. 1. In respect of the assessment years 1978-79 and 1980-81, the following question has been referred under section 256(2) of the Income-tax Act, 1961 ('the Act', for short) : 'Whether, on the facts and in the

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

that the first respondent Tribunal had not considered the substantial changes made in the Finance Bill, 2000, in Section 11 of the Act. Even though the Bill had not become an Act, either at the time of the … proviso to Section 11A of the Central Excise and Salt Act, 1944. According to Clause 110 of the Finance Act, 2000, which came into effect on 12.3.2000, any notice issued or served on any person, under proviso to … is the charging Section in terms of which duties specified, under the Schedule to the Central Excise Tariff Act, 1985, is levied on various excisable goods manufactured in India at the rates set forth in the Schedule to

Nageswara Rice Working Co. Vs. Income-tax Officer.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1989)30ITD143(Hyd.)

remedy.12. In this connection, we may also refer to the amendment to section 43B brought in by the Finance Act, 1987. This amendment makes it clear that where a payment is actually made on the dates on which … been relied on. One of them is the case of Satyanarayana Swamy [IT Appeal No. 106 (Hyd) of 1985 dated 22-9-1986]. As per this authority if a payment is made long before the date on which the … by the Commissioner (Appeals). The first item which we consider is Rs. 11,302. The assessee had to pay market cess in respect of paddy purchased

Kashmiri Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Education

Reported in : (1991)LC382Tri(Delhi)

heroin in contravention of the provisions of Section 23 read with Section 8 of NDPS Act, 1985 and Section 11 read with Section 135 and 135(a) of the Customs Act, 1962 and have thereby rendered the seized 2 … 7, Hotel Little Star, Pahar Ganj, New Delhi. He further stated that finance for the purpose of heroin was provided by Kashmiri and that Kashmiri … certain incriminating documents was recovered and seized under the Customs Act, 1962 and Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). The search of the above said residential premises was carried out in the presence of Louis