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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 … that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 , (52 of 1962 ) and any sum chargeable on that article under

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 … shall be charged on so much of the relevant income as is not exempt under Section 11 or Section 12, as if the relevant income not so exempt were the income of an association of persons : Provided

Dalmia Cement (Bharat) Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

1988, we find, inter alia, the following notes with regard to clause 12 of the said Finance Bill, 1988 which sought to amend Section 43B … by him.5. The said section 43B and, in particular, clause (a) thereof was amended by virtue of the Finance Act, 1988 which came into effect from 01.04.1989. The said section, after amendment, to the extent relevant for our … examining this question are that the assessee (respondent herein) claimed expenditure of Rs.1,45,29,207/- in respect of assessment year 1985-86 as accrued liability to pay cess and cess surcharge under Section 115 and 116 respectively of the Tamil

Webel Video Devices Ltd. Vs. Collector of Central Excise

Court : Kolkata

Subject : Excise

Acts : Central Excises Act, 1944; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rules 12, 13 and 14; ;Finance Act, 1985 - Section 49 and 49(3)

Reported in : 1993(63)ELT63(Cal)

Television Sets manufactured in India are also chargeable to additional duties of excise under Section 49 of the Finance Act, 1985 (hereinafter referred to as 'the Finance Act'). The said additional duties of excise were introduced as a one … Customs or Postal supervision, as the case may be, within the period prescribed for goods, exported under Rule 12; and such bond shall not be discharged unless the goods are duly exported, to the satisfaction of the

Commissioner of Income Tax Vs. Hind Lamps Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Payment of Bonus Act; Finance Act, 1985; Income Tax Act, 1961 - Sections 37(1), 40A(9) and 40A(12)

Reported in : (2003)185CTR(All)342

appeal relates to the asst. yr. 1986-87, Whereas Section 40A(12) was inserted in the IT Act by the Finance Act, 1985 w.e.f. 1st April, 1986. Hence the aforesaid provision will only relate to the proceedings for the asst. yr.

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 … 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 these … fixed on 15-2-1990 before him. The assessee sent reply by letter dated 12-2-1990 which is contained at page 69 of the paper compilation book No.

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

Matched in: Citation AIR1987Delhi340; 28(1985)DLT396

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)

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

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which the … (Acquisition & T.O.U.) Act, 1984, Section 19(6) of the Bird & Company Ltd. (Acquisition etc.) Act, 1980, Section 12(3)(d) of the Cine Workers etc. (Regulation of Employment) Act, 1981, Section 37(2) of the Emigration Act, 1983,s.13(5) of

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

of the petitioner to assess at the rate of 8%. Further, according to the respondents, the provision of Section 12 of the Bihar Finance Act is not applicable in these cases, as the said provision relates to the … one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … common judgment.2. Four of the writ petitions relate to the assessment years 1985-86 to 1988-89, wherein, the petitioner has exhausted all its statutory remedies, such