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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 … 195(2) of the Code. The learned Counsel referred us to Section 40 of the Indian Railways Act, 1890, Section 23 of the Workmen's Compensation Act, 1923 and Section 18 of the Payment of Wages Act, 1936. These provisions

Burlingtons of Bombay Vs. Third Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1992)40ITD384(Mum.)

Departmental Representative pointed out that the language of Section 80HHC, as it stood before its amendment by the Finance Act, 1985, with effect from 1-4-1986, was slightly different. Clause (1) of Section 80HHC which was first inserted by the … as a result of such sales, the appellant had obtained import licence of Rs. 9,700 on 19-8-1983 (p. 23 of the compilation) and of Rs. 6,800 on 21-1-1983 [copy filed]. It would appear that the assessee had

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

Subject : Sales Tax

Taxes Act, came into force with effect from 01.04.2014. Thereafter, it assumed a modified form when the Kerala Finance Act, 2014 was enacted on 23.07.2014, with effect from 01.04.2014. With effect from 01.04.2015, the levy of turnover tax … 58.03, 58.04, 58.05, 58.06, 59.01, 59.03, 59.05, 59.06 and 60.01 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986). (ii-b) Cotton yarn, but not including cotton yarn waste; (iii) ...................... (iv) ...................... (v) ...................... … 6A. Payment of turnover tax on textile articles:- Notwithstanding anything contained in section 6, every dealer whose total turnover of the previous year is above

Faizal C.M. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Provisional Collection of Revenues Tax Act, 1985 - Sections 4; Finance Act, 1998; Kerala General Sales Tax Act - Sections 23(3) and 23(3A); Kerala General Sales Tax Rules - Rules 18(2)(A), 18(3), 21(7) and 32(14)

Reported in : 2008(3)KLJ774

the finance bill declaration was also issued by the Government under Section 4 of Provisional Collection of Revenue Act 1985. Consequent upon the declaration published along with the finance bill the provisions of the bill came into force … payment of tax on first purchase of coffee within the State for the whole year. Even though the Finance Act was notified on 28.07.98, petitioners neither filed revised monthly returns declaring the first purchase turnover of coffee for … year and remitted the tax. In the regular assessment made for 1998-99, the assessing officer levied interest under Section 23(3) of the Act. Even though first appeals filed against demand of interest were allowed, the Tribunal on Second

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, … 20029. The assessee is engaged in manufacturing of Ice-cream falling under Sub-heading 2105 of the Central Excise Tariff Act, 1985. It used to supply the ice-cream in four litres pack to the Catering Industry or as the case … packages also requiring to declare the sale price on the same. Rule 23(1) and (2) provide as under:23. Provisions relating to wholesale dealer and retail

Union of India and ors. Vs. M/S. Ind-swift Laboratories Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 32E(1), 32F(7), 32M

the provisions of Sections 11A and 11AB of the Excise Act or Sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries."2 16. A bare reading of the said Rule would indicate … a manufacturer of bulk drugs, falling under Chapter 30 of the First Schedule to the Central Excise Tariff Act, 1985. The company received inputs and capital goods from various manufacturers / dealers and availed CENVAT credit on the … Rs. 5,71,47,148/-. Since conditions/parameters for the admission of a case prescribed under Section 32E(1) of the Central Excise Act, 1944 [for short "the Act"] were … above, the inadmissible CENVAT credit of Rs. 78,97,255/-, as mentioned in para 23(a)(ii) of the show cause notice is disallowed.(b) Immunity from interest in excess

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under the … absolutely essential in that context.11. This leaves us to consider the meaning of 'total income' as found in Section 23(2). Section 23(2) deals with computation of income from house property. The stipulation was that the said income from

The India Cements Ltd Vs. Commissioner of Central Excise

Court : Chennai

Subject : Excise

the assessee/appellant herein placed reliance on the circular No.276/110/96-TRU dated 2.12.1996, wherein, the Government of India, Ministry of Finance (Department of Revenue), Tax Research Unit, New Delhi, specifically pointed out the scope of Clause (d) of Explanation … in sub rule (1), - (a)... (b)... (d)following goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer- (i) all goods falling under heading Nos.84.02, … No.1, Williams Road, Cantonment, Trichy-1. .... Respondent Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, 1944 against the final order No.1028/2004 … Rule 57Q of the Central Excise Rules 1944 during the period from 23.7.1996 to 31.8.1996?. b. Whether the Customs, Excise & Service Tax Appellate Tribunal,

P.V. Basheer Ahammed Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1993)44ITD604(Coch.)

the revenue in the facts and circumstances of the case. In view of the Explanation inserted by the Finance Act, 1988 with effect from 1-6-1988 read with Section 23(2) of the Finance Act (No. 13) of 1983 with

R.K.K.R. International (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1998)65ITD512(Delhi)

a view to plug such tax evasion only that the provisions were enacted in section 40 of the Finance Act, 1983.5.3 It was argued that since true rent is not reflected in the deed it is open for … to as ALV). In his opinion the monthly rent which the property might fetch within the meaning of section 23 of the Income-tax Act, 1961 (hereinafter called the Act) could not be less than Rs. 7 lakhs per