Advanced Search Results

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72(3), 132, 132(4), 136, 139, 142, 143, 148, 269A, 269F, 269-I, 269P(1), 269S, 269AB, 271, 271(1), 271(4A), 273A, 275A, 276, 276A, 276B, 276C, 276C(1), 276D, 276E, 276AA, 276CC, 276DD, 277, 278, 278A, 278C, 279, 279(1) and 279(1A); Indian Penal Code (IPC), 1860 - 34, 37, 109, 120B, 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 195; General Clauses Act, 1897 - Sections 26; Finance Act, 1985

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

academic consequent to the amendment of section 136 of the Income-tax Act that came into being by the Finance Act, 1985, with retrospective effect from April 1, 1974. 19. The section as amended reads as follows : 'Any proceeding … If that be so, what would be the consequences that would follow from the operation of the said section 26. It is not as if, as already indicated, the prosecution had been launched only in respect of offences

Agarwal Pesticides and Chemicals Industries Vs. Income-tax Officer.

Court : Delhi

Subject : Direct Taxation

Reported in : [1990]33ITD377(Delhi)

section 119 or that they were contrary to law. They had been issued with particular reference to the Finance Act 1985 with the objective of securing voluntary tax compliance and to treat repentant sinners on the same footing as … the order dated 29-3-1988 of the learned commissioner of Income-tax, Meerut for the assessment year 1985-86 and sec. 263 of the Income-tax Act 1961 by which he set aside the assessment made by the Income-tax Officer with

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of … cigarettes falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985. In other words, the exemptions available to the manufacturers of cigarettes from 1999 upto 27th January, 2001 (except … all waste goods or scrap goods or bye- products. This benefit was sought to be taken away by Section 26 of the Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 which amended Rule 41E. The validity of

industrial Development Corporation Orissa Limited and anr. Vs. Regiona ...

Court : Orissa

Subject : Labour and Industrial

Acts : Sick Industrial Company's (Special Provisions) Act, 1985 - Sections 22, 22(1) and 25; Employees' Provident Fund Act, 1952; Miscellaneous Provisions Act; Companies Act, 1956 - Sections 4 and 34

Reported in : [2002]112CompCas527(Orissa); [2002(92)FLR945]; 2001(II)OLR593

dues of a Sick Industrial Unit stand abated till final decision is taken by the Board of Industrial Finance and Reconstruction under the SIC Act in view of the provision of Section 22 of the SIC Act; … Industrial and Financial Reconstruction (hereinafter called 'B.I.F.R.') and under the provisions of the Sick Industrial Company's (Special Provisions) Act, 1985, declared the company as a sick unit by order dated 25.9.1996, copy of which is Annexure-1. The BIFR … of the E.P.F. Act read with Certificate Proceeding Rules, 1989 and Rule 26(1)(iii) of the schedule of Income Tax Rule, 1961. Section 22 of the

Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

to aforesaid.8. Now turning to the three cesses in question, NCCD was imposed under Section 136 of the Finance Act, 2001, in the nature of a duty of excise, in 4 addition to any other duties of excise … hereby exempts the goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the goods specified in Annexure-I appended hereto, and cleared from a unit located … by the appellant. This was followed by a show cause notice dated 26.8.2011. It is relevant to note that in terms of the show cause

Technical Concepts Vs. Commissioner of Central Excise

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(189)ELT15AAR

Act, 1985; Medicinal and Toilet Preparation (Excise Duties) Act, 1955 - Section 2; Town Police Clauses Act 1847; Finance Act, 1894 - Section 8(4); Person Act, 1837; Income Tax Act, 1952; Punjab General Sales Tax Act; Sunday Observance … Bush Boake Allen India Pvt. Ltd. v. Board of Revenue (Commercial Taxes), Chepauk; Sarin Chemical Lab. v. CST, 26 STC 339 SC; State of Gujarat v. Prakash Trading Co.,G. Radhakrishna Murthy and Company and Ors. v.Commercial Tax

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 … decision of the Cochin Bench of the Tribunal in the case of Sea Pearl Industries v. ITO [1988] 26 ITD 380 where the same issue was considered by the Tribunal. The Tribunal was interpreting the expression 'export

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was … Clause (2), exemption from any duty, excise, under the Central Excise Act, 1944 or the Central Excise Tariff Act, 1985 or any other law for the time being in force on goods, brought from Domestic Tariff Area to … leviable under the Central Excise Act, 1944 and the Customs Act, 1962.25. Mr. Champaneri has further submitted that Section 26 of the Act of 2005 also assumes importance. Section 26(1) provides that every developer and the entrepreneur shall

Gujarat State Khadi Gramodyog Board Pensioners Association Vs. Gujarat ...

Court : Gujarat

Subject : Service

Acts : Payment of Gratuity Act, 1972; Bombay Khadi and Village Industries Act, 1960 - Sections 2, 3, 16, 17, 19, 20, 21, 22, 23, 24, 25, 26 and 30(2); Khadi Gramodyog Board Act; Sick Industrial Companies (Special Provisions) Act, 1985; Constitution of India - Articles 12,14,16,21 and 226

Reported in : (2004)1GLR116

which is established in the year 1973 is receiving 100 per cent finance from the State Government. Respondent No.1 Board has been created under the … refer the sick companies to BIFR in terms of the provisions of the Sick Industrial Companies (Special Provisions) Act, 1985, the position might have been different. It even failed to take any positive action even after coming to … verbatim:'3. I further say as per the provisions of the Bombay Khadi and Village Industries, 1960 Chapter VI section 26 provides that in discharge of functions, each board shall be guided by such instructions on question of policy

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 … common orders passed by the CWT (Appeals), Belgaum for these years dated 26-9-1991. wherein he has cancelled the re-assessments made by the Assessing Officer for