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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. … that the amount of Rs. 9,82,426 was wrongly allowed by the Tribunal under Section 36(i) and (ii) or Section 37(1) of the IT Act. This question has been discussed in para 5 of the impugned order of the

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 … Bench of this Court by a majority of 3:2 held that the proceedings before an Income-tax Officer under Section 37(4) of the Indian Income-tax Act, 1922 were judicial proceedings under Section 193 of the Indian Penal Code and

Reliance Industrial Infrastructure Ltd. Vs. Jt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)606

is only with effect from assessment year 1997-98 that the new provisions of section 145(2) substituted by the Finance Act, 1995, have come into operation which alone have empowered the Central Government to notify Accounting Standards to be … to the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any Purpose Act, 1985. It is pointed out that levy of lease tax is under section 4 of the above Act, which … without corresponding payment of lease tax, it will violate the Lease Tax Act and, therefore, not deductible under section 37 of the Income Tax Act. It is pointed out that the learned Departmental Representative had submitted that because

Commissioner of Income-tax Vs. Zippers India

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1), 37(3A), 37(3B) and 256(1); ;Finance Act, 1978; ;Finance (Amendment) Act, 1983; ;Finance (Amendment) Act, 1985

Reported in : (2006)203CTR(Guj)52; [2006]284ITR142(Guj)

the matter is taken up and disposed of finally.6. Section 37(3A) of the Act was introduced initially by Finance Act,1978 with effect from 01/04/1979 and came to be deleted with effect from 01/04/1981. Thereafter, once again the provisions … Under Section 37(3A) observing that commission was not included in the provisions of Sec.37(3B)?'2. The Assessment Year is 1985-86 and the relevant accounting period is the financial year ended on 31/3/1985. The assessee, a registered partnership firm,

The Commissioner of Central Excise and S.T., Bangalore and Others Vs. ...

Court : Karnataka

Subject : Service Tax

Excise Act, 1944 as well as the Finance Act, 1994. 8. In exercise of the power conferred by Section 37 of the Central Excise Act 1994 and section 94 of the Finance Act, 1994 the Central Government have … Rules, 2004 and are not defined therein. But are defined in the Central Excise Act, 1994 or the Finance Act, 1944, they shall have the same meaning for the Cenvat Credit Rules as assigned to them in those … engaged in the manufacture of transformer, circuit breaker, etc., falling under Chapter 85 of the Central Excise Tariff Act, 1985. The assessee is having Central Excise Registration No.AAACA3834BXM007. The assessee is availing the cenvat credit as per the

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 … in the quarterly returns of tourists sales effected during the period July-September 1987 have been given at p. 37 to 39 of the compilation.Against this claim of import entitlement, the Joint Chief Controller of Imports & Exports

Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central … of tooth powder and toothpaste, falling under sub-heading No. 3306.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall lapse and shall not he allowed to be utilized for payment of duty on

Pesticides Mfrs. and Formulators Ascn. of India Vs. Union of India (Uo ...

Court : Delhi

Subject : Excise

Acts : Societies Registration Act; Central Excise Act, 1944 - Sections 37 and 37B; Central Excise Tariff Act, 1985; Finance Act, 1996; Finance Act, 1997; Insecticides Act - Sections 3(1); Indian Tariff Act; Insecticides Rules, 1971

Reported in : 2000(115)ELT324(Del)

Chemical and other ingredients to pesticidial Chemicals in a highly concentrated form would amount to manufacture.10. By the Finance Act, 1996 the heading 38.08 was amended and chapter Note 2 to Chapter 38 was introduced. The chapter Note … Chapter 38.7. Technical Grade insecticides and pesticides were covered under the heading 38.08 of the Central Excise Tariff Act, 1985 with effect from March 1,1986. There was no dispute that the Technical Grade pesticides, insecticides and the subsequent … respondent No. 2, the Central Board of Excise and Customs has been given powers to issue orders under Section 37 of the Central Excise Act, 1944 for the purpose of uniformity of classifications. All such orders are binding

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 … the Sub-registrar, Kodambakkam, for an apparent and recorded consideration of Rs. 5,86,000. 4. He also presented Form No. 37-G (in duplicate) prescribed under rule 48G of the Income-tax Rules, 1962, and under section 269P(1) of the Income-

Commissioner of Income-tax Vs. Dr. T.A. Qureshi Overruled

Court : Madhya Pradesh

Subject : Direct TaxationNarcotics

Acts : Income Tax Act, 1961 - Sections 37 and 260A; Narcotic Drugs and Psychotropic Substances Act, 1985; Finance Act, 1998

Reported in : (2005)197CTR(MP)683; [2005]275ITR352(MP)

in respect of such expenditure.'8. The aforesaid Explanation was inserted by the Finance (No. 2) Act, 1998, retrospectively with effect from April 1, 1962. In … drugs were recovered. All these contraband articles were seized and proceedings under the Narcotic Drugs and Psycho-tropic Substances Act, 1985, were initiated against the assessee. We are not concerned with these proceedings.4. So far as the proceedings under … opinion, the issue involved in this case squarely falls within the four corners of the Explanation appended to Section 37 of the Act which reads as under :'Section 37. Explanation.--For the removal of doubts, it is hereby declared