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Commissioner of Income-tax Vs. Bank of Rajasthan Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax (Amendment) Act, 1986 - Sections 36(1); Income Tax Act, 1961 - Sections 36(1) and (2)

Reported in : [2002]255ITR599(Raj)

the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of Section 36(l)(vii) and Section 36(2) with effect from April 1,1985, inserting a proviso to … year 1987-88 as it was a premature claim for the assessment year 1986-87.4. It is contended by Mr. L.M. Lodha that as in the books of account of the assessee the debt in question was written off

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

from time to time by the provisions of the respective Finance Act. In this context, we refer to Section 50 of the Finance Act, 1982, which relates to levy of Special Duties of Excise during the Financial year … and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised … the Schedule to the Central Excises and Salt Act, 1944 (at present Schedule to the Central Excise Tariff Act, 1985). Rule 9 provides for the time and manner of payment of duty. Rule 49 lays down that Central

State of Punjab Vs. Kulwant Singh

Court : Punjab and Haryana

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 4, 5, 6, 15, 16, 17, 18, 19, 20, 21, 22, 23, 28, 29, 30, 41, 42, 46, 47, 48, 49, 50, 52, 55 and 57; Code of Criminal Procedure (CrPC) , 1950 - Sections 50, 100, 103, 165 and 378(3); Bengal Finance (Sales Tax) Act, 1941 - Sections 6

Reported in : 1995CriLJ744

of the provisions of Sub-section (2), of Section 6, of the Bengal Finance (Sales Tax) Act, 1941:--The primary key to the problem whether a statutory … by different trial Courts for offence under 15, 18 and 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'the Act') in Criminal Miscellaneous No. 6116-M-A of 1991, Criminal Miscellaneous No. 6205-M-A of 1991, Criminal … alleged possession of 1170 tablets containing disphenhydramine H.C.L. mainly on the ground of non-compliance with mandatory provisions of Section 50 of the Act. In Criminal Miscellaneous No. 620-M-A of 1991 (State of Punjab v. Harcharan Singh) the trial

Commissioner, Income Tax, Thiruvananthapuram Vs. K. Ravindranathan Nai ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 44D, 70, 71, 80HHC, 80HHC(1), 80HHC(3) and 288(2); Customs Act, 1962 - Sections 50(1); Foreign Exchange Regulation Act, 1973; Finance Act, 1985; Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1991; Finance Act, 1983

Reported in : 2008BusLR26(SC); (2007)213CTR(SC)227; [2007]295ITR228(SC); JT2007(12)SC504; 2007(13)SCALE134; 2007AIRSCW7112

Head Note said 'deduction in respect profits retained for export business'. The said Head Note was inserted by Finance Act, 1985 w.e.f. 1.4.86. Under the original section as inserted by Finance Act, 1983, the Head Note stated 'deduction in … merchandise declared in the shipping bill or bill or export as I- ferred to in Sub-section (1) of Section 50 of the Customs Act, 1962 (52 of 1962), shall, for the purposes of this section, be deemed to

Ajay Kumar Vs. State

Court : Delhi

Subject : Land Acquisition

judgment which was delivered on 11.03.2009, the Notification of the Ministry of Finance dated 18.11.2009 was gazetted. 10. The Notification dated 18.11.2009 issued by the … conferred by clause (vii a) and (xiii a) of section 2 of the Narcotics Drugs and Psychotropic Substance Act 1985 (61 of 1085), the Central Government hereby makes that following amendment in the Notification S.O 1055 (E), dated … HC Mahesh (PW-11) and SI Bhagwan Singh (PW-12). Before search of the accused had been effected, notice under Section 50 of the said Act (Ex.PW-3/A) was served upon him. He was informed that he could get his search

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 … sum equal to the full amount of its annual value (i.e., its annual letting value) as reduced by 50 per cent thereof, or Rs. 1,800, whichever is less. Under the proviso to Section 23(2), as it stood

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 … the Commission, he was by for the most intelligent and shrewdest witness who had given evidence before it. 500 with one surety in the like amount. He submits that it is well settled that a Commission of

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 … in Section 2(aa) of the Excise Act was inserted in the Excise Act by Act 44 of 1980 Section 50 and Schedule V w.e.f 11.10.1982. The said definition was amended to attain its present form by substitution of

Cit Vs. the Bank of Rajasthan Ltd.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)174CTR(Raj)400

the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of section 36(1)(viii) and section 36(2) with effect from 1-4-1985, inserting proviso to section 36(i)(vii) … year 1987-88 as it was a premature claim for the assessment year 1986-87.4. It is contended by Mr. L.M. Lodha that as in the books of account of the assessee the debt in question was written off

Deepak Extrusions and Vs. J.T. Chopra, Asstt. Collector of Central Exc ...

Court : Karnataka

Subject : Excise

Reported in : 1988(17)LC83(Karnataka)

to Section 2(f) and Tariff Item 27 of the First Schedule to the Central Excise Act, effected by Finance Act (2) of 1980. The relevant provisions, viz., Item 27 which stood before its amendment with effect from 17th … sought by I.A.I. to amend the Writ Petition to include the corresponding provisions in the Central Excise Tariff Act, 1985, which substituted the First Schedule to the Central Excises and Salt Act.The main contest of the petitioners is … Kores (India) v. Union of India 1982 ELT 253 : 1982 Tax L.R. 2823 : 1982 ECR 40ID;5. Vijay Textile v. Union of India (1979)