Advanced Search Results

Wellpoint Systems (P.) Ltd Vs. Inspecting Assistant Commissioner.

Court : Delhi

Subject : Direct Taxation

Reported in : [1989]30ITD236(Delhi)

in this appeal relates to the claim ability of deduction under section 32AB which was inserted by the Finance Act, 1986 with effect from 1-4-1987. That provision is to the effect that where an assessed whose income includes income … ORDERPer V. P. Elhence, Judicial Member - the assessed is aggrieved of the order dated 14-12-1988 of the learned Commissioner of Income-tax (Appeals)-XVI, New Delhi for the assessment year 1987-88.2. The assessed is a

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … of India in the Ministry of Finance (Department of Revenue), No. 214/86- Central Excise, dated the 25th March, 1986, published vide number G.S.R. 547 (E), dated the 25th March, 1986, and received by the manufacturer for use

Tapan Bose Vs. Icici Bank Ltd. and Others

Court : Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Subject : Land Acquisition

and personnel. They have business in highly civilized and developed countries. They are engaged in the business of finance and lending. Their wealth is immense and they have lost track of their wealth. It is because of … vehicle by the opposite parties through their officials, agency and musclemen under Section 17(1)(a) of the Consumer Protection Act, 1986. (b) Sum of Rs. 20,00,000 to Shri Vinod, S/o Shri Raj Pal, R/o House No. 244/107, School Block, … i.e. an amount of Rs. 50,000 paid in cash vide receipt No. 14758 on 26.5.2005 to M/s. Sikand and Co. Amount of Rs. 3,40,749 was

A. Loganathan and Others Vs. A. Loganathan and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 4, 10(1), 66 and 110; Constitution of India - Article 226

Reported in : [1995]214ITR202(Mad)

these writ petitions is for the issue of a writ of declaration, declaring that section 2(2) of the Finance Act, 1977, is ultra vires and illegal. 2. Though different assessees have filed these petitions, the respondents are common … the grounds raised in Writ Petition No. 324 of 1980 alone need be looked into. Paragraphs Nos. 12, 14 and 16 of the affidavit read as follows : '12. It is submitted that the pith and substance

Ireo Grace Realtech Pvt. Ltd. Vs. Abhishek Khanna

Court : Supreme Court of India

Subject : Land Acquisition

just and reasonable compensation as an incident of the power to direct removal of deficiency in service. 19.6 Section 14 of the 1986 Act empowers the Consumer Fora to redress the deficiency of service by issuing directions to … said Judgment, the Appellant-Developer has filed the present batch of Appeals under Section 23 of the Consumer Protection Act, 1986 (―Consumer Protection Act‖). Since common issues have arisen for consideration, they are being decided by a common Judgment. … payments due under this Agreement on time. 7.6 The Allottee may obtain finance/loan from any financial institution, bank or any other source, but the Allottee‘s

Mitra Prakashan Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1991)LC360Tri(Delhi)

of them being auxiliary duty of customs, the authority for which flows from the Annual Finance Acts, the Finance Act of 1986 being relevant in the present instance. Notification No.132/85, dated 19-4-1985 exempts goods falling under Heading 98.01 … amount equal to 50% of the value of the goods as determined in accordance with the provisions of Section 14 of the Customs Act, 1962. These auxiliary duties of Customs are in addition to any duties of Customs

Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Subject : Electricity

Acts : Kerala Electricity Surcharge (Levy and Collection) Act, 1989 - Sections 3 and 11; Finance Act, 1978 - Sections 36; U.P. Sales Tax Act, 1948 - Sections 3; Constitution of India - Articles 32, 131, 246, 245, 262, 304 and 366; Punjab Village Common Lands (Reglations) Act, 1961; Karnataka State Civil Servies (Regulations of Promotion, Pay and Pension) Act, 1973; Iner- State Water Disputes Act, 1956 ; Kerala Essential Articles Control (Temporary Powers) Act, 1961 - Sections 3; Kerala Essential Articles Control Act, 1986; Essential Articles (Control) Act, 1963; Kerala Electricity Duty Act, 1963; Income-tax Act, 1922 - Sections 128; Government of India Act, 1935; Orissa Sales Tax Act, 1947 - Sections 14; Essential Commodities Act - Sections 3; Finance Act, 1964 - Sec

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

of the Kerala High Court made in O.P. No. 5957 of 1987 and batch.3. By Section 36 of Finance Act 1978, the Central excise and Salt act, 1944 [for short the 'Excise Act) was amended to impose central … character of a tax on electricity. The Government, acting as a delegate under the Kerala Essential Articles Control Act, 1986 (Act 16 of 1986), is not competent to impose any tax. A writ of mandamus was issued directing … Orissa v. Oriental Paper Mills Ltd. : [1962]1SCR549 , the Orissa Sales Tax Act, 1947 was amended and Section 14 restricting grant of refund of tax inappropriately and illegally collected, was challenged. This Court had held that 'if

Deputy Commissioner of Income-tax Vs. Geoservices Eastern Inc.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1995]55ITD227(Mum)

of non-resident derived from the business of exploration, etc., of mineral oils. This section was inserted by the Finance Act, 1986 (11 of 1987) with retrospective effect from 1st April, 1983. This reads as under :'44BB. (1) Notwithstanding anything … the basis of the following statement of contract revenues :Contract No.US $1. BOP/SP-PDN/SCON-OPS/30/82154,8902. BOP/STR/IMP/GEOL/3/83/B-130551,6623. BOP/SP/SCON-OPS/PTS-WLS-CS/KGC(WB)/83-84505,4184. GO-277 SO6425168,4895. BOP-SP-PDN/SCN-OPS/T-II/85-86101,638 14,82,0973. Audit report reflected the amount of gross receipts during the year at US $ 19,93,282. Assessee was asked

Haward and Others (Respondents) Vs. Fawcetts (a Firm) (Appellants) and ...

Court : House of Lords

Subject : Land Acquisition

to the creation of a latent defect in property. The Committee's Report (Cmnd.9390) resulted in the Latent Damage Act 1986 section 1 of which incorporated section 14A into the 1980 Act. Just as Cartledge v Jopling had led to … injury was attributable to the act or omission alleged to constitute negligence, and the identity of the defendant: section 14. 6. Parliament subsequently adopted a similar approach to other negligence claims. The extended three-year limitation period starts when … an excess of liabilities over assets of £658,872. These continuing losses were financed by further investment from either Mr Haward, the family company or the

Sri B S Dalayath Vs. Bangalore Water Supply &

Court : Karnataka

Subject : Land Acquisition

NO.9) 4. Capt. G.R. Gopinath and Another Vs. Syndicate Bank , Industrial Finance Branch and Others reported in 2019(1) KLJ349(DB) Para Nos.19 and20) 16. Learned … of management of the mine by the Central Government. Thereafter, the Coal Mines Nationalisation Laws (Amendment) Ordinance and Act, 1986 was issued. Section 19(2) of the principal Act as introduced by the amending Act Act and Section 19 … 4 SCC236and the relevant para No.8 reads as under:8. The argument advanced now is that protection available under Section 14 is no longer available on the date when the award was made and, therefore, contended that the award