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Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985

covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the Finance Act, 1998 is as follows: ' Heading No. Description of goods Rate of Duty 09.02 Tea, including tea waste … to impose excise duty of 8% on certain commodities. These include Package Tea.'10. By the Finance Bill of 1988, the Central Excise Tariff Act was amended in so far as tea is concerned. This amendment was two … November, 1998 being different annexures to different writ application [Annexure-H to WP(C) 3088/99] are illegal, ultra vires and void;(iv) for a declaration to withdraw the

Dabur India Limited Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 6, 9, 14, 28, 29, 30 to 43D, 59, 71, 72(1), 72(2), 73(3), 80A, 80A(1), 80AB, 80B, 80B(5), 80C to 80U, 80IB, 80HHC, 143(1), 143(2) and 260A; Taxation Laws (Amendment and Miscellaneous Provisions) Act; Finance Act, 2001; Finance Act, 1988

Reported in : 219(2008)DLT152

classified under the five heads provided therein i.e (A) - Salaries(B) - Interest on securities (omitted by the Finance Act, 1988 w.e.f from 1.4.1989).(C) - Income from house property(D) - Profits and gains of business or profession(E) - Capital … normal course in contrast to calculation of income i.e, profit and gain for the purpose of deduction under Chapter VI-A of the Act, in particular, Section 80IB and Section 80HHC.9.2 The Scheme of the Act:- Chapter I … Act, 1961 (hereinafter referred to as the Act) against the judgment dated 31.1.2007 passed by the Income Tax Appellate Tribunal (hereinafter referred to in short

Hindustan Construction Co. Vs. National Highway Authority of India

Court : Delhi

Subject : Contract

Acts : Constitution of India - Article 226

Reported in : 1997IIIAD(Delhi)440; II(1997)BC102; 67(1997)DLT1; 1997(41)DRJ515

respondent 3 (Union of India) to exercise its powers under Section 33 of the National Highway Authority of lndia.Act 1988 so that preference granted to an Indian citizen is not whittled down by any foreign body like the … shall be awarded on the basis of international competitive bidding described in Chapter Ii of the guidelines for procurement. That for railway overbridges, there will … says that: 'Except as the Borrower and the Bank may otherwise agree, all goods and services to be financed out of the proceeds of the loan shall be procured in accordance with the provisions of Schedule 4

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

to any resident payee Any payer to a non-resident payee 40(a)(i) N.A. 40(a)(i) N.A. Position as amended by Finance Act, 1988 (Applicable in CIT v. Herbalife, [2016]. 384 ITR276(Del) which dealt with AY200102): Payable Outside India Payable in India … non-resident, not being a company or to a foreign company, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before … the DRP with respect to the existence of the PEs in India?.” 3. The Assessee, Mitsubishi Corporation India Private Limited (hereafter ‘MI’) was incorporated in

Ford Business Services Center (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2008)114TTJ(Chennai)881

the income described in Section 10A. Similarly, when Section 10B was introduced for the first time by the Finance Act, 1988 w.e.f. 1st April, 1989, Sub-section (1) thereof provided for a clear exclusion of the income referred to in … unit on which deduction under Section 10B was claimed. The CIT(A) observed that Section 10B was included in Chapter III which was titled as "Incomes which do not form part of total income" and there was a … disposed of accordingly.13. In the result, appeal of the assessee (ITA No. 308/Mds/2005) is allowed, the appeal of the Department (ITA No. 572/Mds/2005) is allowed

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

Central Act 26 of 1988 with the product description in the CET Act with effect from 16.3.1988. By Finance Act 2 of 1996, Chapter Heading 2404 of the Central Excise Tariff Act was re-cast and substituted, and chewing

Hindalco Industries Limited Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2004)(0)ELT0TriDel

of 1988 to Chapter 79 would not be effective from 13-5-88 when the Finance Bill was enacted as Finance Act of 1988. It was therefore urged that the ratio of this decision would apply to the present case … in his order had confirmed the demand of Rs. 1,38/99,178.64 and also imposed a personal penalty of Rs. 35,00,000.00.2. The facts in brief as set out in the adjudication order are that the appellants are engaged in

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was … J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu … carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of goods but does not include a

Malayala Manorama Co. Ltd. Vs. Commissioner of Income Tax, Trivandrum

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2), 32A(3), 33AC(1), 33AC(3), 35, 72(1), 73, 74, 74A(3), 80HHC, 80HHC(3), 80HHC(3A), 80HHD, 80HHD(3), 80J(3), 80VV, 80VVA, 115J, 115J(1), 115J(4), 115J(1A), 115JA and 154; Companies Act, 1956 - Sections 205, 205(1), 205(2), 211(2), 227 and 350; Finance Act, 1983; Finance Act, 1987; Income Tax Rules, 1962; ; ; Finance Act, 1989

Reported in : (2008)216CTR(SC)102; [2008]300ITR251(SC); JT2008(5)SC529; 2008(6)SCALE659; 2008AIRSCW3407

Act, 1961 (hereinafter referred to as 'the 1961 Act') when a ceiling was placed on allowances by the Finance Act, 1983 with effect from the Assessment Year 1984-85. However, the allowances unabsorbed, because of the restriction imposed by … are available. Section 80VVA was dropped from the statute by the Finance Act, 1987, with effect from A.Y. 1988-89, when replaced Book Profits Tax by Section 115J of the 1961 Act. But it was materially different in … expenditure relatable to any income to which any of the provisions of Chapter III applies; or(g) the amount withdrawn from the reserve account under Section … than the reserves specified in Section 80HHD or Sub-section (1) of Section 33AC, by whatever name called; or(c) the amount or amounts set aside to

V.R. Nedunchezhian Vs. State

Court : Chennai

Subject : Criminal

Acts : Prevention of Corruption Act, 1947 - Sections 19(3) and 20; Indian Penal Code (IPC), 1860 - Sections 109, 120, 120A, 120B and 409; Prevention of Corruption (Amendment) Act, 1988 - Sections 13, 13(1) and 13(2); Code of Criminal Procedure (CrPC) , 1974 - Sections 161, 164, 173, 227, 239, 240, 245, 245(1), 397, 397(2) and 401; Evidence Act - Sections 10; Special Courts Act, 1979 - Sections 11 and 11(1)

Reported in : 1999(2)ALD(Cri)559; 2000CriLJ976

and rejected to discharge him.18. Mr. V.R. Nedunchezhian, arrayed as A-3 in C.C. No. 15/97 is the former Finance Minister of Government of Tamil Nadu during the relevant period 1995-96. After the formation of the new Government, … by the police. After independence, we had the Prevention of Corruption Act, 1947. Later, the Prevention of Corruption Act, 1988 came into force to contain corruption. Vigilance Commission came into being both at the Centre and the States … for presuming that the accused has committed an offence triable under this Chapter, which such Magistrate is competent to try and which, in his opinion