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Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1991)LC65Tri(Mum.)bai

be deemed to be removal. This Notification dated 20-2-1982 was given retrospective effect through Section 51 of the Finance Act, 1982, which received the President's assent on 11-5-82. The retrospective validity of Section 51 of the Finance Act … of Section 11-A of the Central Excises & Salt Act, 1944. The Supreme Court judgment is reported in 1989 (23) ECR 178 (SC) in the case of M/s. J.K, Spinning & Wvg. Mills Ltd. Following the ratio … Wvg. Mills Ltd. particularly with reference to paras 30, 31, 32 and 33 thereof and argued that since the cause of action has arisen, even

Commissioner of Income-tax Vs. Raza Buland Sugar Co. Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 33(2), 34, 34(3) and 256; Finance Act, 1990

Reported in : (1993)112CTR(All)395; [1993]202ITR191(All)

7. Section 34(3)(a) of the Act as it stood at the material time, before its amendment by the Finance Act, 1990, when the appeals came to be decided giving rise to this reference, inter alia, provided that the … concerned for the purposes of this reference arc contained in Sections 33 and 34(3)(a) of the Act. 5. Section 33(1)(a) makes the provision for the deduction of development rebate in respect of a new ship or new machinery

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants had actually or constructively discovered … was not affected by sections 320 FA 2004 and 107 FA 2007 (issues 20 and 21); and that section 33(2A) of the Taxes Management Act 1970 ("TMA") (issue 23), which excludes relief under that section where Case V

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the Finance Act 1995 and paragraph 4 of Schedule … construction cannot solve. Further amendments to section 83 were introduced by section 170 and paragraph 2 of Schedule 33 to the Finance Act 2003. In Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701, 1715-1716 Lord Diplock

Commissioner of Income-tax Vs. Beco Engineering Co.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33(1), 33(2) and 34(3); Finance Act, 1990

Reported in : [1998]232ITR102(P& H)

. Interpreting Sections 33 and 34 read with the Explanation to Section 34, which was added by the Finance Act of 1966, it was held (page 197) :'Having considered the matter at some length in the present case,

Comptroller of Income Tax Vs. Aqq and Another

Court : Singapore Supreme Court

Subject : Land Acquisition

2007 New Zealand Act"): see generally, Tan Wee Liang, "Tax Avoidance and Section 33 of the Income Tax Act" (1989) 31 Mal LR 78 ("Tan Wee Liang") and John H Telfer, "General Anti- Tax Avoidance Provisions: The Singapore … exception in s 33(2) also bears more than a passing resemblance to s 28 of the United Kingdom Finance Act 1960 (c 44) (UK) ("the Finance Act 1960"). 39. As noted above, it had been envisaged at the

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … 2008) at p.58. 10 Bartlett, C. A. Hereshoff, “The French Judicial System” 33 CLT952(1913). 13 quasi-judicial as well as administrative powers, every tribunal is a … the High Court of Kerala. The petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act,

Commissioner of Income Tax Vs. Gotan Lime Stone Khanij Udyog and A.R. ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)211CTR(Raj)585; [2008]299ITR368(Raj)

cement factories. As referred to above, the scheme of investment allowance introduced w.e.f. 1st April, 1976 by the Finance Act of 1976 has taken the shape of development rebate which is granted under Section 33 of the Act. … a sum of Rs. 2,70,747 while making assessment under Section 143(3) of the Act for the asst. yr. 1989-90 vide Annex. 1, but in appeal (sic), the CIT, Jodhpur passed the order under Section 263 of the

Commissioner of Income Tax, Bangalore Vs. Shree Manjunatheaware Packin ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 263 and 263(1)

Reported in : AIR1998SC1478; JT1997(9)SC583; (1998)1SCC598; [1997]Supp6SCR109

this Court after considering the effect of the amendment made in Section 263(1) of the Act by the Finance Act, 1989 whereby Clause (c) of the explanation was also amended with retrospective effect from 1st June, 1988, held that … of eight years the assessee firm was not entitled to the benefit of the development rebate Under Section 33(1)(a) of the Act. The said order passed by the Commissioner was challenged before the Tribunal but the assessee's

Commissioner of Income Tax, Rajkot Vs. Gujarat Siddhi Cement Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 33, 35(1), 35A, 36(1), 41(1), 43, 43A, 43A(1), 43A(2), 48, 50 and 260A; Finance Act, 2002; Finance Act, 1967 - Sections 43A; Direct Tax Laws (Amendment) Act, 1987; Foreign Exchange Regulation Act, 1947 - Sections 2

Reported in : (2008)220CTR(SC)217; [2008]307ITR393(SC); 2008(13)SCALE742

Section 33. It is to be noted that Section 43A in the present form was substituted by the Finance Act, 2002 w.e.f. 1.4.2003. Prior to its substitution Section 43A as inserted by the Finance Act, 1967 w.e.f. 1.4.67