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indo NissIn Foods Ltd. Vs. Union of India

Court : Karnataka

Subject : Customs

Acts : Central Excise Tariff Act, 1985; Customs Act - Sections 25 and 27

Reported in : 1993(43)ECC174; 1993LC48(Karnataka); 1993(68)ELT292(Kar); ILR1993KAR1548

11-11-1988, and 65/89 dated 1-3- 1989. These notifications were issued under Section 25 of the Act. Under the Finance Act, 1990 an auxiliary duty of customs at the rate of 50% was levied. This was reduced to 5% under … petitioner filed an application seeking refund of the duty paid in excess of the lawful duty payable under Section 27 of the Act. The Second respondent issued a show cause notice proposing to reject the application for the

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … According to the Appellants, they are providing these ITSS services mainly to its clients located outside India since 1990. Roughly only 5 to 7% of the Appellants turnover is from the clients located in India. Presently, the … 07.03.2013 in which it has been held that for the period upto 27.02.2010 the Appellants before us are not eligible for refund. 3. The Appeal

Md. Musa Kazmi Vs. State of Bihar and ors.

Court : Patna

Subject : Service

writ petition relates to the age of superannuation of the petitioner as Finance Officer of the Bihar Intermediate Council (called 'the Intermediate Council', in short). … now, is the amended provision. Prior to the amendment by Section 21 of the Bihar State Universities (Amendment) Act, 1990 (Bihar Act 3 of 1990), the relevant part of Clause (a) of Section 67 was in these terms:save … Mr. Tara Kant Jha, learned Counsel for the petitioner has contended that by reason of the provisions of Section 27 of the Intermediate Council Act, the same service conditions as applicable to employees of the Universities, are applicable

Assistant Commissioner of Income Tax Vs. Ambadi Enterprises (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : (1998)62TTJ(Mad)432

the order of the Commissioner (Appeals) was a negative figure. But due to the retrospective amendment by the Finance Act, 1990, the relief in respect of cash assistance has been withdrawn and, therefore, the total income will become positive … been withdrawn and, therefore, the total income will become positive taxable income. In these circumstances the deduction under section 80HHC and the disallowance of guest house expenses become important for the petitioner because otherwise there will be … of The Tube Investment of India Ltd. v. Asstt. CIT (Order dt. 27-8-1996). The Departmental Representative has drawn our attention to section 37(5) of the

Jerome (Appellant) Vs. Kelly (Her Majesty's Inspector of Taxes (Respon ...

Court : House of Lords

Subject : Land Acquisition

trusts has been part of the architecture of the capital gains tax since it was introduced by the Finance Act 1965: see sections 22(5) and paragraph 13(1) of Schedule 7. Indeed, goes back even further, being derived from … contract) to the trustees of two Bermuda settlements. By three conveyances in 1990-1992, the original trustees completed the contract of sale. 6. What liabilities to … the land executed the conveyances. 7. The Inland Revenue submit, however, that this scheme has been displaced by section 27(1) of the 1979 Act, which provides that where an asset is disposed of and acquired "under a contract",

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Schedule C to the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) of Section 66E of the Finance … use goods and a mere permissive use of goods. Paragraphs 26 and 27 of the judgment read: 26. Next question that arises for consideration is,

Dharamsee Morarji Chemical Co. Ltd. Vs. State of Maharashtra Through S ...

Court : Mumbai

Subject : Municipal Tax

Acts : Maharashtra Water Supply and Sewerage Board Act, 1976 - Sections 3, 27, 35 and 67; Constitution of India - Article 14

Reported in : 2002(2)ALLMR94; 2002(4)BomCR340

with the services rendered by the Board. In this connection two other provisions in the Act are relevant. Section 27 gives general principles for the Board finance which reads thus :'27. The Board shall not, as far as … entered into with the Board for the purposes of water supply to the petitioner company, dated 31st March, 1990. The said agreement, inter alia, contains various terms and conditions relating to the terms of water supply, tariff,

Commissioner of Income-tax Vs. Sharda Gum and Chemicals

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)

made with retrospective effect from April 1, 1962, April 1, 1967, and April 1, 1972, respectively vide the Finance Act, 1990. Perhaps this necessitated the filing of a revised return by the assessee on May 1, 1990, of total … as under:Whether, on the facts and circumstances of the case, the Tribunal has correctly construed the provisions of Section 80HHC, in the matter of computing profits and gains of their business, in the context of the said

Kalyanpur Cement Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 58 and 58(1); Bihar Sales Tax Supplementary (Deferment of Tax) Rule, 1990

it.3. The Governor of Bihar in exercise of power under Sub-section (1) of Section 58 of the Bihar Finance Act, 1981 framed the Rules to give effect to the aforesaid Industrial Policy dated August 6, 1989. Clause 3 … declaration that the explanatory note in Clause 3 of the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 (hereinafter referred to as 'the Rules') explaining the meaning of incremental production, is arbitrary and inconsistent with the … 2 SC 268 Orissa Sponge Iron Ltd. v. State of Orissa, para 27 in STC.15. The State Government, being policy makers, came out with a

Deni Alias Senthilkumar Vs. State Represented by the Inspector of Poli ...

Court : Chennai

Subject : Criminal

P.Ws.6 and 3 studied in certain colleges in Trichirappalli. Palaniammal was employed in Karur Tex. She also did finance and lend money on jewels.(3) Once, accused Senthilkumar brought Palaniammal in his motor cycle and left her in … on circumstantial evidence.17. In Padala Veera Reddy v. State of A.P. (AIR 1990 SC - 79), it was laid down that when a case rests … as last seen theory; deceased, while alive wrote that the accused had threatened to kill her; extra-judicial confession; Section 27 Evidence Act recovery; and Medical evidence. All goes to show that the accused is the person, who has