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Deputy Commissioner of Income Tax Vs. Syncome Formulations (i) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)106ITD193(Mum.)

is considered for the computation of Section 80HHC.48. The concept of "minimum alternate tax" was introduced by the Finance Act, 1987 w.e.f. 1st April, 1988, through Section 115J under Chapter XII-B of the IT Act, 1961. This provision … 80HHC(3). He explained that Section 115J remained operative in the statute book for the asst. yrs. 1988-89 to 1990-91. Thereafter, it was omitted from the statute book. As far as Section 115J is concerned, there is no

Machino Techno Sales (P.) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1996)59ITD303(Kol.)

55%, which was the rate applicable in the case of an industrial company as defined in the relevant Finance Act.On 16-7-1991, the assessment was amended under section 154 of the Act and in this order, after a some … of the view that the income derived by the assessee from manufacturing or processing activities was less than 51 per cent of the assessee's total income and, therefore, the assessee could not be treated as an industrial

Andaman Timber Industries Ltd. Vs. Collector of C. Ex.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 3; ;Finance Act, 1982 - Section 51; ;Central Excise Tariff Act, 1985 - Section 2; ;Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1989(25)LC398(Calcutta),1989(43)ELT41(Cal)

that the writ petitioner has further prayed for a declaration that the provisions of Section 51 of the Finance Act, 1982 and the Notification being No. 20/82-C.E., dated February 20, 1982 are illegal, void, unconstitutional and of no

The Chief Executive Officer of the South African Social Security and O ...

Court : South Africa Supreme Court of Appeal

Subject : Land Acquisition

having followed a procurement process which complies with s 217(1) of the Constitution, s 51(1)(a)(iii) of the Public Finance Management Act 1 of 1999 (the PFM Act) and the Treasury Regulations made thereunder, or with SASSAs own … division of SAPO. It is not registered under the Banks Act of 1990 but undertakes such activities as are customary for a financial institution carrying … public company incorporated in terms of the Companies Act 61 of 1973, and is owned by the state. Section 51 of the Postal Services Act 124 of 1998 regulates the operation and control of Postbank. Postbank is a

Madras Refineries Ltd., Chennai Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2005)(100)ECC317

amended by Notification No. 20/82-CE dated 20.2.1982 (to which retrospective effect was given by Section 51 of the Finance Act of 1982), duty of excise was leviable on goods manufactured and captively consumed. These provisions were applicable to

Collector of Central Excise Vs. Swan Mills Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1991)LC675Tri(Delhi)

49 of the Central Excise Rules, 1944. These two rules were amended retrospectively by Section 51 of the Finance Act, 1982 which gave retrospective effect to the Central Excise Notification No. 20/82-C.E., dated 20-2-1982. In the case of

Malwa Cotton Spinning Mills Ltd. Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1999)(108)ELT564TriDel

49 of the Central Excise Rules, 1944. These two rules were amended retrospectively by Section 51 of the Finance Act, 1982 which gave retrospective effect to the Central Excise Notification No. 20/82-C.E., dated 20-2-1982. In the case of

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

(Hansard, Volume11) 28 September 1909 106 PART H169 The Parliament in England imposed a mineral rights duty by Finance Act 1910. Section 20 imposed a duty “on the rental value of all rights to work minerals and of … the Royal Commission appointed to inquire into the subject of mining royalties (1893) 14. 232 Lloyd George (n230) 51 233 Mr. Lloyd George (Hansard, Volume11) 28 September 1909 106 PART H169 The Parliament in England imposed a

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

assessments. Even after re-opening, the assets brought to tax would have been exempt under Section 40 of the Finance Act, 1983. Revenue is in appeal on the following common grounds, viz. : (1) The order of the CWT … onwards. As a consequence, the Assessing Officer included the value of guest house and non-agricultural lands at Rs. 51,923 and Rs. 17,61,441 for the assessment year 1984-85 and also for other years as detailed separately in the

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 … income. The commission on shipping, freight or audit, etc., amounting to Rs. 51,241 was also held to be in connection with the export business and