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Dinesh Nagindas Shah Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 5, 25 and 25(1)

Reported in : (2004)190CTR(Guj)106; [2005]273ITR229(Guj)

were under the belief that with effect from asst. yr. 1994-95, the amendment in the WT Act by Finance Act, 1992, granting exemption under Section 5(vi) was applicable only in respect of the residential house property and not in … 2004 and 9th March, 2004, respectively, passed by the CIT, Ahmedabad, rejecting the two petitioners' revision petitions under Section 25 of the WT Act, 1957 (hereinafter referred to as 'the Act'), on the ground that the revision petitions

Exportos Apparel Group Ltd. Vs. Union of India and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Constitution of India - Article 77

Reported in : 58(1995)DLT297; 1997(91)ELT307(Del)

May 1994 issued by the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Excise and Customs) (C.B.E.C. for short). … General Foreign Trade is to be appointed by the Central Government under the Foreign Trade (Development and Regulation) Act, 1992. He is to advise the Central Government in the formulation of the export and import policy and shall … submitted the circular issued by the Dgft was against the provisions of the Notification. No. 203192 issued under section. 25 of the Act by the Government of India.in the Ministry of Fianance, Department of' Revenue, under which notification

M.S. Hameed and ors. Vs. Director of State Lotteries and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 40A, 44A, 44AC, 194, 194A, 194B, 194C, 194D, 194G, 194G(1), 194G(2), 194G(3), 194H, 194I, 194J, 194K, 194L and 206C; Finance Act, 1991; Kerala State Lottery Rules - Rule 25; Finance (Amendment) Act, 1992

Reported in : [2001]249ITR186(Ker)

can have no application to the facts of the present case. 26. Reference had been made to the Finance Act, 1992, as seen published in [1992] 195 ITR 214. Sub-sections (2) and (3) were added to Section 194G but … issued in 1998. The agents commission presently payable is as follows : For the purchase of 100 tickets 25% For the purchase of 101 and above 27.5% For the purchase of 50,001 and above 28% For the

Rexnord Electronics and Controls Ltd. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25, 28, 28(1), 28(2), 28AA, 28AB, 125(1), 125(7), 127A, 127B and 127H; Foreign Trade (Development and Regulation) Act, 1992; Finance Act, 1998; Indian Penal Code

Reported in : 2008(126)ECC95; 2008(152)LC95(SC); 2008(224)ELT184(SC); JT2008(3)SC572; (2008)3MLJ960(SC); 2008(3)SCALE507; 2008AIRSCW2092; 2008(2)Supreme392.

provisions governing settlement of cases.Chapter XIVA of the Act provides for settlement of cases. It was inserted by Finance Act, 1998 (Act 21 of 1998). Section 127B of the Act provides for filing of an application for settlement … undertaking before the Director General of Foreign Trade, an authority created under the Foreign Trade (Development and Regulation) Act, 1992. Appellant had also undertaken to pay interest on the differential amount.4. On the appellant's failure to meet its … the period 1994-1996. In was in the aforementioned situation, it was held:16. Exemption Notification No. 204/92 issued under Section 25 of the Customs Act clearly provides that before clearance of the imported goods, the petitioners shall produce proof

Rajesh Kejriwal Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Prasad, JJ.1. The petitioner has filed this writ petition challenging the validity of Section 25-A of the Bihar Finance Act as well as the 46th Constitution Amendment.2. Heard.3. So far as the Constitution amendment is concerned, this Court … Full Bench of this Court in Builders Association of India and Ors. v. State of Bihar and Ors. 1992 (1) PLJR 1. The controversy thus stands settled. Learned Counsel for the petitioner has, however, submitted that 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

learned counsel for the Revenue, submitted that in view of the amendments made in Section 263(1) by the Finance Act of 1988 and the Finance Act of 1989, the term 'record' would mean all records relating to that … Explanation shall be deemed to have always been in existence.Amendments on the above lines have been proposed in Section 25 of the Wealth-tax Act and Section 24 of the Gift- tax Act also.'10. After that amendment, the relevant

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Tax Laws (Amendment) Act, 1989, w.e.f. 01.04.1990; and further amended by the Finance (No.2) Act, 1991, w.r.e.f. 01.04.1990; Finance Act, 1992, w.r.e.f. 01.04.1990/w.e.f. 01.04.1992; and Finance Act, 2000, w.e.f. 1-4-2001. 24 Deletion of the expression “not involving the carrying … next decision of importance is Indian Chamber of Commerce v. CIT13. The appellant-chamber was a company registered under Section 25 of the Indian Companies Act, 1913. Its memorandum and articles of association stipulated certain broad objects, which this

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … not contain the information asked for fully, the Assistant Commissioner asked the authorised representative of the deductor on 25-5-1995, to furnish the remaining details by 30-5-1995. However, the deductor filed the required details in his letter dt.

Chief Engineer/Mech/Coal, Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2000)(117)ELT71TriDel

25 of the Customs Act, 1962 (52 of 1962) read with Sub-section (4) of Section 111 of the Finance Act, 1992 (I8 of 1992), the Central Government being satisfied that it is necessary in the public interest so to

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … from time to time, namely, IPR 1980, IPR 1986, IPR 1989, IPR 1992 and IPR 1996. Under the aforesaid IPRs some sales tax related incentives … rescind such notification of exemption of tax and/or deferment of payment of tax. They also pointed out that Section 25 of the Customs Act provides for the powers of the Central Government to grant exemption from duty but