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Bireswar Sirkar Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 21 and 226; ;Gold Control Rules - Rule 126(1), 126(1) and 126M; ;Gold Control Act, 1968 - Sections 4, 68 and 78; ;General Clauses Act, 1897 - Section 6; ;Finance Act, 1995; ;Gold Control Ordinance, 1968; ;Defence of India Rules; ;Central Excise Act, 1944

Reported in : (2003)2CALLT523(HC),2003(162)ELT1170(Cal)

Their nomenclature have been changed, they have now been designated as the Commissioner of Central Excise by the Finance Act of 1995. The Collector of Central Excise and Customs does not exist, which used to be the adjudicating … The Collector of Central Excise and Customs does not exist, which used to be the adjudicating authority under Section 78 of the Act. Lastly, it was contended that no liability accrued in this matter.10. As against this, learned

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

- referred to. List of Acts Customs Act, 1962; Finance Act, 2022; Customs (Amendment and Validation) Act, 2011; Finance Act, 1995; Central Sales Tax Act, 1956; Finance Act, 2011; Finance Act, 2022; Central Board of Revenue Act, 1963; Customs … Government or a local authority - Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements, to the officers working in border … AIR 1468; Collector of Customs v. Nathella Sampathu Chetty [1962] 3 SCR 786 : 1962 SCC OnLine SC 30; Shreya Singhal v. Union of India

Bbr (India) Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2007)8STT275

original authority, in his order dated 29-12-2003, confirmed a demand of Rs. 5,67,813/- under Section 73 of the Finance Act, 1994. He demanded interest on the delayed payment under Section 75. Penalties were imposed under Sections 75A, 76, … mentioned letter for work design, IRCON, in its letter dated 19th April, 1995 addressed to the appellant M/s.B.B.R. (India) Ltd., offloaded the design work to … of the Service Tax law. (viii)The appellant submits that in any case and in any event penalty under Section 78 could not have been imposed since the prior approval of the Commissioner of Central Excise was not obtained.

A.H. Baldota Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)517

the same has to be disallowed. He also submitted that Section 14A was introduced in the statute by Finance Act, 2001, w.r.e.f. 1st April, 1962 making it possible for the AO to disallow claim of expenditure incurred in … hands of partner but amended Section 75 provides the same only in the hands of the firm. Similarly, Section 78 suggests that losses have to be set off and carry forward in the hands of the firm as … by issuing notice under Section 148(1). Relevant data is as under: 1994-95 1995-96 1996Date of return 13.11.1996 13.11.1996 23.40.1997Income/loss returned (-) 320570 (-) 13320 (+)176200Date

Joint Commissioner of Income Tax Vs. Steri Sheets Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)106TTJ(Delhi)460

could arise on sale of undertaking prior to the insertion of Section 50B in the statute by the Finance Act, 1999 w.e.f. 1st April, 2000 since it was not possible to ascertain capital gains on transfer of undertaking … of Tribunal in the case of Industrial Machinery Associates v. CIT (2003) 78 TTJ (Ahd) 434 : (2002) 81 ITD 482 (Ahd). The learned Departmental … separate orders of learned CIT(A)-III, New Delhi, dt. 24th Nov., 1999 and 30th Nov., 1999 for asst. yr. 1995-96 and 1996-97, respectivply involve some common issues and the same, therefore, are being disposed of by this single

N.K. Proteins Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(Ahd.)904

of black money and various other factors, The legislature in its wisdom has amended Section 40A(3) by the Finance Act, 1995 w.e.f. 1st April, 1996 which provides for disallowance of 20 per cent of such expenditure incurred otherwise than … 197 ITR 194 (sic). The CIT(A) has negatived this plea by placing reliance on the decision reported in 78 TTJ 728 (sic) in para 11.2 of his order. The view so taken by the CIT(A) is fully

P. Rama Gopal Varma Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

undisclosed income to be assessed under the provisions of Chapter-XIV-B of the IT Act as introduced by the Finance Act, 1995.3. Therefore, he issued notice under Section 158BC(a) calling for return for the block period. The appellant filed

Commissioner of Income-tax Vs. Lakshmi Industries (P.) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1977 - Sections 2(7); Finance Act, 1978 - Sections 2(7)

Reported in : [1996]222ITR36(Mad)

So also for the assessment year 1978-79, the assessee claimed the same benefit under Section 2(7)(c) of the Finance Act, 1978. However, the Income-tax Officer denied this concession on the ground that the assessee is not an industrial

P. Rama Gopal Varma Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2002)76TTJ(Hyd.)205

income to be assessed under the provisions of Chapter-XIV-B of the Income Tax Act as introduced by the Finance Act, 1995.Therefore, he issued notice under section 158BC(a) calling for return for the block period. The appellant filed the

Patel Engineering Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)94ITD411(Mum.)

of an industrial undertaking or a hotel or from operation of ships. However, this section was amended/modified by Finance Act, 1995 w.e.f. 1st April, 1996, i.e., from asst. yr. 1996-97 whereby profit and gains derived from some other business … and large, though not all, laid down by the Government/APSEB. In this regard, he has referred to p. 78 of paper book of Revenue being internal p. 8 of the specimen format of agreement to lay emphasis