Advanced Search Results

Woodcrafts Products Ltd. Vs. Union of India and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1994 - Sections 4, 11A, 11D, 12 and 14; Constitution of India - Article 226; Central Excise Rules, 1944 - Rules 9, 10, 52, 52A, 173B, 173C, 173C(2), 173G, 173Q, 209A, 226 and 1730; Customs Act, 1962 - Sections 121; Indian Companies Act; Finance Act, 1996

Advocate for Appellant : A.R. Borthakur, Devi Pal, P. Borthakur, K.K. More and P.K. Dutta, G.N. Sahewalla, Advs.

1. M/s Woodcrafts Ltd. petitioner herein has filed the present writ petition under Article 226 of the Constitution with the prayer for issue of writ or order in the nature of Mandamus, certiorari and prohibition for...

Mapra Laboratories Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2

Advocate for Appellant : Devi Pal and L.N. Rastogi, Sr. Advs. and Sandeep Kumar, Adv.

Nagendra Rai, J. 1. The petitioner has filed the present writ application for quashing the assessment order dated January 23, 2003, passed, under Section 17 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the...

Capt. Harminder Singh Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1997)62ITD78(Delhi)

1. The assessee has filed this appeal against the order of CIT(A)-XXII, New Delhi, dt. 31st October, 1994, on the following grounds : 1. On the facts and in the circumstances of the case, the learned...

Capt. Harminder Singh Vs. Income Tax Officer.

Court : Delhi

Subject : Direct Taxation

Reported in : (1997)58TTJ(Del)348

ORDERB. S. SALUJA, J.M. :The assessed has filed this appeal against the order of CIT(A)-XXII, New Delhi, dt. 31st October, 1994, on the following grounds :1. On the facts and in the circumstances of the case,...

Modi Charitable Fund Society Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1983)5ITD151(Delhi)

1. This appeal by the assessee, Modi Charitable Fund Society (Registered), Modi Nagar, Uttar Pradesh, assessed in the status of an 'association of persons', is directed against the order of the Commissioner (Appeals) upholding the assessment...

Lohia Machines Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(8), 2(33), 5, 11, 28 to 43A, 43(6), 80A to 80VV, 84, 84(1), 295(1), 295(2) and 296; Finance Act, 1980 - Sections 15C, 80H, 80I, 80J, 80J(1), 80J(2), 80J(3), 84 and 84(1); Income Tax Rules, 1962 - Rule 19, 19A, 19A(2) to (4), 19A(5), 19(1), 19(1A), 19(3) and 19(6); Indian Income Tax Act, 1922 - Sections 15C(1), 15C(2), 51C and 59(1); Taxation Laws (Amendment) Ordinance, 1949; Indian Income tax (Computation of Capital of Industrial undertakings) Rules, 1949 - Rule 3 and 3(1); Business Profits Tax Act, 1947 - Sections 13; Taxation Laws (Extension to Merged States and Amendment) Act, 1949 - Sections 13, 15C, 15C(1), 15C(2), 15C(4), 15C(6) and 34(2); Finance (Amendment) Act, 1976 - Sections 29; Finance (Amendment) Act, 1967; State Financial Corporati

Reported in : AIR1985SC421; (1985)1CompLJ249(SC); (1985)44CTR(SC)328; [1985]152ITR308(SC); 1985(1)SCALE115; (1985)2SCC197; [1985]2SCR686; [1985] 1 SCR 192

P.N. Bhagwati, J. 1. These writ petitions raise an interesting question of law relating to the interpretation of Section 80J of the Income Tax Act, 1961, and on the basis of certain interpretation, they challenge the...

Indian Airlines Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1995)53ITD121(Delhi)

1. Indian Airlines (hereinafter in short "Airlines"), a Public Undertaking, owned by the Government of India has moved these applications seeking stay of realisation of demand of tax and interest under Rule 35A of Income Tax...

Tata Steel Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Other Taxes

Reported in : [2008(2)JCR353(Jhr)]

M.Y. Eqbal, J.1. In this writ petition, the petitioner seeks issuance of a writ in the nature of certiorari for quashing the interlocutory order dated 31.1.2008 passed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi in...

State of Orissa Vs. I.D.L. Chemical (P) Ltd.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 3, 8(1), 8(4), 24(1), 24(2) and 24(5); Central Sales Tax Act, 1956 - Sections 3, 6A and 9; Companies Act; Explosives Act, 1884; Explosives Rules, 1983 - Rule 7

Reported in : [2006]147STC231(Orissa)

Advocate for Appellant : Senior Standing Counsel and;Additional Standing Counsel (C.T.)

A.K. Parichha, J.1. Both the S.J.C and the S.T. REV. arise out of references made by the Orissa Sales Tax Tribunal under Section 24(1) of the Orissa Sales Tax Act, 1947 (in short, 'the Act'). Since...

Indian Oil Corporation Ltd. Vs. Commr. of Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2003)(161)ELT375Tri(Kol.)kata

1. The issue involved in this Appeal, filed by. Indian Oil Corporation Ltd. against the Order-in-Original No. 23/2001 dated 24-3-2001, passed by the Commissioner of Customs is whether freight paid for deployment of Daughter Vessel which...