Delhi Court January 1986 Judgments
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Commissioner of Income Tax Vs. Raunaq International Ltd.
Court: Delhi
Decided on: Jan-02-1986
Reported in: 1986RLR155
S. Ranganathan, J. (1) These are two applications u/s 256(2) of the Income-tax Act, 1961 by the Commissioner of I.T. They relate to the assessment years 1973-74 and 1976-77 respectively. They seek the reference to this court of a question as to whether the I.T. App. Tribunal was correct in holding that certain categories of expenditure incurred in India by the assessed qualify for the weighted deduction u/s 35B of the Act. (2) The assessed is a private limited company and it has been found as a fact that 89.41% of its total sales represent export sales. For the assessment year 1973-74 the assessed claimed, inter alia, deduction u/s 35B in respect of repairs and renewals (Rs. 7,141.00), directors' remuneration (Rs. 28,102.00), electricity and power (Rs. 8,092.00) and expenditure on foreign customers (Rs. 3,20.00). The Tribunal has held the assessed to be entitled to deduction u/s 35B in respect of 75% of the first three items of expenditure and 100% of the last item. In respect of repai...
Nath Bros. Exim International Ltd. Vs. Chief Controller
Court: Delhi
Decided on: Jan-02-1986
Reported in: 1989(42)ELT528(Del)
S.B. Wad, J.1. The short question for determination in this writ petition is whether the petitioner is entitled to Export House Certificate in the capacity of 'Manufacturer Exporter-SSI' for the year 1984-85.2. The petitioner company was initially only an exporter of the readymade garments and had a certificate as an Export House. They started manufacturing the readymade garments (and exporting them) from the year 1981. Initially, they had a provisional certificate for registration as a small scale industrial unit from the Director of Industries, U.P., up to November 1982. The said certificate was renewed from time to time. A permanent certificate was issued in favor of the petitioners as an S.S.I. Unit by the Director of Industries, U.P. on 20th June, 1984.3. The petitioners applied for an Export House license as Manufacturers for the year 1984-85. On 21st June, 1984, the Chief Controller of Imports and Exports rejected the petitioners application on the ground that the certificate fr...
industrial Chemicals Ltd. Vs. Collector of C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-01-1986
Reported in: (1989)(43)ELT523TriDel
1. By application dated 22-12-1975 the appellants M/s. Industrial Chemicals Limited claimed refund of Rs. 1,56,497.26 for the period 1-3-1970 to 30-11-1975, the said amount being the excise duty paid by them on second hand metal containers during the said period. After adjudication, the Assistant Collector of Central Excise, Tirunelveli granted refund of Rs. 35,822.82 rejecting the claim in respect of the balance as barred by time under Rule 11 of the Central Excise Rules, 1944. On appeal, the said order was confirmed by the Appellate Collector of Central Excise, Madras by order dated 13-1-1981. The appellants had preferred a revision to the Government of India against the said order which, on transfer, is now being dealt with and disposed of as an appeal before this Tribunal.2. We have heard Shri D.N. Kohli, Consultant for the appellants and Shri B.R. Tripathi, Senior Departmental Representative for the Department.3. The appellants had been all along claiming before the lower authori...
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