Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 1 results (0.077 seconds)

Abaji Nana Patil Vs. Gold Control Administrator

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1985)(21)ELT483Tri(Mum.)bai

..... the business of money-lending had been stopped with the demise of his father. it is noted from the order of the income-tax officer under section 132 (5) of the income-tax act that they possess about 270 acres of agricultural lands. we also observed from the same order the safe contained such items as old copper coins of one paise, quarter ..... to further conditions regarding conversion after redemption. a penalty of rs. 5000/- had also been imposed on the appellant under section 74 of the act.2. the brief facts of the case are that income-tax authorities searched the premises of the appellant at shahapur. among other things, they found 6 gold chips and 96 gold coins referred to above. ..... applicant was not in conscious possession of the gold and the gold coins dug from out of the wall. this would be clear from the fact that even the income-tax authorities had to dig a number of places before they stumbled on the hidden gold. hence it cannot be accepted, as indicated by the collector that they had .....

Commissioner of Customs Vs. Bharat Forge Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2002)LC967Tri(Mum.)bai

..... established for construing the words of section to find it proper meaning, then such an error cannot normally be a rectifiable under section 36 (36 of the kerala agricultural income-tax act). if two views are possible, then obviously the error will not be an error apparent from the record. it is, however, well-settled that if the ..... 1 of the civil procedure code, 1908 which provided for correction of an error apparent on the face of the record. the judgment in poothundu plantations pvt. ltd. v. agricultural income-tax officer was concerned with error from the record. section 129(b) also uses the same words "any mistake apparent on the record". the judgment of poothundu plantations pvt ..... . ltd. v. agricultural income-tax officer therefore will apply to the facts before us.5. it is not disputed by either side that the tribunal's order is in fact contrary to the .....

Breach Candy Swimming Bath Trust Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(114)ECC42

..... and supported by the hon'ble supreme court and high court as per the following decisions: even though all the decisions cited above are in the context of income tax act 1961, the principle laid down therein, i.e. a club/trust/association, cannot trade with its members since they are the same in universal application. it ..... or under any law for the time being in force; or ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service and ..... person" with the exception 'any person' which would cover all recipient of that particular service or other services, beneficiaries, who have been subsequently described in order to tax only that service without it is bringing to the beneficiary of the service. his further submission is that the members from whom funds are primarily received, do not approach .....

Shiv-vani Oil and Gas Exploration Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(118)ECC306

..... be expanded to include pans merely because accessories are also included. it was submitted that the decisions of the apex court relate to income-tax act and employees liabilities act, which are on different footing and given in the background of circumstances dealt with under those provisions.however, in the present case ..... of capital goods is given in the foreign trade policy, we cannot import the definition of plant in the given case relating to income-tax act and employees liabilities act. since the engines by itself cannot be used for producing, manufacturing, etc. they cannot be considered as capital goods. the decisions ..... catalysts for initial charge, equipment and instruments for testing, research and development, quality and pollution control. capital goods may be for use in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture as well as for use in the services sector.3. it was submitted that .....

Sesa Goa Limited and Others Vs. Commissioner of Customs, Central Excis ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... 14(1) of the act is clear on the plain language of the provision. in this connection, the learned sdr has relied on the following decisions: (i) grasim industries ltd. vs. collector 2002 (141) elt 593 (sc); (ii) commissioner of income tax vs. tara agencies 2007 (214) elt 491 (sc); (iii) commissioner of agricultural income tax vs. plantation corporation of ..... for the purpose of levy of duty of excise. section 67 of the finance act, 1994 read with explanation-2 thereto also provides for similar exclusion of tax from the gross amount collected by the service provider from the service recipient, in determining the taxable value of the service ..... in the context of determining the assessable value of the export goods under section 14 of the customs act. section 4(4)(d)(ii) of the central excise act specifically provides for exclusion of duties and other taxes from the sale price of the excisable goods, in the determination of the assessable value of such goods .....

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... fortune marketing (i) ltd. v. cc (4) state of uttar pradesh v. kasturilal harlal reported in 1988 (supp.) scc 302 (5) commissioner of income tax madras v. indian bank ltd. innamuri gopalan and ors. v. state of andhra pradesh and anr.sneh enterprises v. cc 27. the learned authorized representative for ..... character or use and shall include processes, such as refrigeration, repacking, polishing, labeling and segregation. manufacture, for the purpose of this policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture poultry, sericulture, viticulture and mining. b.3 from the above definition of 'manufacture' as contained in the policy ..... duty cannot be part of the value for levy of sad. k.11 the above budget circular expressly clarifies that the amendment made in finance act, 2003 is purely clarificatory/declaratory/explanatory or otherwise obvious/applicable legal position. hence, the amendment would apply for past period also right from 1998 .....