Judgment Search Results Home > Cases Phrase: central silk board amendment act 2006 Sorted by: recent Court: kolkata Page 1 of about 723 results (0.144 seconds)

Commissioiner of Income Tax, Koliv Vs. M/S. Andaman Sea Food Pvt. Ltd.

Court : Kolkata

..... we are as such of the opinion that even without the amendment introduced by the finance act, 2010, the liability of the foreign resident to taxation under the indian laws was there. ..... in this case expressly in the matter of taxation, equity has no when a law has been amended with retrospective effect court has to proceed on the basis that the amendment was always there with effect from 1st june, 1976. ..... he contended that the supreme court in the case of director of supplies and disposal versus member, board of revenue, west bengal, reported in (1967) 20 sales tax cases 398 held as follows: the expression business though extensively used is a word of indefinite import. ..... the rigour of the income tax act can be lessened only in those cases where the agreement entered into between the central government and the government of any other country outside india is applicable to the transaction. ..... (2) where the central government has entered into an agreement with the government of any country outside india or specified territory outside india, as the case may be, under subsection (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this act shall apply to the extent they are more beneficial to that assessee. ..... court cannot extend the field of article-7 of the agreement entered into between the central government and the government of singapore. .....

Jai Mica Supply Co. Pvt. Ltd. Vs. Commissioner of Income Tax, West Ben ...

Court : Kolkata

..... admission of this appeal formulated the following substantial questions of law: 1) whether on a true and proper interpretation of clause (b) of sub section (2) of section 80hhc of the it act, 1961 prior to its amendment with effect from april 01, 1991, the export of fabricated mica products, namely, fabricated mica electronic components was not eligible for deduction under section 80hhc and the tribunal was justified in ..... establishment situate in india, not involving clearance at any customs station as defined in the customs act, 1962 (52 of 1962); (b) export turnover means the sale proceeds, received in, or brought into, india by the assessee in convertible foreign exchange in accordance with clause (a) of sub-section (2) of any goods or ..... this section,- (a) convertible foreign exchange means foreign exchange which is for the time being treated by the reserve bank of india as convertible foreign exchange for the purposes of the foreign exchange regulation act, 19j73 (46 of 1973), and any rules made thereunder; (aa) export out of india shall not include any transaction by way of sale or otherwise, in a shop, emporium or any other ..... 3) whether and in any event the circular dated july 27, 1994 issued by the central board of direct taxes was applicable for the assessment year 1990-91 and the tribunal was justified in law in not holding that commissioner .....

Navrojee and Company Vs. Magnolia Soda FountaIn P. Ltd., Sutton and So ...

Court : Kolkata

Reported in : [2008]143CompCas44(Cal),[2009]96SCL233(Cal)

..... the division bench judgment of this court and the supreme court judgment would show that, at the highest, the mistake of the kind sought to be removed by the amendment was in the nature of misdescription that would be a procedural irregularity and not a substantive defect that would rob the opponent of any vital right that may have vested in such party. ..... if the company in each case were successful in having it recorded that the date of the amendment or the date of filing of the amendment application were to be reckoned as the date of institution of each petition, it could claim that the petition was filed after a lapse of three years from the last date of payment made by the company in each case.14. ..... in one of the matters, the concerned company preferred the appeal which was dismissed with the observation that the amendment was permitted subject to the concerned company being permitted to carry all objections to the hearing stage.4. ..... the widow also obtained registration in her name from the commercial tax officer, west bengal and registration under the provisions of the central sales tax (registration and turnover) rules, 1957. ..... the admitted failure of the firm to pay rent to the plaintiff is an act within the meaning of section 25 of the indian partnership act, 1932, read along with section 2(a) thereof which reads as follows:2. .....

B.N. Nobis and Co. Vs. Joint Cit

Court : Kolkata

Reported in : (2001)71TTJ(Cal)153

..... 66,67,316 and which was required to be excluded from indirect costs in terms of para 32.11 of the central board of direct taxes circular no. ..... 11,15,431 from direct costs though this amount was admittedly on account of loss by silk fabrics destroyed in the fire; and(c) the assessing officer did not make adjustment in indirect costs for 10 per cent of other income (such as interest income of rs. ..... however, as per the scheme of amendments effective from 1-4-1992, the allowable deduction works out to even higher an amount i.e., at rs. ..... 530.the learned counsel filed detailed statement to demonstrate that on making these adjustments which were claimed to be mandatory as per provisions of the income tax act, the section 80hhc claim will in fact go up to rs. .....

Prime Impex Limited and anr. Vs. Assistant Commissioner of Commercial ...

Court : Kolkata

Reported in : [2002]127STC23(Cal)

..... 93 (kar), it has been held :'the various contentions raised by the petitioner are summarised and discussed as under : (1) whether the provisions of section 2(24)(xxi) of the karnataka taxation laws (amendment) act, 1994 inserting entry 38-a in the fifth schedule of the act giving exemption to the indigenous raw silk and silk yarn imported from outside the country at the rate of 4 per cent is discriminatory and violative of article 14 of the constitution of india.article 14 of the constitution of india provided that ..... the said provision has come into force with effect from october 1, 1958 by reason of central sales tax (second amendment) act, 1958. ..... sakti nath mukherjee, the learned senior counsel appearing on behalf of the petitioners, inter alia, submitted that having regard to the provisions contained in article 286(3) of the constitution of india, central sales tax act, 1956, additional duties of excise (goods of special importance) act, 1957 and customs tariff act, 1975 it would appear that as regard the payment of sales tax on sugar which has been declared to be a goods of special importance, a tax having been levied in terms of an integrated .....

Peoples' Union for Liberties and others Vs. Union of India and others

Court : Kolkata

Reported in : AIR1996Cal89,100CWN357

..... 1 of the amendment act vests an uncontrolled power in the executive to amend the constitution at its sweet-will which is violative of the basic structure ..... been submitted by learned solicitor general that at all times parliament retains its control over its delegates namely the executive agency entrusted with the power of bringing an act into force and if it finds that the executive agency is not acting according to the will of the parliament, the parliament may censure the executive agency and itself pass a law bringing into force the legislation concerned with immediate ..... the 44th amendment act is ultra vires ..... been submitted on behalf of the petitioner that it is always obligatory to implement the provisions of the act other than those in respect of which there is a proposal for amendment by government, it has further been suggested that the sections which are to be amended may be kept in abeyance and other sections might be brought into force immediately. ..... extensively and has made inter alia the followingsubmissions: (i) under section 1(3) of the prasarbharati act (hereinafter referred to as the 'act') the discretion vested in the central government is to determine when the act as passed by parliament will come into force, and not whether the act in its present form will come into force or not. ..... the effect of the non-implementation of the 44th amendment in so far as it bears upon the constitution of the advisory boards'. 57. ..... air 1972 sc 1168; in the case of gwalior rayon silk . v. .....

JaIn Exporters Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : 1989(22)ECC100,1989(25)LC549(Calcutta),1988(35)ELT322(Cal)

..... at the hearing of the writ petition, he has relied on a decision of the appellate authority, namely, member, central board of excise and customs, new delhi dated june 15, 1982, wherein the said appellate authority in dealing with 'identical point', namely, effect of amendment and made by public notice no. ..... valued at rs.12,77,164.8.5 have been imported in contravention of clause 3(1)of import (control) order, 1955, as amended, read with section 3 of the imports & exports control act, 1947, as amended.you are accordingly called upon to show cause in writing to collector of customs within 10 days from the date of issue of this notice as to why the contravening goods should not be confiscated under section 111(d) of the customs act, 1962, and why a penalty should not be imposed on you under section 112 ..... the learned collector refrained from imposing any penalty, on the importers under section 112 of the customs act, by giving the benefit of doubt and holding that the act of importation was not a deliberate one but was only based on the interpretation of the policy.28. ..... the matter of operation of the bengal finance (sales tax) act, the board of revenue is, ordinarily, the highest authority and decisions of that tribunal are binding on the taxing authorities. ..... jain exports private limited is an existing company within the meaning of the companies act, 1956, and is a recognised 'export house', dealing with export and import of merchandise goods, including 'portable generators'. .....

In Re: Garg Glass Tubes (P.) Ltd.

Court : Kolkata

Reported in : 92CWN345,[1989]175ITR422(Cal),[1988]69STC347(Cal)

..... of 'tribunal' under article 136(1) of the constitution of india, that the customs officer is not a court or a tribunal under the said article but the central board of revenue exercising appellate power under section 190 of the sea customs act and the central government exercising revisional power under section 191 thereof are 'tribunals' within the meaning of the said article, inasmuch as those authorities are constituted by the legislature and ..... (sc) , the supreme court held in clear terms that the settlement commission under the income-tax act, as amended by the taxation laws (amendment) act, 1975, are tribunals within the meaning of article 136(1) of the constitution of india.6. ..... taxing officer and/or authority must levy tax according to the provisions of the particular taxing statute as the case may be and in order to levy or assess such tax, the taxing officers are to act judicially thereby performing quasi-judicial functions and, therefore, no doubt, are 'tribunals' within the meaning of article 227 of the constitution of india and the high court can definitely interfere under the said ..... the additional commissioner, commercial taxes, west bengal, while revising an assessment order under section 20 of the bengal finance (sales tax) act, 1941, is, therefore, required to act judicially and in a legal manner in exercising such functions when the disputes come to his notice or are brought before him by the parties and thereby performs quasi-judicial functions and is thus .....

Assistant Collector of Central Excise and ors. Vs. Madura Coats Ltd.

Court : Kolkata

Reported in : 1988(15)ECC287,1988(17)LC440(Calcutta),1989(33)ELT29(Cal)

..... in orient paper mills case the supreme court held that under section 14a of the act incorporated by the orissa sales tax (amendment) act, 1958 refund of tax which the dealer was not laible to pay, could be claimed by the person from whom the dealer has actually realised it whether as sales tax or otherwise and not by the ..... by the said amended act it was provided that refund could be claimed only by the person from whom the dealer had realised the amount by way of sales tax ..... under these circumstances the supreme court held as follows :-'the principles laid down in the aforesaid cases were based on the specific provisions in those acts but the same principles can safely be applied to the facts of the present case inasmuch as in the present case also the respondents had not to pay the amount from ..... i have held that there is no material for the issue of notice under rule 9(2) of the central excise rules on the aforesaid basis, still i cannot ignore this as an aspect to be considered in a claim for ..... aggrieved by the same, union of india and the assistant collector of central excise have preferred this appeal.arguments :- on behalf of the appellants ..... according to the petitioner, nylon and rayon yarn are liable to a duty of central excise under the central excises and salt act, 1944 (hereinafter referred to as the said act). ..... eash state marketing board will deposit within 10 days from today a sum ..... amount, at the end of one year, will be repaid to the respective state marketing board.ix. .....

Duncan Agro Industries Ltd. Vs. Central Board of Excise and Customs

Court : Kolkata

Reported in : 1985(22)ELT770(Cal)

..... it was, inter alia, alleged in the said notice that after examination of the facts of the case, the board was tentatively of the view that the order of the assistant collector of central excise granting refund was not correct, legal and proper and the board has decided to review the said order with a view to satisfying itself as to the correctness, legality and propriety of the said ..... of india limited moved this application under article 226 of the constitution of india challenging the legality and validity of a notice dated 14th april, 1975, issued by the central board of excise and customs (hereinafter referred to as the board) under section 35a of the central excises and salt act, 1944 (hereinafter referred to as the said act). ..... said rules as it stood after amendment made on 6th august, 1977 also provides for making of the refund application to the assistant collector of central excise. ..... section 4 of the said act (as it stood prior to its amendment) was construed. ..... rule 10 as it stood prior to its amendment on 6th august, 1977, empowered the assistant collector of central excise to determine, inter alia, whether duties or charges have been short-levied through inadvertence, error, collusion or misconstruction on the part ..... : 1973ecr60(sc) construed the provisions of section 4 of the said act (as it stood before its amendment). ..... under the amended rule 10 it is the assistant collector who has been empowered to recover the duties not levied or not paid or short-levied or not paid in .....