Exempt - Year 1995 - Judgments

Jan 20 1995 (HC)

Director of Income-tax (Exemptions) Vs. Thanthi Trust

Court: Chennai

Decided on: Jan-20-1995

Reported in: [1995]215ITR879(Mad)

..... 76 showing loss and claimed that if any positive income is assessed it would be exempted under section 11 of the act and for the assessment year 1976 77 the assessee ..... claimed that the chargeable income was nil the income tax officer denied the exemption under section 11 of the act on the ground that the assessee had violated the .....

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Mar 13 1995 (HC)

Director of Income Tax (Exemption), New Delhi Vs. Goyal Charitable Tru ...

Court: Delhi

Decided on: Mar-13-1995

Reported in: (1995)125CTR(Del)426; 58(1995)DLT757; 1995(34)DRJ254

m k sharma j 1 this reference application under section 256 2 of the income tax act has been filed...

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Sep 13 1995 (TRI)

Collecter of Central Excise Vs. Maruthi Foam (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Sep-13-1995

Reported in: (1996)(85)ELT157TriDel

..... excise duty or countervailing customs duty has already been paid the crucial words in the exemption notification are duty has already been paid the two interpretations possible are that it might ..... avoided 4 this view is supported by the provisions of notification no 217 86 which exempts inputs captively consumed for further manufacture by including a proviso that provided that nothing contained .....

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Mar 23 1995 (TRI)

Apex Steels (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-23-1995

Reported in: (1995)(80)ELT368TriDel

..... has to be adopted and that the necessary implication arising therefrom pertaining to the exemption cannot be denied that the procedural requirements should not be streched too much that ..... the department clarifying that twisting does not amount to manufacture about the availability of duty exemption besides availability of modvat and deem credit facility to the inputs purchased from market .....

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Aug 09 1995 (TRI)

Collector of Central Excise Vs. Metro Tyers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-09-1995

Reported in: (1995)(80)ELT79TriDel

..... its construction unlike charging provision has to be tested on different touchstone in fact an exemption provision is like an exception and on normal principle of construction or interpretation of ..... or progressive approach of fiscal provisions intended to augment state revenue but once exception or exemption becomes applicable no rule or principle requires it to be construed strictly truly speaking .....

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Oct 17 1995 (TRI)

intercity Cable System (P) Ltd. Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-17-1995

Reported in: (1995)LC601Tri(Delhi)

..... brand name belonging to another person would disentitle the manufacturer from the benefit of the exemption notification it would spell disaster on many unwitting users of the brand name which may ..... amendments introduced by notification 1 93 and the subsequent amendments thereto the eligibility to claim exemption or concessional rates of duty has been made to depend upon the basis of aggregate .....

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Oct 19 1995 (TRI)

Collector of Central Excise Vs. Bajaj Tempo Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-19-1995

Reported in: (1995)(80)ELT531Tri(Mum.)bai

..... are cleared as final products outside the factory availing total exemption and hence rule 57c would be attracted modvat credit ..... from the factory where the goods have been produced the exemption contained in the notification shall be allowed subject to the ..... hence such removals are without payment of duty on an exemption notification irrespective of whether the final products manufactured therefrom .....

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Nov 15 1995 (TRI)

Art Rubber Industries Ltd. Vs. Coll. of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Nov-15-1995

Reported in: (1996)(81)ELT389TriDel

..... no restriction as to the type of clearances of exempted goods the exempted goods are also clearances for home consumption we do ..... collector is quite correct in taking into consideration value of exempted goods also in arriving at aggregate value of clearances ..... the lower authorities leads to unreasonable results inasmuch as if exempted clearances are also taken into account for computing aggregate .....

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Oct 13 1995 (TRI)

Vishwa Dharmayatan Trust Vs. Deputy Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Oct-13-1995

Reported in: (1996)56ITD37(Delhi)

..... the question whether the tribunal was justified in holding that the assessee was entitled to exemption with reference to the amount spent on publication of the biography for that year held ..... be expenditure incurred for charitable and religious purposes what is the reason for which such exemption being denied cannot satisfactorily be gathered from the orders of either of the authorities below .....

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Jan 06 1995 (HC)

Neyveli Lignite Corporation Limited, Neyveli Represented by Its Secret ...

Court: Chennai

Decided on: Jan-06-1995

Reported in: (1995)1MLJ580

..... petitioner with respect to stage carriages and other vehicles the petitioner was praying for exemption from payment of such tax after considering the petitioner srepresentations the government passed ..... the regional transport officer south arcot has not made either tax endorsements or tax exemption endorsements in the registration certificates of the vehicles of neyveli lignite corporation limited .....

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