Judgment Search Results Home > Cases Phrase: finance act 1968 section 28 amendment of section 280zb Court: kerala Page 15 of about 478 results (0.151 seconds)

Aluminium Industries Ltd. Vs. Assistant Collector of Central Excise an ...

Court : Kerala

Reported in : 1979(4)ELT27(Ker)

..... is the relevant provisions for such duty. that entry prior to amendment by finance act, 1966 read :'item 33b (i) insulated copper wires and cables, whether sheathed or insheathed, any core of which, not being one specially designed as a pilot core, has a sectional area of less than 8.0645 a square millimetres and wires and cables of ..... other metals and alloys of not more than equivalent conductivity - 15 % ad valorem,(ii) all others - 5% ad valorem.'this was amended by finance act, 1966, and as amended it reads : - 'item 33b ( ..... i). insulated wires and cables of copper, aluminium or other metals and alloys, whether sheathed or unsheathed, the conductor of any core of which, not being one specially designed as a pilot core has a sectional area not exceeding 1.5 sq. mm .....

Commissioner of Income-tax Vs. English Indian Clays Ltd.

Court : Kerala

Reported in : [1999]239ITR546(Ker)

..... given any reasoning and whatever reasoning is given that is wholly irrelevant. we see force in this submission of senior standing counsel. the ambit and the scope of section 209a inserted by the finance act, 1978, has been elaborated in the department circular no. 240 (see [1979] 117 itr 17), dated 17th may, 1978. neither has the circular nor has ..... set aside the same.'3. the submission of learned senior standing counsel before us is that the appellate tribunal has not considered the ambit and scope of section 209a inserted by the finance act, 1978, with effect from june 1, 1978, which is germane for the assessment years in question. the submission of senior standing counsel is that before ..... the facts and in the circumstances of the case, the tribunal was right in law and in fact in holding that the interest was not leviable under section 217(1) of the income-tax act, 1961 ? (2) whether, on the facts and in the circumstances of the case, the tribunal was right in law and in fact in holding .....

N.J. Jose Vs. Thavarakkattil Chandri and ors.

Court : Kerala

Reported in : [1988]170ITR210(Ker)

..... authorising any income-tax authority to exercise any powers thereunder ; or...' 6. section 137 was, however, deleted by the finance act, 1964 (5 of 1964). section 138 was substituted and it underwent a further amendment by the finance act of 1967. from then on, section 138 reads thus :'138. disclosure of information respecting assessees.--(1) (a) the ..... pass appropriate orders in accordance with the provisions of the code of civil procedure and the evidence act without taking into account the limitation which section 137 of the income-tax act, 1961, had placed earlier,'18. in sabrose finance corporation v. haryana state , the punjab and haryana high court observed thus (p. 891) ..... by the central government in public interest in an appropriate notification, any information relating to any assessee in respect of any assessment made under the act (section 138(1)(a)(i) and (ii)).secondly, the commissioner may furnish or cause to be furnished any information asked for relating to any assessee .....

Tata Tea Ltd. Vs. Assistant Commissioner of Income-tax

Court : Kerala

Reported in : [2010]189TAXMAN303(Ker)

..... of 'manufacture' which included 'processing' contained in section 10b was deleted with effect from 1-4-2001. the department's stand is that manufacture or production had a liberal ..... for exemption. the question, therefore, to be considered is whether the removal of definition clause on manufacture by the legislature through the amendment introduced by the finance act, 2000 with effect from the assessment year 2001-02 onwards is with the object of restricting the benefit of exemption to 100 per cent export oriented ..... income-tax exemption under section 10b of the act claimed by the assessee for the assessment year 1996-97 onwards was granted up to the assessment year 2000-01. however, for the assessment years 2001-02 and 2002-03 to which these appeals relate, exemption was declined for the reason that by the finance act, 2000 the definition .....

The Kerala State Financial Enterprises Ltd Vs. Union of India

Court : Kerala

..... do not fall within the definition of 'service' as defined in section 65b(44) of the finance act, 1994 (as amended) in the light of exts.p1 and p2 judgments; and (ii) issue such other writs, orders or direction which ..... or any other appropriate writ, order or direction commanding the 2nd respondent to exercise its powers under section 37b of the central excise act, 1944 (applicable to service tax by virtue of section 83 of the finance act, 1994) and issue necessary orders, instructions and directions holding that the services in relation to a chit ..... respondents: ----------------------- 1. union of india, represented by the secretary to government, department of revenue, ministry of finance, north block, new delhi -110 001.2. central board of excise & customs, department of revenue, ministry of finance, 156, north block1 new delhi -110 001.3. chief commissioner of central excise and customs, central revenue .....

M.S. Hameed and ors. Vs. Director of State Lotteries and ors.

Court : Kerala

Reported in : [2001]249ITR186(Ker)

..... though a salutary principle, can have no application to the facts of the present case. 26. reference had been made to the finance act, 1992, as seen published in [1992] 195 itr 214. sub-sections (2) and (3) were added to section 194g but in view of my finding that exhibit p-4 cannot be issued on the authority of ..... , and hence the demand of tax, as coming through exhibit p-4 is unsustainable and without jurisdiction. 6. section 194g of the act had been introduced by the finance (no. 2) act, 1991, effective from october 1, 1991. i may extract the section, as it might be relevant to appreciate the stand of the parties better : '194g. commission, etc., on ..... and the state government simply obliged the income-tax department, when a request had come forth, without independent application of mind. 9. counsel also referred to section 206c of the act, which was in part bb of chapter xvii which authorised collection of tax at source. this was confined to specified items, and a comparable provision was .....

Star Trading Vs. Commissioner of Income Tax

Court : Kerala

Reported in : (2008)220CTR(Ker)511

..... approached the designated authority, namely, cit. the designated authority, after processing the application, passed ext. p1 order dt. 26th feb., 1999 under section 90(1) of the finance (no. 2) act, 1998 determining the amount payable by the declarant towards the full and final settlement of his tax liability under the scheme. thereafter, when the matter ..... other words, the appeal is deemed to be pending until determination of the amount and certificate granted under sub-section (2) of section 90 of the finance (no. 2) act of 1998. it was also contended that insofar as section 90(4) is not attracted, thus the benefit of the scheme cannot be denied relying on the provision contained ..... designated authority at a time when the appeal was pending and it is only when a certificate under section 90(2) is issued that the appeal finally stood withdrawn or closed by virtue of section 90(4) of finance (no. 2) act, 1998. therefore, both the reasonings adopted by the cit, in my view, are erroneous and .....

The Commissioner of Income-tax, Kerala, Ernakulam Vs. Saraf Trading Co ...

Court : Kerala

Reported in : AIR1968Ker292; [1968]69ITR62(Ker)

..... referred is:'whether on the facts and in the circumstances of the case the assesses was an exporter entitled to the rebate contemplated in section 2(5)(i) of the finance act. 1963?'2. section 2 (5) (i) of the finance act, 1963, provides that an assessee (other than a company)'whose total income includes any profits and gains derived from the export of any goods ..... rent payable in respect of land used for agricultural purposes was exempt from income-tax as being agricultural income within the definition of that phrase contained in section 2 (1) of the indian income-tax act, 1922. according to that definition 'agricultural income' meant.'any rent or revenue derived from land which is used for agricultural purposes and is either assessed to ..... costs9. a copy of this judgment under the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (1) of section 260 of the income-tax act. 1961. answered against assessee.

A.S. Sasi Vs. Union of India

Court : Kerala

..... of july, 2013 judgment the writ petition has been filed challenging the proceedings for recovery initiated pursuant to an adjudicatory order passed under section 73 of the finance act, 1994. the petitioner contends that he has not been served with the adjudicatory orders while the excise department maintains that a copy ..... e) --------------------------- appendix petitioner(s)' exhibits ---------------------------- exhibit-p1: true copy of the summons issued under s.14 of the central excise act, 1994 read with s.83 of the finance act, 1994, dated 07 04.2010. exhibit-p2: true copy of the show cause notice bearing no.26/2010-11 dated 07 ..... koratty south p.o. thrissur-680308. by adv. kum.p.g.gayathri respondent(s): ---------------------------- 1. union of india represented by its secretary, ministry of finance north block, central secretariat, new delhi-110001.2. additional commissioner of central excise calicut commissionerate, c.r.buildings, mananchira calicut-673001.3. the superintendent of .....

Commissioner of Central Excise and Customs Vs. Idea Mobile Communicati ...

Court : Kerala

Reported in : (2009)224CTR(Ker)311; [2009]20STT19; (2009)12VatReporter12; (2009)22VST454(Ker)

..... by the respondent. since the dispute was bona fide and it is settled based on the observations of the supreme court, we feel levy of penalty under section 73 of the finance act, 1994 was not tenable. while upholding the demand of service tax on value of sim cards and the interest thereon, we hold that no penalty could ..... the question to be considered is whether the value of sim cards forms part of taxable service. admittedly respondent answers the description of telegraph authority defined under section 65(111) of finance act, 1994 and they are registered for the payment of service tax and they are in fact remitting tax on activation charges. the exclusion claimed by them is ..... . the question involved is whether the value of sim cards sold by the respondent to their mobile subscribers is to be included in taxable service under section 65(105)(zzzx) of the finance act, 1994 which provides for levy of service tax on telecommunication service or it is taxable as sale of goods under the sales tax .....