Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: delhi Page 18 of about 2,077 results (0.269 seconds)

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

..... t.r. 907 (bom) answered in the negative the following question: "whether, without there being any adjudication in any of the proceedings as provided under chapter 5 of the finance act, 1994 coercive steps can be taken by the revenue, for recovery of service tax or penalty or interest." the court there was dealing with a case ..... 89 (1) (ii) of the finance act 1994 presupposes the arrival of a satisfaction regarding the assessee having collected service tax but failing to pay to the department as envisaged in section 89 (l) (d ..... particular, it is not clear whether the dgcei was conscious of the pending proceedings and show cause notices issued by the cst under section 73 (1) of the finance act, 1994 and the proceedings consequent thereto. this aspect is significant since the invocation of the powers of arrest without warrant under section 90 (l) read with section .....

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

..... could be claimed but it was restricted to the duty paid under the specified enactments, namely, central excise act, 1944, additional duties of excise (goods or special importance) act, 1957, additional duties of excise (textiles and textiles articles) act, 1978 and special excise duty collected under the finance act. cvd was not specifically stipulated and treated as the duty paid under the notification no. 41/2001 ..... of 1957); (c) the additional duties of excise (textiles and textile articles) act, 1978 (40 of 1978); (d) the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by section 169 of the finance act, 2003 (32 of 2003) and further amended by section 3 of the finance act, 2004 (13 of 2004); (e) special excise duty collected under a .....

Sangeeta Exports (P) Ltd., Vs. Union of India (Uoi) Through the Secret ...

Court : Delhi

Reported in : (2008)219CTR(Del)605; [2009]311ITR258(Delhi)

..... the instance of the commissioner'.24. section 79(2) of the act lays down 'any offence under this chapter may, either before or after the institution of proceedings, be compounded by the chief commissioner or a director general.'25. the finance (no. 2) act, 1991, has inserted an explanationn giving it retrospective operation with effect from ..... april 1, 1962, which reads as under:for the removal of doubts, it is hereby declared that the power of the board to issue orders, instructions or directions under this act shall include and shall ..... application for compounding, hence the chief commissioner of income tax is rejecting the application of the petitioners for compounding. reading section 279(2) of the act along with the explanationn, there is no manner of doubt that the commissioner has to exercise the discretion in conformity with the instructions issued by the .....

Handicrafts and Handloom Export Corporation of India Vs. Commissioner ...

Court : Delhi

Reported in : (1982)29CTR(Del)185; [1983]140ITR532(Delhi)

..... far as items (a) and (d) are concerned, the expenses could not qualify because sub-clause (ii) of clause (b) after its amendment with retrospective effect by the finance act of 1970 permitted the allowance only of expenditure incurred outside india. so far as item (b) is concerned, he was of opinion that two emotes of rs. 1,07,546 ..... incurred) would be allowable under sub-clause (iii). we find that a special bench of the income-tax appellate tribunal has rejected this contention (by its order dated june 17, 1978, in i.t. as. nos. 3255 and 3330 (bom.) - 76-77 placed before us), we think, rightly. the arrangement of the section is quite clear. expenditure on ..... which the assessed incurred in the process of supplying or providing outside india its goods, services and facilities. the bombay high court in cit v. eldee wire ropes ltd. : [1978]114itr485(bom) was dismissing an application under s. 256(2). in the course of the discussion, it pointed out that 'export duty' could, if at all fall for .....

Gian Chand Ramji Das Vs. Sales Tax Officer, Ward No. 33, New Delhi, an ...

Court : Delhi

Reported in : [1985]60STC198(Delhi)

..... . a & a industries corporation [1961] 12 stc 122 (sc), state of punjab v. jullundur vegetables syndicate : [1966]2scr457 , alladi venkateswarlu v. government of andhra pradesh : [1978]3scr190 , commissioner of income-tax v. kulu valley transport co. ltd. : [1970]77itr518(sc) , kannappa mudaliar v. state of madras [1968] 21 stc 41 (mad), rajpur ..... provision contained in the notification of october 21, 1975 cannot be operative because of the subsequent implied supersession by the notification dated february 27, 1978. i am also not specifically noticing various other cases cited at the bar laying down that different provisions of the same statute, which are apparently ..... . 15830 under the bengal finance sales tax act, 1941, as extended to the union territory of delhi, and now under the delhi sales tax act, 1975 (hereinafter referred to as the 'local act') and bearing registration no. 3900 under the central sales tax act, 1956 (hereinafter referred to as the 'central act'). the nature of the .....

Commissioner of Income Tax Vs. M/S. Bharat Heavy Electricals Ltd.

Court : Delhi

Reported in : 1999VAD(Delhi)237; (1999)156CTR(Del)12; 81(1999)DLT178; [1999]239ITR756(Delhi)

..... tax, madras 1998 tax l.r. 571. learned counsel has also pressed into service the afore-extracted explanationn-2 to section 35b, which was inserted by finance (no. 2) act, 1980 w.e.f. 18 april, 1981 and submits that since the manufacturing expenses were directly debitable to trading and manufacturing account, these do not qualify ..... incurred during the previous year; provided that in respect of the expenditure incurred after the 28th day of february 1973, but befoe the 1st day of april, 1978, by a domestic company, being a company in which the public are substantially interested, the provisions of this clause shall have effect as if for the words ..... with the decision of the commissioner, the revenue took the matter in further appeal to the tribunal. taking into consideration the annual report for the assessment year 1978-79, the tribunal found that the liability in question arose on account of purchase of goods and remained to be trading liability even subsequently. thus, the tribunal .....

S. Harnam Singh Suri Vs. Central Board of Direct Taxes

Court : Delhi

Reported in : ILR1984Delhi145; [1984]145ITR159(Delhi)

..... not be for less than six months.'it was held in jyoti parkash mitter v. haramohan chowdhary : [1978]112itr384(cal) . that assessment should be completed before the proceedings either by way of a penalty or prosecution under chapters xxi and xxii of the act respectively, can be instituted and that although the findings in either of the said proceedings may not be ..... been discovered that the petitioner had not fully disclosed all material facts necessary for assessment or otherwise and that he is outside the voluntary disclosure of income and wealth act. 1976. the assessment order of 1978 clearly shows that it was a case of voluntary return, yet shri wazir singh states that this return was made under section 139 of the ..... 30-12-1975. he then filed a revised return on 6-1-1977. a notice under section 148 of the act was issued again on 24-2-1977. in compliance to this notice, the assessed stated on 3-4-1978 that the return filed by him on 6-1-1977 may be treated as a return made in response to. .....

Deen Dayal Goyal Vs. Income-tax Appellate Tribunal, Delhi Bench-c, and ...

Court : Delhi

Reported in : (1986)51CTR(Del)1; [1986]158ITR391(Delhi); 1986RLR124

..... very important reason why a proviso of the nature in question has been introduced in sections 269g and 269h. these sections occur in chapter xx-a of the income-tax act. this chapter provides for the acquisition by the government of immovable properties in certain cases of transfer with a view to counter the evasion of ..... beyond the period of six months.12. it is in the context of these provisions that we have to construe section 269g. section 269g occurs in chapter xx-a relating to the acquisition of immovable properties. under section 269c read with section 269f, the competent authority can acquire certain properties in certain ..... sugar and gur refining co. ltd. v. cit : [1969]74itr7(sc) ; commissioner of sales tax v. parson tools and plants : [1975]3scr743 ; cochin co. v. cit : [1978]114itr822(ker) ; inspecting assistant commissioner of income-tax (acquisition) v. kedar nath jhunjhunwalla : [1982]133itr746(patna) ; ghanshyamdas gopaldas mohta v. union of india : [1983]139itr1013(bom) ; .....

Narula Trading Agency Vs. Commissioner of Sales Tax Delhi

Court : Delhi

Reported in : AIR1981Delhi1; ILR1980Delhi1099; 1981RLR102; [1981]47STC45(Delhi)

..... and, thereforee, no changes in section 45(7) were found necessary by the legislature. the original powers of the commissioner under the bengal finance act are now exercised by the sales-tax appellate tribunal. thereforee, only that consequential change was made. these provisions are on the statute book for the last forty years but ..... power to stay recovery during the pendency of reference. (17) the present sub-section (7) is a counterpart of sub-section (7) of section 21 of the bengal finance sales tax act, 1941, which provided as the present sub-section provides, that. 'thepayment of the amount, if any, of tax due in accordance with the order of the chief commissioner ..... a reference is pending or where an application has been filed under section 256(2) of the income tax act. this question has been answered by a division bench of this court in lala bansidhar and sons v- commissioner of income tax delhi (1978) 3 itr 330(9) (t. v. r. tatachari cj and p. s. safeer j). following a division .....

R. Dalmia and Others (A.O.P.) Vs. Commissioner of Income-tax (and Vice ...

Court : Delhi

Reported in : 1991(1)DRJ(Suppl)102; [1992]194ITR700(Delhi)

..... made to various treaties on the interpretation of statutes. at this stage, however, we may briefly refer to some of the sections falling in chapter xiv of the act relating to procedure for assessment as these existed at the relevant time. section 139 requires furnishing of return of income. a person is bound to ..... assessed can have no cause for grievance.' (direct tax laws enquiry committee, final report, september, 1978). 12. the board explained the introduction of section 144b by its circular as under [1977] 110 itr 17 : '5. the amending act has inserted another provision, namely, section 144b which empowers the inspecting assistant commissioner to issue pre- ..... though it was filed under protest. the income-tax officer frame a draft assessment order under section 144b on march 10, 1978, which was received by the assessed on march 13, 1978, who filed objections on april 1, 1978, which were forwarded to the inspecting assistant commissioner and, on receiving directions from him on september 4 .....