Array ( [0] => ..... bodies receiving deposits are regulated in terms of the provisions of chapters iii-b and iii-c of the reserve bank of india act, 1934, respectively. until recently the emphasiswas on regulating the receipt of deposits by non-banking finance companies (nbfcs) as an adjunct to credit and monetary policies ..... these companies.3. despite the provisions before the promulgation of the reserve bank of india (amendment) ordinance, 1997 contained in chapter iii-c of the reserve bank of india act, the unincorporated bodies circumvented the statutory restrictions by floating different partnership firms as and when a firm reached the level of ..... the regulatory framework. the unincorporatedbodies have also been specifically prohibited from issuing any advertisements in any form.6. there are reports of several finance companies and unincorporated bodies having failed to repay the deposits collected from unsuspecting depositors who have been tempted by the attractive returns and incentives offered ..... [1] => ..... however, now we proceed to examine the apparent mistake, which has been pointed out by the learned counsel for the assessed. the amendment to section 115a of the act by finance act, 1994 which has been held to be clarificatory in nature, was made as a measure of rationalization, in order to provide that the income of a non-resident, ..... of foreign company. further, where the gross total income of these assessed consist only of the above named incomes; no deduction shall be allowed to them under chapter via of the act. thereforee, the tribunal has impliedly rejected the claim of the assessed while dismissing the appeals of the assessed. in view of the above, the miscellaneous application ..... approved institutions amounting to rs. 22,50,000, the assessing officer did not allow the claim of the assessed. he was of the view that the deduction under chapter vi-a are not permissible to the assessed company in view of the fact that it is a foreign company. as such, he held that the assessed was ..... [2] => ..... of the said judgment. he states that in para number 4 the hon'ble high court had observed that iron and steel articles are covered under chapter 73 of first schedule to 1975 act. heading no.73.15 relates to alloy steel. stainless steel being alloy steel falls under this heading. in para number 5 the hon'ble high ..... wire circles, angles, shapes and sections strips, sheets and plates of stainless steel.5. a simple perusal of the description of the goods read with note l(m) chapter 73 shows that the imported goods are strips. accordingly we hold that the lower authorities had correctly assessed the imported goods under sub-heading (2) of heading 73.15. ..... india ltd., cochin had filed a revision application to the secretary, government of india, ministry of finance, department of revenue, new delhi. the said revision application stands transferred to the tribunal in terms of the provisions of section 131b of the customs act, 1962 to be disposed of as an appeal.2. briefly the facts of the case are ..... [3] => ..... revenue and against the assessee. transaction and international transaction; difference between section 37(1) and chapter x of the act 51. the term international transaction has been defined in section 92b. the section also had retrospective amendment which was inserted by the finance act, 2012 w.r.e.f. 1st april, 2002. section 92b(1) reads as under ..... amendment to section 92ca of the income tax act, 1961 by finance act, 2012.2. whether amp expenses incurred by the assessee in india can be treated and categorized as an international transaction under section 92b of the income tax act, 1961.3. whether under chapter x of the income tax act, 1961, a transfer pricing adjustment can be ..... and bad in law as no specific reference was made by the assessing officer, having regard to retrospective amendment to section 92ca of the income tax act, 1961 by finance act, 2012. in terms of and subject to discussion under the heading c, paragraph nos.41 to 50, the substantial question of law no.1 is ..... [4] => ..... 1997, section 68 cannot be invoked when the declared asset is sold later and the sale proceeds are credited in the books of account.section 68 of chapter iv of the finance act, 1997, which provided for the voluntary disclosure of income scheme, 1997, says that the amount of the voluntary disclosed income will not be included in ..... scheme and the purport behind the introduction of a special chapter for dealing with cases of search i.e. chapter xiv-b as part and parcel of the income tax act, 1961. this chapter deals with the procedure for making assessment in cases of search and was introduced by the finance act, 1995 and it comprises of various sections 158b to ..... 158bh and it came into force with effect from 01.07.1975. the various provisions contained in this chapter underwent changes from time to time keeping in mind various decisions rendered by the ..... [5] => ..... as a deduction under the headings profits and gains of business or profession. reference was thereafter made to the heading income from other sources , under chapter iii of the act. on harmonious reading of the provisions, it was held that sections 36(1)(viii) and 80m read with section 80aa operated in altogether different fields ..... the income by way of dividends computed in accordance with the provisions of the act, but before making any deduction under chapter vi- a and not with reference to the gross amount of dividends. the said provision was incorporated by finance (no.2) act, 1980 after the judgment of the supreme court in the case of cloth ..... claiming deduction under section 36(1)(viii). on the application of the second proviso, the finding of the assessing officer has attained finality.13. chapter vi-a of the act consists of fasciculus of sections dealing with deductions permissible while computing total income. section 80m in the opening words refers to the expression gross total ..... [6] => ..... instance in malaysia (through the sports development act, 1997), in the united states (through the amateur sports act, 1978- also called the ted stevens olympic and amateur sports act) that conditions of recognition of such sporting bodies are regulated. the us enactment (36 us code chapter 2205 at 2205-22, eligibility requirements ) inter ..... cabals in sporting federations or bodies. such cabals beget not only concentration of power, but thrive in opaqueness in all their dealings- functioning, finances and most importantly selection of sportspersons to represent the country in the concerned field of sport. the overriding concern of the central government in ..... international competitions and training abroad (bearing costs of the sportspersons, their boarding, travel etc., code paragraph 10.4), acquires clearances for, and assists in financing and conducting, international tournaments organized by the nsfs in india (code, paragraphs 10.9, 15(1)(b)), provides funds for meeting the expenses on ..... [7] => ..... than 70% of the profits. in 1987 it was felt that section 80vva has not produced the desired results. by the finance act of 1987, section 80vva was withdrawn and a new chapter xii b was inserted to be operative with effect from 1-4-1988 i.e., for assessment year 1988-89 onwards. under ..... to be the losses or unabsorbed depreciation of this company by virtue of clause 6 of public sector iron and steel companies (restructuring) and miscellaneous provisions act, 1978]. the real question in dispute is as to whether clause (b) of first proviso to section 205(1) permits adjustment of such loss/unabsorbed depreciation ..... as holding company with some subsidiary companies in 1978 under the public sector iron and steel companies (restructuring) and miscellaneous act, 1978. as a consequence, appellant company became operating company with effect from 1-5-1978 and following subsidiaries were dissolved : as per clause 6 of the restructuring act of 1978, the accumulated losses and unabsorbed depreciation if ..... [8] => ..... correct for the reasons recorded by the ao in his order and supported the conclusion of the ao in levying surcharge which in his opinion was provided under the finance act.35. we have heard the parties at length, gone through the paper books filed by the assessee and the department. we have also gone through the synopsis, ..... be rejected. in short, our considered opinion is that the aforesaid loss cannot be regarded to be undisclosed income and is thus outside the pale of chapter xiv-b of the it act.39. so far as documents referred to by the learned departmental representative are concerned, we have gone through very carefully each and every documents and in ..... . we agree with him that as per the provisions of section 113, separate surcharge cannot be levied in respect of search and seizure assessment made under chapter xiv-b of the it act. however, in view of the facts that we have held the entire assessment to be liable to cancellation, this particular ground becomes academic in nature." 50 ..... [9] => ..... mere reference or citation is difficult to draw, but in the present case in view of the clear legislative mandate and the language used in section 83 of the finance act, this difficulty does not arise. we, therefore, need not expound and refer to the said distinction in detail in the present case. contention of the petitioner ..... this chapter, in hearing the appeals and making orders under this section, the appellate tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the central excise act, 1944. w.p. (c) no.4551/2017 page 23 of 27 section 83 of the finance act states ..... it would be appropriate here to refer to the two judgments of the supreme court on the question of court fees in lakshmi ammal vs. k.m. madhavakrishnan and others, (1978) 4 scc15 and gujarat state financial corporation vs. natson manufacturing co. pvt. ltd. and others (1979) 1 scc193 in lakshmi ammal (supra) it was observed as under: ..... [10] => ..... have said so in explicit terms.19. we can take judicial notice of the fact that the legislature has enacted section 271f with effect from 1-4-1999 by finance (no. 2) act of 1998, providing for a penalty, in case of a person, who is required to furnish a return of his income as required under sub-section (1) of section ..... . the interpretation clause also begins with the word 'unless the text otherwise requires'. advance tax has been defined to mean the advance tax payable in accordance with the provisions of chapter xxvii-c. such a definition is not an exhaustive one. if the word advance tax is given a literal meaning, the same apart from being used only for the purpose ..... of chapter xxi-c may be held to be tax paid in advance before its due date, i.e., tax paid before its due date. the matter might have been otherwise, had ..... [11] => ..... accept pledge of shares of pasupati fabrics limited held by investment companies (i.e. m/s wave inter trade pvt. ltd., m/s pyramid trading & finance ltd., m/s tohee trading & agencies pvt., shri vijay kumar jain, cmd with voting rights in favor of idbi & sbi as an additional security ..... /activities undertaken /labour problems etc.-----------------------------------------------------------------------------------------1. priyanka overseas ltd. exports nil (pol) 24.2.19842. dhanad viniyog & pratibuti exports & financing nil (p) ltd. (dvp) 23.11.19933. dhanad financial services exports & financing nil (p) ltd.(dfs) 22.11.19934. wave inter trade (p) trading & exporting nil ltd. (wit) 23.3.19875 ..... the celebrated judgment of foss v. harbottle, (1843) 67 e.r.189. the exception carved out in the act, is when minority shareholders are to be protected and it is provided in chapter vi dealing with the prevention of oppression and mismanagement (sections 397-409). the recognized exceptions are: when the ..... [12] => ..... legislation was enacted and the provision for acquisition of property was made therein for a public purpose. we may here mention that, subsequently. chapter xx-c was inserted by the finance act, 1986, with effect from october 1, 1986, providing for purchase by the central government of immovable properties in certain cases of transfer and ..... in certain cases of transfer to counteract evasion of tax. in the said chapter, as originally enacted by the income-tax (amendment) act, 1981, section 269ab was inserted with effect from july 1, 1982, and section 269rr was inserted by the finance act, 198g, with effect from october 1, 1986.' 12. it was contended by ..... , thereforee, chapter xx-a relating to acquisition of immovable properties in certain cases ceased to operate in respect of transfer of immovable property made ..... [13] => ..... tax, etc., the competent authority may initiate acquisition of such property and the manner in which the property can be acquired is enumerated in different provisions of chapter xx-a.4. significantly, chapter xx-c was inserted by the finance act, 1986, with effect from october 1, 1986, vide notification no. s.o. 480(e), dated august 7, 1986 (see : [1986]162itr1(mp) . this ..... chapter deals with 'purchase by central government of immovable properties in certain cases of transfer'. section 269u which is the first section of this chapter clearly lays down that the provisions of this chapter shall come into ..... [14] => ..... before 1980. such guest houses fall under the definition of the term 'place of public entertainment' as defined in section 2(1) of the delhi police act, 1978. section 28(i)-x empowers the commissioner of police by a notification in official gazette to make regulations for licensing or controlling places of entertainment and clause (zb ..... before a certain time, the dealer concerned cannot be said to have failed to get himself registered, within the meaning of section 11(2) of the bengal finance (sales-tax) act, 1941. in pannalal nandlal bhandari v. commissioner of income tax, : [1956]30itr139(bom) , the bombay high court as well observed that when the ..... presence of the commissioner or any other officer authorised by him. he is next enjoined under regulation 10 to comply with the provisions of delhi shops & establishments act and the rules made there under. there are, further a number of regulations prescribing certain prohibitions. (4) regulation 39 gives right of appeal before the ..... [15] => ..... 1998]231itr148(sc) , it was observed:'(3), no doubt that 'professional services' have been brought within the scope of section 80-o only by an amendment by the finance (no. 2) act, 1991, and that too, with effect from april 1, 1992, which is proposing to substitute the words 'technical or professional services' in the place of the words ' ..... industries, ministry of industry & minerals, government of iraq, baghdad, iraqdear sirs,with reference to your application dated 27.9.1978 on the subject which was filed under your letter no. rid dated 27.9.1978, i am directed to say that the board regret their inability to approve your agreement dated 19.8.1977 with the ..... technical assistance would entitle the petitioner to claim deduction under section 80-o of he income tax act, an application was filed for approval of the said agreement dated 10th august 1977 before the prescribed authority on 27th september 1978. by reason of the impugned order dated 24th december 1980, the said prayer was rejected by ..... [16] => ..... with respect to preliminary objection of the respondent5. the provisions for advance ruling are contained in chapter xix-b of the act, which was introduced in the act, by virtue of the finance act, 1993 w.e.f. 1st jan., 1993. the said chapter consists of sections commencing from section 245n, section 245v. section 245n deals with definitions of ..... various terms used in the chapter which, in sum and substance, define as to who can approach ..... gurbax singh v. financial commr. and anr. : air1991sc435 ]. the principles enunciated in the aforementioned judgments clearly point to the fact that section 245s in chapter xix-b of the act cannot be construed as an ouster clause, ousting the jurisdiction of the courts.7. this brings us to a question as to whether the authority is a ..... [17] => ..... recovery of taxes in foreign countries on a reciprocal basis. in 1991, the existing section 90 was renumbered as sub-section (1) and sub-section (2) was inserted by the finance act, 1991 with retrospective effect from 1-4-1972. cbdt circular no. 621 dated 19-12-1991 explains its purpose as follows:43. taxation of foreign companies and other non-resident ..... as 'report of the peoples' commission on gatt' on the constitutional implications of the final act embodying the results of uruguay round on multilateral trade negotiations.8. the petitioner has drawn our attention to chapter 7 of this report which deals with the constitutionality of final act. it is the submission of the petitioner that due weightage ought to be given to this ..... [18] => ..... by the cooperative societies by virtue of a notification issued by the governor general in council as per power conferred on him under the act itself. the finance act, 1955 amended the 1922 act by way of insertion of sub-section (3) into section 14. the provision read as under:- '(3). the tax shall not ..... not materially affect the revenue.' 8. the above provision contained under section 14(3) of the finance bill 1960 became section 81 of the income tax act, 1961. 9. the finance (no.2) act, 1967 amended the 1961 act with effect from 1st april 1967. it introduced section 80p which provided for deduction with respect to income ..... belonging to members of a cooperative society, not necessarily confined to 'growers' of the produce. these are: (i) cit vs . ryots agricultural produce cooperative marketing society ltd. : [1978]115itr709(kar) (ii) cit vs . karjan cooperative cotton sales ginning & pressing society ltd. : [1981]129itr821(guj) (iii) unreported judgment of delhi high court in cit vs ..... [19] => ..... of the provisions of sub-section (1) entered into after the date of notification issued there under shall be illegal.34. the penal provisions form part of chapter v of the scr act and in terms of section 23, there is penal consequences for violation of the provisions of section 16 of the scr ..... with thereby rendering the said cooperation agreement null and void is totally misconceived. it is the submission of the claimant that the purchase of shares by balmoral investments and finance private ltd. (a private company dealing in the business of the investment and shares) did not attract the provisions of section 372 because the investment was not made ..... by the 1st defendant but by balmoral investments and finance private ltd. on the request of the 1st defendant as postulated in the said cooperation agreement.and thereafter in para 13, the definition of issues to be determined ..... ) Finance Act 1978 Chapter Iii Direct Taxes - Court Delhi - Page 9 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: delhi Page 9 of about 2,077 results (0.048 seconds)

Sep 08 2005 (HC)

Reserve Bank of India Vs. Appellate Authority for Nbfc Registration Ca ...

Court : Delhi

Reported in : IV(2005)BC435; [2006]130CompCas304(Delhi); (2006)2CompLJ235(Del)

..... bodies receiving deposits are regulated in terms of the provisions of chapters iii-b and iii-c of the reserve bank of india act, 1934, respectively. until recently the emphasiswas on regulating the receipt of deposits by non-banking finance companies (nbfcs) as an adjunct to credit and monetary policies ..... these companies.3. despite the provisions before the promulgation of the reserve bank of india (amendment) ordinance, 1997 contained in chapter iii-c of the reserve bank of india act, the unincorporated bodies circumvented the statutory restrictions by floating different partnership firms as and when a firm reached the level of ..... the regulatory framework. the unincorporatedbodies have also been specifically prohibited from issuing any advertisements in any form.6. there are reports of several finance companies and unincorporated bodies having failed to repay the deposits collected from unsuspecting depositors who have been tempted by the attractive returns and incentives offered .....

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Dec 15 2004 (HC)

Sikkim Janseva Pratisthan (P) Ltd. Vs. Dy Cit

Court : Delhi

Reported in : (2004)90TTJ(Del)1108

..... however, now we proceed to examine the apparent mistake, which has been pointed out by the learned counsel for the assessed. the amendment to section 115a of the act by finance act, 1994 which has been held to be clarificatory in nature, was made as a measure of rationalization, in order to provide that the income of a non-resident, ..... of foreign company. further, where the gross total income of these assessed consist only of the above named incomes; no deduction shall be allowed to them under chapter via of the act. thereforee, the tribunal has impliedly rejected the claim of the assessed while dismissing the appeals of the assessed. in view of the above, the miscellaneous application ..... approved institutions amounting to rs. 22,50,000, the assessing officer did not allow the claim of the assessed. he was of the view that the deduction under chapter vi-a are not permissible to the assessed company in view of the fact that it is a foreign company. as such, he held that the assessed was .....

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Mar 31 1987 (TRI)

O.E.N. India Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(41)ELT565TriDel

..... of the said judgment. he states that in para number 4 the hon'ble high court had observed that iron and steel articles are covered under chapter 73 of first schedule to 1975 act. heading no.73.15 relates to alloy steel. stainless steel being alloy steel falls under this heading. in para number 5 the hon'ble high ..... wire circles, angles, shapes and sections strips, sheets and plates of stainless steel.5. a simple perusal of the description of the goods read with note l(m) chapter 73 shows that the imported goods are strips. accordingly we hold that the lower authorities had correctly assessed the imported goods under sub-heading (2) of heading 73.15. ..... india ltd., cochin had filed a revision application to the secretary, government of india, ministry of finance, department of revenue, new delhi. the said revision application stands transferred to the tribunal in terms of the provisions of section 131b of the customs act, 1962 to be disposed of as an appeal.2. briefly the facts of the case are .....

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Mar 16 2015 (HC)

Sony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner o ...

Court : Delhi

..... revenue and against the assessee. transaction and international transaction; difference between section 37(1) and chapter x of the act 51. the term international transaction has been defined in section 92b. the section also had retrospective amendment which was inserted by the finance act, 2012 w.r.e.f. 1st april, 2002. section 92b(1) reads as under ..... amendment to section 92ca of the income tax act, 1961 by finance act, 2012.2. whether amp expenses incurred by the assessee in india can be treated and categorized as an international transaction under section 92b of the income tax act, 1961.3. whether under chapter x of the income tax act, 1961, a transfer pricing adjustment can be ..... and bad in law as no specific reference was made by the assessing officer, having regard to retrospective amendment to section 92ca of the income tax act, 1961 by finance act, 2012. in terms of and subject to discussion under the heading c, paragraph nos.41 to 50, the substantial question of law no.1 is .....

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Jul 25 2008 (TRI)

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

..... 1997, section 68 cannot be invoked when the declared asset is sold later and the sale proceeds are credited in the books of account.section 68 of chapter iv of the finance act, 1997, which provided for the voluntary disclosure of income scheme, 1997, says that the amount of the voluntary disclosed income will not be included in ..... scheme and the purport behind the introduction of a special chapter for dealing with cases of search i.e. chapter xiv-b as part and parcel of the income tax act, 1961. this chapter deals with the procedure for making assessment in cases of search and was introduced by the finance act, 1995 and it comprises of various sections 158b to ..... 158bh and it came into force with effect from 01.07.1975. the various provisions contained in this chapter underwent changes from time to time keeping in mind various decisions rendered by the .....

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Nov 11 2014 (HC)

The Commissioner of Income Tax, Delhi-iv Vs. M/S Industrial Finance Co ...

Court : Delhi

..... as a deduction under the headings profits and gains of business or profession. reference was thereafter made to the heading income from other sources , under chapter iii of the act. on harmonious reading of the provisions, it was held that sections 36(1)(viii) and 80m read with section 80aa operated in altogether different fields ..... the income by way of dividends computed in accordance with the provisions of the act, but before making any deduction under chapter vi- a and not with reference to the gross amount of dividends. the said provision was incorporated by finance (no.2) act, 1980 after the judgment of the supreme court in the case of cloth ..... claiming deduction under section 36(1)(viii). on the application of the second proviso, the finding of the assessing officer has attained finality.13. chapter vi-a of the act consists of fasciculus of sections dealing with deductions permissible while computing total income. section 80m in the opening words refers to the expression gross total .....

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May 09 2014 (HC)

Indian Olympic Association Vs. Union of India

Court : Delhi

..... instance in malaysia (through the sports development act, 1997), in the united states (through the amateur sports act, 1978- also called the ted stevens olympic and amateur sports act) that conditions of recognition of such sporting bodies are regulated. the us enactment (36 us code chapter 2205 at 2205-22, eligibility requirements ) inter ..... cabals in sporting federations or bodies. such cabals beget not only concentration of power, but thrive in opaqueness in all their dealings- functioning, finances and most importantly selection of sportspersons to represent the country in the concerned field of sport. the overriding concern of the central government in ..... international competitions and training abroad (bearing costs of the sportspersons, their boarding, travel etc., code paragraph 10.4), acquires clearances for, and assists in financing and conducting, international tournaments organized by the nsfs in india (code, paragraphs 10.9, 15(1)(b)), provides funds for meeting the expenses on .....

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Apr 30 1991 (TRI)

Steel Authority of India Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)38ITD193(Delhi)

..... than 70% of the profits. in 1987 it was felt that section 80vva has not produced the desired results. by the finance act of 1987, section 80vva was withdrawn and a new chapter xii b was inserted to be operative with effect from 1-4-1988 i.e., for assessment year 1988-89 onwards. under ..... to be the losses or unabsorbed depreciation of this company by virtue of clause 6 of public sector iron and steel companies (restructuring) and miscellaneous provisions act, 1978]. the real question in dispute is as to whether clause (b) of first proviso to section 205(1) permits adjustment of such loss/unabsorbed depreciation ..... as holding company with some subsidiary companies in 1978 under the public sector iron and steel companies (restructuring) and miscellaneous act, 1978. as a consequence, appellant company became operating company with effect from 1-5-1978 and following subsidiaries were dissolved : as per clause 6 of the restructuring act of 1978, the accumulated losses and unabsorbed depreciation if .....

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Jan 17 2001 (TRI)

Paramount Enterprises Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... correct for the reasons recorded by the ao in his order and supported the conclusion of the ao in levying surcharge which in his opinion was provided under the finance act.35. we have heard the parties at length, gone through the paper books filed by the assessee and the department. we have also gone through the synopsis, ..... be rejected. in short, our considered opinion is that the aforesaid loss cannot be regarded to be undisclosed income and is thus outside the pale of chapter xiv-b of the it act.39. so far as documents referred to by the learned departmental representative are concerned, we have gone through very carefully each and every documents and in ..... . we agree with him that as per the provisions of section 113, separate surcharge cannot be levied in respect of search and seizure assessment made under chapter xiv-b of the it act. however, in view of the facts that we have held the entire assessment to be liable to cancellation, this particular ground becomes academic in nature." 50 .....

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May 31 2018 (HC)

M/S Santani Sales Organisation vs.central Excise, Customs and Service ...

Court : Delhi

..... mere reference or citation is difficult to draw, but in the present case in view of the clear legislative mandate and the language used in section 83 of the finance act, this difficulty does not arise. we, therefore, need not expound and refer to the said distinction in detail in the present case. contention of the petitioner ..... this chapter, in hearing the appeals and making orders under this section, the appellate tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the central excise act, 1944. w.p. (c) no.4551/2017 page 23 of 27 section 83 of the finance act states ..... it would be appropriate here to refer to the two judgments of the supreme court on the question of court fees in lakshmi ammal vs. k.m. madhavakrishnan and others, (1978) 4 scc15 and gujarat state financial corporation vs. natson manufacturing co. pvt. ltd. and others (1979) 1 scc193 in lakshmi ammal (supra) it was observed as under: .....

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