Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: mumbai Page 82 of about 1,733 results (0.096 seconds)

Morarjee Brembana Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT500Tri(Mum.)bai

..... very categorically observed that the show cause notice did not propose levy and recovery of the duties imposable under the additional duties of excise (textiles & textile articles) act, 1978. this observation has been repeated by him at the end of the paragraph also. he has observed that the assessees were harping on a wrong notion of such ..... of customs" so as to include (1) basic customs duty, (2) countervailing duty under section 3a of the customs tariff act, (3) special additional duty under section 3a of the cta and (4) surcharge as per finance act of 1999 and 2000. in specifying the components of (2) above he included (a) basic excise duty, (b) ..... for the time being leviable on like articles produced or manufactured in india. the appellants are engaged in the manufacture of fabrics classifiable under chapter heading 5207 of the central excise tariff act. the manufacturer of the similar goods in india other than manufacture in eou is required to pay the following types of duty. (a .....

Madhukar S.S.S.K. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)8STT156

..... 2001 was issued by the superintendent of central excise & customs (service tax) jalgaon alleging that they have contravened the provisions of section 68, 69 & 70 of chapter v of the finance act, 1994 (32 of 1994) in as much as they failed to pay the service tax on the transportation charges paid during the period in dispute, fail to ..... get a registration under the finance act and non-furnishing the returns. the show-cause-notice was adjudicated by the assistant commissioner, central excise & customs, jalgaon division who has confirmed the demand of service ..... court in cce, meerut-ii v. l.h. sugar factories ltd. 2005 (187) elt 5 (s.c).in the above decision the relevant provisions of the finance act including the amended provisions were considered. it has been held as follows: the above would show that even the amended section 73 takes in only the case of assesses .....

Goodlass Nerolac Paints Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1985)13ITD270(Mum.)

..... by the commissioner (appeals).24. shri mehta for the assessee pointed out that as observed by the commissioner (appeals). section 43b of the income-tax act, 1961 ('the act') was inserted by the finance act, 1983, with effect from 1-4-1984.according to shri mehta, the issue of the principles of ascertainment of cost had been receiving attention at ..... ascertainment of cost, there is no discussion on the issue by the ito. shri tuli emphasised the fact that for the first time for the year 31-12-1978, the assessee considered for the purposes of ascertainment of cost certain additional element of cost and the additional element of cost considered for the first time in the ..... direct cost, is fair and proper and in accordance with normally accepted principles.shri mehta then added that as regards its accounts for the year ended 31-12-1978, the assessee valued its closing stock in the manner it had valued its closing stock for the immediately preceding the assessment year and that as a result, the .....

Tata Chemicals Limited Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1998)67ITD56(Mum.)

..... event, mr. modi was at present not with the it department, but has gone on deputation as osd in the ministry of finance and, therefore, he was not subject to the jurisdiction of the chief cit/dgit so far as his posting and transfer were ..... on the following judgments : besides these authorities, he also drew our attention to certain observations in sanjeev row's book on advocacy, chapter i of part 6 of bar council of india rules, o. iv, r. 2(b) of supreme court rules, etc.he ..... to effectively put forth its case if it so thought. he drew our attention to harishankar rustogi v. girdhari sharma air 1978 sc 1019, for the purpose of showing that the supreme court has allowed a private person, other than an advocate and a ..... 's appointment as "authorised representative' is invalid, and the further consequence would be that he cannot validly appoint mr. modi "to act" for him.28. arguments were advanced by both sides on the question whether the requirement that the notification should be gazetted is a .....

Sunash Investment Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)106TTJ(Mum.)855

..... expenditure of this indivisible business would be deductible, the legislature has inserted section 14a by the finance act, 2001 with retrospective effect from 1st april, 1962, according to which, for the purpose of computing the total income under this chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income ..... that the assessee was doing any business activity or trading activity dealing in the shares in the year under consideration. section 115-0 was inserted into the act by the finance act, 1997 w.e.f. 1st june, 1997 which has brought substantial changes in the system of taxation of dividend. the new scheme provides that once ..... by it to its shareholders, dividend received by the shareholders of such company would be exempt under section 10(33). section 14a is inserted in the act by the finance act, 2001 w.e.f. 1st april, 1962. as per section 14a, no deduction is to be allowed in respect of the expenditure incurred in relation .....

Ahmednagar Municipal Corporation, Through Its Commissioner Vs. the Sta ...

Court : Mumbai Aurangabad

..... be certain and all necessary ingredients must be disclosed and established. 18. in this background, the scheme of s. 44, 45 and s.53 of 1966 act needs appreciation. chapter iv of the act is about control of development and use of land included in dp. s.43 prohibits every person from carrying out the development or changing use of land ..... urged that s.58 does not empower petitioner to decide the rights and legality or otherwise of the construction. as the respondent no. 5 has been given the right to finance, build and transfer the stadium, it is obvious that till the stadium is transferred to and vets in either petitioner or respondent no. 2, the respondent no.5 ..... sent by assistant director of town planning to the chief officer of municipal council, ahmadnagar which shows that final development plan for ahmadnagar is in force since 1.4.1978 after final sanction by the state and in it, entire area of wadia park is reserved as sports center and open play ground. it is stated that therefore, .....

Commissioner of C. Ex. Vs. Johnson and Johnson Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1996)(88)ELT274Tri(Mum.)bai

..... relevant time read thus : "provided also that the credit of the duty of excise under the central excises and salt act, 1944 (1 of 1944) and the special duty of excise under the finance act, 1988 (26 of 1988) or under the finance act, 1989 (13 of 1989) paid on the inputs, namely paper and paperboard other than paper and paperboard falling under ..... actual words and examine from the angle as to what must have been intended. he has referred to the supreme court judgment in hemraj gordhandas v. h.h.dave - 1978 (2) e.l.t. j-350. the ld. advocate has also referred to the minutes of the second meeting of the regional advisory committee of bombay-iii collectorate held ..... 1986) or the paper and paperboard produced or manufactured in a free trade zone or by a hundred per cent export oriented undertaking falling within chapter 48 of the schedule to the central excise tariff act, 1985 (5 of 1986) and used in the manufacture of final products in any place in india, shall be restricted to the extent of .....

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(117)LC307Tri(Mum.)bai

..... states that no penalty is imposable on any person by virtue of section 132 since the present proceedings are saved and being continued by virtue of section 132 of the finance act, 2001. when rule 9 and 49 was amended in 1982 retrospectively from 1944, the supreme court in jk spinning & weaving mills ltd. v. uoi in para 35, ..... amended rule. same view was taken by the larger bench in the case of chemco pulp & tissue v. cce . the cegat was concerned with section 112 of the finance act, 2000 which held that hsd oil is not an input under rule 57a or under rule 57b retrospectively from 1995. relying on a similar explanation to section 112 of ..... that the caps manufactured in the torch unit were transferred to the two battery units and hence the purpose for which the notification stipulated chapter x procedure to be followed, stands fulfilled. further, failure to follow chapter x procedure may be an error or omission on the part of the assessees, but it cannot amount to suppression and the question .....

Zee Telefilms Ltd. and Star India Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(110)ECC582

..... to the advertisement tariff otherwise payable by the advertisers calculated by reference to the appropriate rate card.2.3 extract of the relevant statutory provision of chapter v of finance act, 1994 relating to advertising agency service, as they exist, at the material time are: advertising agency" means, any commercial concern engaged in ..... in relation to broadcasting and therefore, they are liable to pay the service tax and comply with all other procedural formalities relating to service tax. finance act,2002 carried out a retrospective amendment effective from 16.07.2001 by amending the definition of broadcasting agency or organisation as under: section 65(15)... ..... demand for service tax is not sustainable on merits & limitations, hence no interest is recoverable. further, recovery of interest is ordered under section 75 of the finance act, 1944. at the relevant time the section read as: section 75 - every person responsible for collecting service tax and paving it to the credit of the .....

Noble Asset Co. Ltd. and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(112)ECC457

..... duties, surcharge on customs duty or special duty of customs could be levied or recovered on the rig as these duties are not levied in terms of the customs act but under different finance acts which had been expressly made applicable by issue of a notification to the eez. on a reading of sections 6(6) and 7(7) of the maritime zones ..... judgment in the case of auto tractors 1989 (39) elt 494. the levy of auxiliary duty, surcharge or customs duty of special duty of customs was also incorrect, as the finance acts under which such duties are leviable have not been made applicable and extended to the exclusive economic zone, as in the case of customs ..... : (d) examining the plea of established practice and precedent treatment to imports of such goods, we find: (i) pb mukherjee in the case of mercantile express co. ltd. reported at -1978 (e.l.t.) j552 had held: 8. the customs now say that they are not bound by their previous decisions whether the doctrine of precedents applies in its full rigor .....