Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: mumbai Page 93 of about 1,733 results (0.129 seconds)

Mrs. Roshan D. Nariman Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1995)52ITD269(Mum.)

..... other articles; an allotment or distribution of anything by chance; a procedure or scheme for distributing prize by lot; the drawing of lots.section 115bb has been inserted by the finance act, 1986 with effect from 1-4-1987 by which a special provision was made to tax income from winning lotteries, crosswords, puzzels, etc. winning from lottery therefore comes within ..... name of other, cannot be said to be covered by the definition of expression 'gift' in section 2(xii) of the gift tax act.to support this contention reliance was placed on cgt v. mrs. jer mavis lubimqff [1978] 114 itr 90 (bom.), cgt v. dr. r.b. kamdin [1974] 95 itr 476 (bom.), cgt v.- ebrahim haji usuf botawala [1980 ..... ] 122 itr 62 (bom.) and gulab rai govind prasad v. cit [1987] 165itr163 (sc). it was further contended that there is no provision in the gift-tax act by which the gift can .....

Sbm Engg. Products (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)91ITD116(Mum.)

..... 139' by the expression "within the time allowed under sub-section (1)of section 139 or within such further time as may be allowed by the income-tax officer. " finance act, 1987, again amended section 80 with effect from 1st april, 1988 to include the reference to sub-section (3) of section 74 by the . said ..... the assessee is claiming to carry forward the loss to the subsequent assessment year on the basis that the return was hied under section 139(2-) of the act. notwithstanding anything contained in this chapter, no loss which has not been determined in pursuance of a return filed under section 139, shall he carried forward and set off under sub-section (1 ..... ) of section 72 or sub-section (2) of section 73 or sub-section (1) of section 74.the taxation laws (amendment) act, 1984 further amended section 80 with .....

M/s Hotel Shobha, through Its Proprietor: Shri Atul Virendrakumar Jais ...

Court : Mumbai Nagpur

..... to be read together and harmoniously that enactment seeks to create a mechanism for regulating and controlling the sale of liquor and intoxicant. chapter-ii of the act deals with the establishments. chapter-iii enacts prohibition. sections 11 to 24a appearing therein would indicate that while permitting manufacture, etc. of intoxicant the state has not ..... of articles mentioned in section 24a to prevent their use as intoxicating liquor. the same is the mandate of chapter ivb. chapter v deals with mhowra flowers. chapter vi deals with control and regulation of molasses. chapter vii deals with the offences and penalties for illegal activities. 36 the scheme of sections and orders in which ..... state, namely, the bombay prohibition act, 1949, but they seem to have no impact and the state is still not abiding by the same. judicial notice has been taken of alcoholism and its menace to the society especially women, youth and children. 38 in a judgment reported in air 1978 sc 1457 (p.n.kaushaletc. .....

Collector of Customs Vs. Jayant Oil Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1989)(19)ECC243

..... as the date on which the proceeding under section 131(3) had commenced. he urged that on 12-10-1982, section 131(3) as it stood prior to the finance act, 1980 (act 2 of 1980) stood repealed and the new provisions did not confer power of review on the central government. he, therefore, prayed that the appeal may be rejected. ..... the appointed date, the question of transfer to the tribunal would not arise. shri nankani urged that proceedings under section 131(3) of the customs act as it stood before its amendment by finance act 2 of 1980 are deemed to have commenced on giving of a notice to the person affected. in that connection shri nankani placed reliance on the ..... the persons from whose possession they were seized;" section 124 provides that no order confiscating any goods or imposing any penalty on any person shall be made under this chapter unless the owner of the goods or such person is given a notice in writing informing him of the grounds on which it is proposed to confiscate the goods .....

Laxmichand Bhagaji Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1994)48ITD322(Mum.)

..... (supra) at p.56 that unfortunately, their lordships were given a wrong book wherein they noted section 271(1)(iii) as amended by finance act, 1976, with effect, from 1-4-1976 and the explanations 3 and 4 annexed thereto.because of this, the above observations were made ..... , reliance was placed on the judgment of the madras high court in the case of addl.cit v. murugan timber depot [1978] 113 itr 99, which dealt with the law as it existed prior to 1-4-1968. they have also relied on ..... accepted during the previous year relevant to the assessment year 1985-86. our attention was also invited to the banking laws (amendment) act, 1983, already referred to by us earlier, according to which the assessee was debarred from receiving fresh deposits with effect from ..... revenue for levy of penally under section 271(1)(c) of the act. reliance was also placed on the decision of the bombay high court in thecase of western automobiles (india} v. cit [ 1978] 112 itr 1048 and that of the madras high court in the .....

Smt.Shantabai Baban Muluk and Another Vs. Smt.Asha Janardhan Chaskar a ...

Court : Mumbai

..... have to be read together and harmoniously that enactment seeks to create a mechanism for regulating and controlling the sale of liquor and intoxicant. chapter-ii of the act deals with the establishments. chapter-iii enacts prohibition. sections 11 to 24a appearing therein would indicate that while permitting manufacture, etc. of intoxicant the state has not ..... that behalf. what the revision application essentially projected is that there are general powers of the state government which are conferred vide section 139 falling in chapter xi of the act. thereunder, the state by general or special order prohibit grant of any kind of licence, permit, pass or authorisation through out the state or ..... state, namely, the bombay prohibition act, 1949, but they seem to have no impact and the state is still not abiding by the same. judicial notice has been taken of alcoholism and its menace to the society especially women, youth and children. 38 in a judgment reported in air 1978 sc 1457 (p.n.kaushal .....

Godrej Industries Limited Vs. Commissioner of Central Excise

Court : Mumbai

..... to section 35f details the expression of duty demanded so as to include any amount determined under section 11d of the act. thus, explanation was inserted with effect from 11th may, 2007 by section 131 of the finance act, 2007. 17. the test is, therefore, whether section 11d could be invoked in the present case. section 11d ..... to the effect that pre-deposit of penalty and interest was justified. 13. section 35f of the act provides as follows:- 35f. deposit, pending appeal, of duty demanded or penalty levied - where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not ..... under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending .....

Collector of Customs and Central Vs. Narendra P. Unrao and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1984)(15)ELT275Tri(Mum.)bai

..... appreciate the contentions urged on either side, it is necessary to look into the scheme of the act as it stood immediately before the appointed day and after the appointed day.13. chapter xv of the customs act, 1962 was amended by the finance (no.2) act, 1980 (act no. 44 of 1980) and the amended provisions came into force on 11-10-1982. before the ..... appointed day, caption of chapter xv was appeals and revision. after the appointed day, this caption has been changed .....

Principal Collector of Customs Vs. thermax Private Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(13)LC545Tri(Mum.)bai

..... 85 and no. 6839 dated 24-1-86. a study of these orders shows that these had been issued keeping in view the provisions of chapter xv of the customs act as incorporated by the finance act no. 2 of 1980. a special unit was created to co-ordinate the work relating to the filing of the appeals before the appellate ..... appraiser, one examiner, one p.o. (s.g.), one stenographer, one u.d.c. and, one l.d.c.pending bringing into force of the new chapter xv of the customs act this unit was entrusted with the responsibility of considering reviews of the appellate collector's orders. it also contained the collector's directions that with effect from 1 ..... collector to receive the orders of the collector of customs (appeals) on his behalf. therefore, we are not inclined to accept the contention of shri kotwal that this unit acted as the agency of the collector to receive the appellate orders which was a ministerial function only. the statement of kum. r. shakuntala, asstt.collector in her affidavit .....

The Society of St. Mary's School and Others Vs. the Pune Zilla Parisha ...

Court : Mumbai

..... , electricity charges and medical charges. there is a separate grant-in-code which is applicable to primary schools under the municipal corporation of greater bombay. chapter iii and in particular rule 45 thereof provides that while assessing the grant-in-aid in favour of the schools, the expenditure incurred on salaries of teaching ..... . it is held that an educational institution which receives grant-in-aid from the state is a body substantially financed by the state. in the present case, going by the provisions of the education act, receiving any aid or grant even in indirect manner does not make a school an aided school. the aid ..... p. radhakrishnan, j) has partly dissented. the majority judgment considers various issues. the majority decision specifically considers the issue of validity and applicability of the education act qua unaided minority schools. in paragraph 62, the majority judgment holds as under: 62. reservations of 25% in such unaided minority schools result in changing the .....