Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Page 97 of about 15,464 results (0.114 seconds)

Chamundi Hotels Pvt. Ltd. and anr. Vs. Appropriate Authority and ors.

Court : Karnataka

Reported in : ILR1996KAR2882; [1997]225ITR590(KAR); [1997]225ITR590(Karn); 1997(42)KarLJ18

..... exercise which is impermissible under the established cannons of interpretation of enactments. 23. the only conclusion, therefore, can be that the appropriate authority can be directed to act under chapter xx-c only if it is found that the agreement filed under s. 269uc is not void, and as such is not non est in law. this being ..... owner of the land involved therein. it was declared to be a sick industrial unit within the meaning of the sick industrial companies (special provisions) act, 1985. in order to help raise finance so that it could be revitalised it entered into an agreement to sell part of its land. the state bank of india and the state ..... wadiyar questioning the right of alienation of maharaja and claiming some other reliefs. as noticed above, the maharaja died on 23rd sept., 1974. subsequently, on 26th march, 1978 there was a first compromise between said two promoter families and two companies floated by them one of which was the petitioner-company. it was inter alia, agreed that .....

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102

..... of the adjudication order passed by the tribunal.(i)adjudication by tribunal: does the tribunal have exclusive jurisdiction?20. we shall refer to sections 17 and 18 in chapter iii of the rdb act which deal with adjudication of the debt.section 17: jurisdiction, powers and authority of tribunals -(1) a tribunal shall exercise, on and from the appointed day, the jurisdiction ..... situation arose in maharashtra tubes ltd. v. state industrial and investment corporation of india : [1993]1scr340 where there was inconsistency between two special laws, the finance corporation act, 1951 and the sick industries companies (special provisions) act, 1985. the latter contained section 32 which gave overriding effect to its provisions and was held to prevail over the former. it was pointed out by .....

Asgar S. Patel and ors. Vs. U.O.i. and ors.

Court : Supreme Court of India

Reported in : AIR2000SC2222; [2000]244ITR713(SC); JT2000(5)SC321; 2000(4)SCALE141; (2000)5SCC311

..... . the scheme as to purchase by central government of immovable properties in certain cases of transfer as is envisaged by chapter xx-c of the income-tax act, 1971 came to be introduced by the finance act, 1986 in place of earlier chapter xx-a and applies to transactions effected after 1st october, 1986. once the appropriate authority has, after the receipt ..... government in terms of the agreement for transfer referred to in sub-section (1) of section 269uc. section 269uf, as it originally stood prior to its amendment by the finance act, 1993 with effect from 17.11.1992, provided for the vesting in the central government of such immovable property 'free from all encumbrances' in c.b. gautam v. ..... -matter of sale to the extent of the seller's interest in the property and thus would be an encumbrance on the property. section 269ue(1) as amended by the finance act, 1993 (w.e.f. 17.11.1992) reads as under:vesting of property in central government. 269ue. (1) where an order under sub-section (1) of .....

Commissioner of Customs Vs. United Telecom Ltd.

Court : Karnataka

..... only on the orders passed by the tribunal in exercise of its discretionary power under the proviso to section 129e of the act and the corresponding provisions under the central excise act and as of now in the finance act 1994, in the context of levy of service tax.19. this is a phenomena which has a knack of repeating itself ..... in priya blue industries ltd. v. commissioner of customs : 2004(172)elt145(sc) , as also assistant collector of central excise v. national tobacco co. of india ltd. : 1978(2)elt416(sc) , that the tribunal has not shown its awareness and has not applied its mind to the requirement of the second part of the proviso viz., the duty ..... on the appellant depending upon the facts and circumstances of the case.3. section 129e of the customs act, 1962 reads as under:129e. deposit pending appeal of (duty and interest) demanded or penalty levied:where in any appeal under this chapter, the decision or order appealed against relates to any (duty and interest) demanded in respect of .....

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr.

Court : Mumbai

..... :"at the outset, we may state that we have two sets of cases before us. the lead matter covers assessment years before insertion of section 94(7) vide finance act, 2001 w.e.f. 1.4.2002. with regard to such cases we may state that on facts it is established that there was a "sale". the sale ..... outside india, dehors the contract of employment in india. mr. justice s.h. kapadia (as the learned chief justice then was) noted that unlike other sections of chapter xvii-b regulating tax deducted at source, section 192 requires a deduction on estimated income chargeable under the head salary and at the time of payment of salary. the ..... a company which holds substantial immovable property in the country. this is an area of legislative intervention. in india, parliament has amended the law by incorporating a full chapter on transfer pricing to deal with cross-border transactions. however, section 9 has not been amended. a look-through provision cannot be introduced by judicial interpretation;(6) the .....

D.N. Kohli, Collector of Central Excise, Bombay Vs. Krishna Silicate a ...

Court : Mumbai

Reported in : 1983(12)ELT216(Bom)

..... bench of the calcutta high court in that case has taken the view that assessment and provisional assessment of duty under the central excises and salt act and rules read with the relative finance act can only be in accordance with the statutory provisions. these are not common law rights and, therefore, a provisional assessment can only be made ..... rule 10-a have been considered by the supreme court in the case of assistant collector of central excise, calcutta v. national tobacco co. of india ltd. : 1978(2)elt416(sc) . in that case the company was required to furnish quarterly consolidated price-lists which used to be accepted for purposes of enabling the company to clear ..... by publications in the official gazette. all such rules and notifications shall thereupon have effect as if enacted in the act. 9. in exercise of the powers conferred by section 37 of the act the rules have been made. chapter iii of the rules provides for levy and refund of, and exemption from, duty. rule 7 provides that .....

Ballapur Industries Limited Vs. Union of India

Court : Mumbai

Reported in : 1985(4)ECC270; 1987(27)ELT414(Bom)

..... the manufacturers in india at the rates fixed in the first schedule. the excise duty includes the basic duty and the special excise duty imposed by the annual finance acts. paper is tariff item no. 17 of the first schedule. rule 8 of the central excise rules, 1944, which are framed by the central government in ..... ) and first appeal no. 61 of 1978 is filed by the original defendant, the union of india, in the ministry of finance, department of revenue and insurance.2. the plaintiff company is engaged in the manufacture of various kinds of paper including various ..... the decree dated 30th november, 1977 passed by the civil judge (senior division). chandrapur, in special civil suit no. 3 of 1975. first appeal no. 11 of 1978 is filed by the original plaintiff, the ballarpur industries limited, formerly known as 'the ballarpur paper and straw board mills ltd.' (hereinafter referred to as the 'plaintiff company .....

Triveni Sheet Glass Works Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : 1983(12)ELT711(All)

..... rules 12 and 12-a.'aforementioned provision contained in rule 11 has since been incorporated by the customs, excise & salt and board of revenue amendment act, 1978 (no. 25 of 1978) in the central excises and salt act itself as section 11a. as laid down in sub-rule (3) where as a result of any order passed in appeal or revision under the ..... in respect to which and the rate at which the duty on those goods is payable by itself does not result in assessment of duty.24. rule 52 appearing in chapter v of the central excise rules lays down the normal rule for clearance of goods by a manufacturer on payment of duty. it runs thus :-'when the manufacturer desires ..... triveni sheet glass works limited, manufactures glass sheets which are chargeable to excise duty under the central excises and salt act at a rate depending on their value and is in this regard governed by the procedure laid down in chapter vii (rule 173-a to rule 173 rm) of the central excise rules. it went into production of glass sheets .....

Alpesh Navinchandra Shah Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Reported in : JT2007(3)SC630; 2007(3)SCALE598; (2007)2SCC777

..... speedy settlement of tax disputes.10. it is submitted that in spite of the above speech of the finance minister in 1992, it was only in the finance bill 1998 that provisions were made to insert chapter xiva in the customs act for creation of settlement commission and the provisions relating to the settlement commission came into effect vide ..... act 21 of 1998, section 102 w.e.f. 01.08.1998. in the finance bill of 1998, clause 105 seeks to insert chapter in the customs act, 1962 to provide for setting up of a customs and central excise settlement commission on ..... the lines of a similar commission already working under the income tax act, 1961.11. learned counsel for the petitioner further .....

Greater Bombay Co-op. Bank Ltd. Vs. United Yarn Tex. Pvt. Ltd. and ors ...

Court : Supreme Court of India

Reported in : AIR2007SC1584; 2007(3)ALT1(SC); [2007]137CompCas63(SC); JT2007(5)SC201; 2007(3)KLT302(SC); 2007(3)MhLj434; 2007(5)SCALE366; (2007)6SCC236; 2007AIRSCW2325; 2007(3)AIRKarR406

..... rural bank. in terms of clause (e) 'banking company' shall have the meaning assigned to it in clause (c) of section 5 of the br act. chapter ii of 'the rdb act' provides for establishment of tribunal(s) and appellate tribunal(s) and the qualifications of person(s) for appointment as presiding officer of the tribunal and a ..... credit society', 'primary co-operative bank' and 'primary credit society' shall have the meanings respectively assigned to them in part v of the banking regulation act, 1949.chapter iii-a of rbi act deals with collection and furnishing of credit information. in section 45a(a) 'banking company' means a banking company as defined in section 5 of the banking ..... behalf or refer it for disposal to an arbitrator under section 62 of the act. section 63 empowers the financing bank to proceed against members of a society for recovery of moneys due to it from such society. under section 64 contained in chapter ix, if the registrar, after an inquiry held under section 51 or an .....