Court : Mumbai
Reported in : 2001(2)BomCR260; 2002(1)MhLj288
..... consumption of the original pineapple fruit for the purpose of manufacture and the case does not fall within section 5a(1)(a) of the kerala general sales tax act, 1963. although a degree of processing is involved in preparing pineapple slices from the original fruit, the commodity continues to possess its original identity, notwithstanding the ..... deputy commissioner of sales tax (law), board of revenue (taxes), ernakulam (supra) and alladi venkateswarlu and ors. v. government of andhra pradesh and anr. 1978 (41) s.t.c. 394 rendered by the supreme court and other high courts the word 'manufacture' is defined as appearing in the dictionary. respective sales ..... will not come under the ambit of 'meat'. the process admittedly carried out by the petitioner on meat will definitely come under 'manufacture' as defined under the act. as we pointed out earlier entirely different goods were sold by the petitioner and, therefore, they are not goods that are included in the second schedule. therefore .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(2)ALLMR215; 2001(3)BomCR596; [2001]251ITR348(Bom)
..... of sub-section (1) of section 9, to have been made before the 1st day of april, 1976 ; and the provisions of the annual finance act for calculating, charging, deducting or computing income-tax shall apply in relation to such income as if such income had been received in pursuance of an agreement ..... consulting charges will come under technical services. as indicated above, the explanation to clause (vii) of explanation 2 to section 9 of the income-tax act has clearly defined what is ''technical services'. 'technical services' have been defined as managerial, technical or consultancy services including the provision of services of technical ..... our attention to what is 'fee for technical services' as explained in explanation to clause (vii) of explanation 2 to section 9 of the income-tax act. the aforesaid explanation has explained the 'technical services' as 'managerial, technical or consultancy services including the provision of services of technical or other personnel.' according .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(127)ELT147Tri(Mum.)bai
..... (3) of the first schedule and sub-clause (3). they are amended in 1994 by section i.e., 3(a) of finance act read as above. earlier only contained that "provisions of central excise act and rules made thereunder including those relating to rules of exemption from duties shall so far as may be applied in relation to the levy ..... with delivery of goods and these invoices (earlier gate pass) are also provides for penalty independently, rule is violated. the same argument is made as to the applicability of chapter ii titled levy and collection. the decision in the case of rajasthan processors pvt. ltd. and ors. v. cce 1994 (3) rlt 157 relied on in the ..... a lacuna in the rules. earlier section 3 clause (3) of the act 1957, 1978 till 1994 regarding power to impose penalty and apply central excise act regarding the offences. in view of this clear picture, the contention of the appellant cannot be accepted. the covering of chapter ii of the penalty provisions by itself is not sufficient as is made .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2002)82ITD158(Mum.)
..... 5,34,000. the aac allowed the claim for the entire provision of rs. 8,65,000. section 40a(7) was introduced in the act with retrospective effect from 1st april, 1973, by the finance act, 1975 on 12th may, 1975. the assessment year involved herein being asst. yr. 1973-74, ordinarily the assessee's claim for this year ..... background let us examine the present case. assessee had sought double deduction on scientific research assets, both under section 35 as well as under section 32. subsequently, finance (no. 2) act, 1980 intervened to amend section 35. as per the amendment, where a deduction was allowed for any previous year under section 35 in respect of a scientific ..... section 154 proceedings initiated by the ao revenue was relying on the decision of the supreme court in the case of cambay electric supply industrial co. ltd. v. cit (1978) 113 itr 84 (sc), whereas in the case of export enterprises (p) ltd. (supra), in similar proceedings the revenue was relying on the decision of the supreme .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(96)LC176Tri(Mum.)bai
..... somaiya engineering college at ghatkopar and affidavit of chandubhai t. sanghani, chairman of builders association of india, regarding the product and certificates from jadavpur university, maharashtra india chapter of american concrete institute and gammon india ltd. none of these cases have been discussed in the order except for the statement at page 212 (in appeal 688 ..... show cause notice may be issued.normally protective show cause notice is sent for retrospective one or a longer period. when we look into the ministry of finance cbse circular no. 315/319/97 dated 23.5.1997 at para 2 it states that- a doubt has been raised "as to whether exemption from ..... assessees and the department. data on the pending assessments/disputes was therefore sought and was under collection. that should have been considered under section 11c of the act. the boards instructions dated 12.8.1996 do not indicate what decision, if any, has been arrived at by the central government as regards the data collected .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(74)ECC509
..... somaiya engineering college at ghatkopar and affidavit of chandubhai t. sanghani, chairman of builders association of india, regarding the product and certificates from jadavpur university, maharashtra india chapter of american concrete institute and gammon india ltd. none of these cases have been discussed in the order except for the statement at page 212 (in appeal 688 ..... show cause notice may be issued.normally protective show case notice is sent for retrospective one or a longer period. when we look into the ministry of finance cbse circular no. 315/319/97 dated 23.5.1997 at para 2 it states that-- a doubt has been raised "as to whether exemption from ..... assessees and the department. data on the pending assessments/ disputes was therefore sought and was under collection. that should have been considered under section 11c of the act. the boards instructions dated 12.8.96 do not indicate what decision, if any, has been arrived at by the central government as regards the data collected .....
Tag this Judgment!Court : Mumbai
Reported in : (2001)165CTR(Bom)404; [2001]247ITR247(Bom)
..... the object of section 40a(5) is to impose ceiling on remuneration of employees. sub-section 5 was inserted in section 40a by finance act, 1971 with effect from 1.4.1972. it remained operative up to assessment year 1988-89. under sub-section 5, expenditure ..... the said circular, the board has clarified that after the amendment made in section 6 of the income tax act , 1961 by the finance act, 1990 with effect from 1.4.1990 an indian citizen who is the member of a crew of an indian ..... to the floating staff of an indian vessel for a period of employment outside india in respect of the assessment year 1978-79. the a.o. considered the international law and came to the conclusion that so long as the indian flag was ..... that after the central government issued notification in 1983 under the territorial waters, continental shelf. exclusive economic zone and other maritime act. 1976 vide deeming fiction, the extent - of the territorial waters came to be extended by including continental shelf and also .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(2)MhLj685
..... clause (a) are the following, namely :--' 5. the object of section 40a(5) is to impose ceiling on remuneration of employees. sub-section (5) was inserted in section 40a by finance act, 1971 with effect from 1-4-1972. it remained operative upto assessment year 1988-1989, under sub-section (5), expenditure incurred by an assessee on payment of salary was not ..... 586 dated 28th november, 1990. vide para 2 of the said circular, the board has clarified that after the amendment made in section 6 of the income tax act 1961 by the finance act, 1990 with effect from 1-4-1990 an indian citizen who is the member of a crew of an indian ship as defined in section 3(18) of the ..... the above provision, the ao included the salary payable to the floating staff of an indian vessel for a period of employment outside india in respect of the assessment year 1978-79, the ao considered the international law and came to the conclusion that so long as the indian flag was flying on the ship, the said ship was considered .....
Tag this Judgment!Court : Mumbai
Reported in : 2001ALLMR(Cri)411; 2001(2)BomCR48; (2001)2BOMLR84; (2001)1CompLJ299(Bom)
..... is called upon to determine the civil liability of the defendants. the plaintiffs are entitled to get their disputes adjudicated quickly and expeditiously under the specially provided chapter of summary proceedings, they cannot be told to wait till the final result of the criminal proceedings. if that is done, their civil remedy would be ..... would be to put a premium on dishonesty. this was not the purpose underlying article 20 and the intention of the constitution makers. : 1983ecr1598d(sc) and : 1978(2)elt287(sc) .'(xi) apeejay put ltd. v. raghavachari narasingham and ors.,:-the learned single judge of calcutta high court has held that the decision in a ..... and the beginning of the criminal one. since the cheques have been dishonoured the plaintiffs have become entitled to proceed criminally under section 138 of the act and they have instituted such proceedings against the defendantswho are accused in those proceedings. i do not see any serious prejudice or likelihood of embarrassment or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2001)(127)ELT108Tri(Mum.)bai
..... . we have gone a little beyond the powers vested in cegat under the customs act and other allied acts to assess whether any powers vest in us under any other act. we have seen the provisions of interest act 1978. section 2(a) of the said act declares a tribunal as the court.section 3 empowers the court to allow interest to ..... the government on tax refunded shows that where the parliament wanted to provide for such interest, it did provide therefor expressly. the omission to provide for interest under this act must, therefore, be held to be deliberate. this legislative intention, in our opinion, is equally relevant in examining whether interest should be awarded on general principles of equity ..... . section 35l of the central excise act, 1944 and section 129 make the orders of the tribunal as final subject to the appeals before the supreme court. in the eye of the finality of the orders and in terms of the supreme court judgment in the case of u.o.i. v. kamlakshi finance corpn. ltd. -1991 (55) .....
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