Finance Act 1986 Section 3 - Judgment Search Results
Home > Cases Phrase: finance act 1986 section 3 Year: 1990 Page 1 of about 565 results (0.498 seconds)Shri Hap Chemical Enterprises Vs. Collector of C. Ex.
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-13-1990
Reported in : (1990)LC409Tri(Delhi)
..... because the declaration under provisional collection of taxes act 1931 inserted in the finance bill read with section 3 of that applied only to imposition or ..... taken in m s pieco electronics amp electricals ltd reported in 1986 6 ecr 416 in both these rulings and also in the ..... wheels ltd durgapur v collector of central excise bolpur reported in 1986 24 elt 350 the finding of the tribunal had been that .....
Tag this Judgment! Ask ChatGPTMenon and Menon (P.) Ltd. Vs. Income-tax Officer
Court : Income Tax Appellate Tribunal ITAT Pune
Decided on : Oct-16-1990
Reported in : (1991)36ITD98(Pune.)
..... in the assessee s case the assessment order as well as the appellate order were passed on 20 9 1984 and 21 3 1986 ..... co supra were followed 5 explanation to section 263 was being inserted by the finance act 1988 with effect from 1 6 1988 ..... the commissioner has been passed on 3 9 1986 earlier to the date of amendment to section 263 the commissioner was not .....
Tag this Judgment! Ask ChatGPTB. Madappa Vs. State of Karnataka
Court : Karnataka
Decided on : Apr-04-1990
Reported in : ILR1990KAR1785
..... why the society should not be liquidated under section 72 of the act on 3 3 1986 the board of directors accepted the show cause ..... board of directors were very liberal in borrowing loans from financing agencies without exercising necessary precautions to monitor the expenditure of ..... liquidate the factory in the interest of the share holders financing institutions and the state government a copy of the .....
Tag this Judgment! Ask ChatGPTK. Moidu Vs. Wealth-tax Officer
Court : Income Tax Appellate Tribunal ITAT Cochin
Decided on : Oct-11-1990
Reported in : (1990)35ITD560(Coch.)
..... the finance act 1986 with effect from 1 4 1987 should be construed as clarificatory in nature and retrospective in operation the revenue on the other hand pleads for a strict construction of section 5 ..... him out of such money would be exempt from wealth tax for certain specified period 3 the learned departmental representative submits that it is only the moneys and assets that were .....
Tag this Judgment! Ask ChatGPTK. Viswanathan Vs. Collector of Customs
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : May-15-1990
Reported in : (1990)(50)ELT301Tri(Chennai)
..... of india by communication dated 8th february 1988 issued an exemption notification under section 25 2 of the act 3 shri raja narayanan the learned counsel for the appellant submitted that notwithstanding the ..... of the special exemption granted by the ministry of finance the learned counsel also argued that the appellant s letter dated 20 1 1986 to the assistant collector of customs should be .....
Tag this Judgment! Ask ChatGPTAgarwal Pesticides and Chemicals Industries Vs. Income-tax Officer.
Court : Delhi
Decided on : Feb-27-1990
Reported in : [1990]33ITD377(Delhi)
..... direction issued by the dy commissioner under sec 144a or sec 144b he also referred to the finance act 1988 which made a change again ..... assessed on 21 2 1986 fixing 27 2 1986 on 27 2 1986 the case was adjourned to 3 3 1986 on 3 3 1986 before the income tax ..... income tax officer nevertheless sought the iacs direction under section 144a on 17 3 1986 whether the assesseds submission was tenable in law so .....
Tag this Judgment! Ask ChatGPTStatesman Ltd. Vs. Inspecting Assistant Commissioner.
Court : Kolkata
Decided on : Feb-19-1990
Reported in : [1990]33ITD202(Cal)
..... and omitted by the finance act 1985 with effect from 1 4 1986 at the relevant time the said provisions were as under 3a notwithstanding anything contained in sub section 1 where the expenditure ..... was erroneous in so far as it was prejudicial to the interests of the revenue 3 the assessee in its detailed reply dated 25 2 88 objected to the revision of .....
Tag this Judgment! Ask ChatGPTWalaiti Ram Gupta and Co. Vs. Income-tax Officer.
Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Mar-20-1990
Reported in : (1990)38TTJ(Ahd.)108
..... finance act 1983 defined industrial company for the limited purpose of rate of tax to be levied and therefore that definition could not be imported into sec ..... the delhi high court in cit v minocha bros p ltd 1986 160 itr 134 wherein the issue raised was relate to the ..... new business of machinery or plant previously used for any purpos 3 the undertaking manufactures or produces any article or thing not .....
Tag this Judgment! Ask ChatGPTBt Solders Pvt. Ltd. Vs. Collector of Central Excise
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-20-1990
Reported in : (1991)(33)LC63Tri(Chennai)
..... the period from 25 3 1986 to 31 3 1986 in the meanwhile central duties of excise retrospective exemption act 1986 was enacted section 2 1 of the said act gave retrospective effect from 1 3 1986 to all notifications ..... certain goods at the level obtaining prior to 1 3 1986 notwithstanding the changes in rates of duties of excise made by finance bill 1986 notfn no 212 86 ce and 213 86 ce .....
Tag this Judgment! Ask ChatGPTB.T. Solders Pvt. Ltd. Vs. Collector of Central Excise
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Aug-27-1990
Reported in : (1991)(52)ELT587Tri(Chennai)
..... the period from 25 3 1986 to 31 3 1986 in the meanwhile central duties of excise retrospective exemption act 1986 was enacted section 2 1 of the said act gave retrospective effect from 1 3 1986 to all notifications ..... certain goods at the level obtaining prior to 1 3 1986 notwithstanding the changes in rates of duties of excise made by finance bill 1986 notification no 212 86 ce and 213 86 ce .....
Tag this Judgment! Ask ChatGPT