Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Court: delhi Page 16 of about 14,730 results (0.202 seconds)

Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

..... of the amount of any drawback which had been allowed under sub-section (1) or interest chargeable thereon; 25. although the above substantive provision was introduced by the finance act 1991 with effect from 27.12.1991, there was no corresponding provision in the duty drawback rules 1971. the department would thereforee have to fall back on section 142( ..... 6.1992 till 31.5.1993 it was 8% of which 2% was allocated to customs and 6% to central excise and from 1.6.1993 till 31.5.1994 it was 7.5% of which 2% was allocated to customs and 5.5% to central excise. it is accordingly submitted that the splitting up of the drawback into ..... drawback was not limited to customs duty but included duty on excisable goods as well. against this order the petitioner preferred a revision petition under section 129dd of the customs act, 1962 to the central government.6. in the meanwhile, faced with an order of detention of his export consignments, passed by the assistant commissioner customs (drawback) under .....

United India Insurance Co. Ltd. Vs. Kaushalya Devi and ors.

Court : Delhi

Reported in : 2008ACJ1267

..... a social security scheme. it is a code by itself. it appears from the objects and reasons of the motor vehicles (amendment) act, 1994 that after enactment of the 1988 act several representations and suggestions were made from the state governments, transport operators and members of public in relation to certain provisions thereof. taking ..... agreeable in principle to a scheme of structured compensation for settlement of claims on 'fault liability' in respect of third party liability under chapter xi of m.v. act, 1988. they have suggested that the claimants should first file their claims with motor accident claims tribunals and then the insurers may be allowed ..... six months time to confirm their prima facie liability subject to the defenses available under motor vehicles act, 1988. after such confirmations of prima facie liability by the insurers the claimants should be required to exercise their option for conciliation under structured .....

Ramesh Chander Arora Vs. Kashmir Saree Kendra

Court : Delhi

..... filed by the respondent being beyond limitation despite specific objection taken about it by the appellants in having filed an application under section 16 of the arbitration and conciliation act, 1994.4. to appreciate the aforesaid contention of the appellant, i may observe that out of the three bills on which reliance has been placed upon by the respondent ..... to firms or partners in firm which have no place of business in the territories to which this act extends, or whose places of business in the said territories are situated in areas to which, by notification under section 56 this chapter does not apply, or(b) to any suit or claim of set-off not exceeding one hundred ..... rupees in value which, in the presidency towns, is not of a kind specified in section 19 of the presidency small cause courts act, 1882, or outside the presidency towns, is not .....

Challenger Computers. Ltd. and Others Vs. Commissioner of Trade and Ta ...

Court : Delhi

..... whether the sales promotion and marketing of lottery tickets would be eligible to service tax within the meaning of the provisions of section 65 (105) of the finance act, 1994. one of the incidental questions the court was considering was whether the explanation appended to the provision which widened the tax net was merely clarificatory. the court ..... was of the view that by inserting the explanation to clause (19) of section 65 of the finance act, a new concept of imposition of tax had been brought in. it was not merely clarificatory. it was held: the question as to whether a subordinate ..... 3) of this section without the seller being required to refund an amount to the purchaser..... .... .... .... 40a agreement to defeat the intention and application of this act to be void (1) if the commissioner is satisfied that an arrangement has been entered into between two or more persons or dealers to defeat the application or purposes .....

Ansal Housing and Construction Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Reported in : (2010)228CTR(Del)262; [2010]320ITR420(Delhi); [2009]185TAXMAN74(Delhi)

..... facts and in the circumstances of the case the tribunal erred in law in not appreciating the amendment to section 35-d of the act vide finance act 2008 is clarificatory in nature and therefore should be applicable retrospectively?8. we now proceed to determine these questions.9. re - question ..... as it was engaged in the activity of ship breaking and was, thus, an 'industrial undertaking', the court observed as under:the income-tax act does not define the expression 'industrial undertaking'. therefore, reference to its definition in similar enactments or adoption of its ordinary meaning is inevitable. ..... act'). for the purpose of convenience, we are taking note of the facts of ita no. 1261/2008.2. the appellant is a widely held public limited company engaged in the business of construction and sale of multi storeyed residential buildings and complexes, promotion and development of residential colonies and other real estate development projects since 1983. during the assessment year 1994 .....

The Bullion and Jewellers Association (Regd.) and Another Vs. Union of ...

Court : Delhi

..... exempting 'business auxiliary services provided by a commission agent' from the levy of service tax under sub-section (2) of section 66 of the finance act, 1994. the said circular clarified that the commission received by distributors on mutual fund distribution would be liable to service tax as it would not fall within ..... [ association ] challenges the circular dated 6th october 2015 issued by the central board of excise and customs ( cbec ), department of revenue, ministry of finance, government of india, new delhi stating inter alia that the gold jewellery imported by the members of the petitioner association from indonesia do not satisfy the original ..... period 2012-2015, the members of the association regularly imported assorted gold jewellery from indonesia classifiable under tariff heading 7113 19 10 of the customs tariff act, 1975 ( ct act ) inter alia, from the indonesian supplier-pt antam (pesero) tbk, logam mulia, pulogadung, jakarta (hereafter 'pt-antam'), which is owned by the .....

Sita World Travel (India) Ltd. Vs. Cit

Court : Delhi

Reported in : [2004]140TAXMAN381(Delhi)

..... sub-section (6) of section 80hhd were accompanied by the report of the chartered accountant and the said claim was in conformity with the amendment made by the finance act, 1994. it was indicated as to on what items deductions are claimed. on the basis of the returns submitted by the assessed for the relevant years, the assessments ..... the amount of rs. 24.88 crores was excluded by the assessed from total receipt of the business while computing deduction under section 80hhd of the income tax act. in the order under section 143(3) as also before the commissioner (appeals), this amount was not included in total receipts for computing deduction under section sohhd. ..... have reason to believe that income chargeable to tax has escaped assessment within the meaning of clause (c) to explanationn 2 of section 147 of the income tax act.'7. identical reasons were recorded for assessment year 1997-98. the petitioner vide its letter dated 16-6-2003 objected to the assumption of jurisdiction, inter alia, .....

Delhi Cloth and General Mills Co. Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Reported in : 1994IAD(Delhi)749; (1994)118CTR(Del)109; 1994(28)DRJ532; [1994]208ITR785(Delhi)

..... ) , respectively, wherein the said full bench decision have been followed. he further submitted that with the insertion of explanationn 2 in section 37 of the act by the finance act, 1983, all doubts regarding the scope of the expression 'entertainment expenditure' stand removed and expenditure on provision of hospitality of every kind, whether by provision ..... not seem to be in consonance with the legislative intent reflected in subsequent clarification in the form of explanationn 2, inserted in the section by the finance act, 1983, because if the scope of the latter expression was intended to be wider than the expression 'entertainment expenditure', the legislature would not have ..... may at this stage itself deal with the contention of learned counsel for the revenue to the effect that though explanationn 2 has been inserted by the finance act, 1983, with retrospective effect from april 1, 1976, the same being clarificatory in nature is applicable in the instant case also because, in our .....

Nirmal Construction and Finance Company and anr. Vs. Union of India an ...

Court : Delhi

Reported in : ILR1980Delhi1; 1981LabIC1012; 1980RLR508

..... this is a sovereign function of the government. it is a policy like the framing of the annual budget which is discussed only in parliament leading to the annual finance act, which can be passed by parliament and changed only at the instance of the government. no individuals have any right to have such a policy framed in any parttcular ..... way. paragraph 8 of the opening chapter of export control policy, 1978-79 announces that 'any change in this policy will be duly notified by a public notice or by a trade notice.' the public ..... the petitioners when the court refuses to bind the government by the doctrine of promissory estoppel. at page 329 he criticises the decision of lord denning m. r. in lever finance ltd. v. westminster london borough council, (1971) 1 q.b. 222, holding the local authority to be bound by the representation made by its planning officers in .....

Durga Dass Uppal Vs. Union of India and ors.

Court : Delhi

Reported in : 1994(30)DRJ692

..... to it.(24) before proceeding further, it is necessary to clarify that i am not considering the effect of the words added to section 269ug(1) by the finance act, 1993. as per this addition on the purchase order being made by the appropriate authority, the property shall, on the date of the order, vest in the ..... petitioner commits default in making payment of the balance consideration as aforesaid, the interim orders made earlier shall stand vacated and necessary consequences as contained in chapter xx- c of the act shall follow as from the date when the stay stands vacated. (iv) the property in question shall be in custodia legis and the concerned ..... order of the appropriate authority stood vacated, by virtue of direction no. (iii) contained in the order dated 11.5.1989; thereforee, the necessary consequences under chapter xx-c, permitted by this court shall have to be clarified as to whether the statutory consequences would include auctioning of the property by the central government after .....