Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Year: 1990 Page 6 of about 345 results (0.097 seconds)

Arvind Construction Co. (P.) Ltd. Vs. Inspecting Assistant Commissione ...

Court : Delhi

Reported in : [1990]33ITD581(Delhi)

..... required to be satisfied simultaneously and cumulatively for the entitlement of deduction. the approval by the cbdt is one of the conditions but it is necessary that minister introducing finance act, 1966, it was mentioned that the object of this provision is to encourage indian companies to export technical know-how and skill particularly to developing countries in order ..... case of rambal (p.) ltd. (supra). thereforee it is amply clear that the gross total income is the income computed under the provisions of the act, but before making any deduction under chapter vi-a, if the gross total income is nil, then no deduction u/s 80-o can be allowed, here we would like to mention that ..... in computing the total income of an assessed, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this chapter, the deductions specified in sections 80c to 80u. then there is sub-sec. (2) where it is mentioned that the aggregate amount of the deductions under this .....

Collector of Central Excise and 2 ors. Vs. Asoka Rubber Products

Court : Kerala

Reported in : 1991(33)LC547(Kerala)

..... , failing which appellate tribunal is fully competent to reject the appeal. see in this connection, the observations of this court in respect of section 129 prior to substitution of chapter xv by the finance act, 1980 in navinchandra chhotalal v. central board of excise a customs : 1981(8)elt679(sc) the proviso, however, gives power to the appellate authority to dispense with such ..... 218, 219 and 221. in this case, it will be useful to bear in mind that sections 35b, 35c and 35f of the central excises and salt act were inserted by section 50 of the finance act (no. 2) of 1980, and they came in force on 11.10.1982. the customs, excise and gold (control) appellate tribunal (procedure) rules, 1982 were promulgated .....

United India Insurance Co. Ltd. Vs. K. Subramaniam and ors.

Court : Chennai

Reported in : II(1991)ACC520; 1991ACJ625

..... had a valid driving licence to drive a tempo involved in the accident, has to be considered. section 2(5-a) of the act states that 'driving licence' means the document issued by a competent authority under chapter ii authorizing the person specified therein to drive a motor vehicle or a motor vehicle of any specified class or description. section 2(8 ..... is sufficient for the purpose of effecting insurance and that would also amount to an insurable interest for the purpose of effecting third party insurance complying with the requirements of chapter viii of the act. again, inautomobile transport (rajasthan) p. ltd. v. dewalal 1977 acj 150 (raj) it was held that under section 94 of the ..... act not only a real owner of the vehicle can effect an insurance in compliance with the provisions of chapter viii of the act, but any other person, who uses a motor vehicle or allows it to be used in a public place can .....

D. Narasimha Reddy Hotels (P) Ltd., a Company Registered Under the Ind ...

Court : Andhra Pradesh

Reported in : 1991(1)ALT665

..... in consultation with the chairman of the municipality concerned.'10. it may be noticed that schedule ii is part of the a.p. municipalities act itself. section 130 of the a.p. municipalities act occurring in chapter ii relating to finance and municipal fund enjoins that-'the rules and tables embodied in schedule ii be read as part of this ..... the year commencing from 1-4-1983. a special notice was issued by the commissioner under rule 11 of the taxation and finance rules (schedule ii), (hereinafter referred to as 'the rules' of the aadhra pradesh municipalities act on 5-5-1983 fixing the annual rental value at rs. 2,52,000/- and the tax at rs. 62,899 ..... chapter.'rule 14 (2) of the assessment of tax rules, 1969 says:'14. (2) the appellate commissioner shall obtain the endorsement of the chairman in token .....

The Institute of Chartered Financial Analysts of India, a Society Regi ...

Court : Andhra Pradesh

Reported in : 1991(1)ALT87

..... have been increasingly attracting the attention of several business and professional executives and those working in banking and financial institutions and the reserve bank of india, industrial finance corporation of india, industrial development bank of india and the industrial credit and investment corporation, of india limited might have agreed to reimburse their officers and ..... in that connection. in the book, 'history of the accountancy profession in india,' volume i by g.p. kapadia and published by the 1st respondent-institute, in chapter 5, under the caption 'what is in a name ?', we can have a clear idea as to how the words 'chartered accountant' have come into being ..... issued on 14th march, 1914 in the following terms :'in pursuance of the proviso to sub-section (1) of section 144 of the indian companies act, 1913 (act vii of 1913), the governor general in council is pleased to declare that the members of the following institutions and associations shall be entitled to be appointed .....

Mrs. Lalitha Ubhayakar and Another Vs. Union of India and Another

Court : Karnataka

Reported in : AIR1991Kant186; 1990(3)KarLJ589

..... has not made any discrimination between a wife and a woman answering to other descriptions. the right of the wife in married status falls u/s. 7 of the act. the adoption is to the family and not to individual spouses. this is the practice obtaining in all civilised societies which recognise the family as a unit in ..... is only through a son, a hindu may attain heaven, (2) in satisfaction of parental instinct. (3) to transfer property by succession. it was therefore, even before the act came into force, the customary hindu law recognised the right of the widow to make an adoption. the other two reasons could be concurrent where parents are without children. there ..... status in society. she has already taken a child, manila, since 1988 who is being brought up by her. her grievance is that under sec. 8 of the act which specifically deals with power of woman to adopt excludes a wife from making a similar adoption. therefore, the wife is discriminated as against a divorcee (woman) unmarried adult .....

Mitra Prakashan Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC360Tri(Delhi)

..... , falls within chapter 90 of the schedule. the notification is specific in respect of colour scanners. there is nothing in the notification which ..... no. 311/86 exempts inter alia colour scanner falling with in chapter 90 of the first schedule to the customs tariff act, when imported into india, from the whole of the auxiliary duty of the customs thereon under sub-section 1 of section 49 of finance act, 1986.there is no dispute that colour scanner, on its merits ..... auxiliary duty leviable thereon under sub-section 1 of section 49 of the said finance bill. the relevant entry, the benefit of which is claimed by the appellant is extracted below:-s1.chapter of the first schedule to the description of goodsno.customs tariff act, 1975xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx 10. the item imported here .....

income-tax Officer Vs. Pan American World Airways

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)35ITD206(Delhi)

..... at once clear that the levy is not on the carrier, but on the passenger himself. section 45 of the finance act 1971 is reproduced below :"45. foreign travel tax - (1) with effect from the date of commencement of this chapter, there shall be levied and paid to the central govt. in respect of every international journey by a passenger, ..... be exempt. the term 'operation or aircraft' would include the sale of tickets for transportation. now, the assessee's case is that, under section 45(2) of the finance act 1971, the assessee, as the carrier, has to include the foreign travel tax in the sale price of the ticket and, therefore, it becomes part of the sale of ..... be disposed of by a common order.2. the assessee is one of the international airways. by the 1971 finance act, a new tax, called foreign travel tax, was levied on the possengers who go abroad. section 45 of the finance act states that there shall be levied and paid to the central govt. in respect of each international journey by .....

Pennsylvania Dpw Vs. Davenport

Court : US Supreme Court

..... it impossible for some debtors to resolve all their civil liabilities in bankruptcy. of particular concern were contingent and unliquidated claims that were "nonprovable" under the act: "[u]nder the liquidation chapters of the bankruptcy act, certain creditors are not permitted to share in the estate because of the nonprovable nature of their claims, and the debtor is not discharged from those claims ..... who had not accepted the bankruptcy plan. see 60 of the act. congress' failure to include a parallel provision to 523(a)(7) in chapter 13, far from demonstrating a clear intent to make fines dischargeable in chapter 13, is more likely a carryover from pre-code practice, where chapter xiii relied on chapter vii's discharge provisions. "if congress had intended, by 523(a .....

JaIn Engineering Company Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)LC271Tri(Delhi)

..... not be interchanged with other motor-vehicles.with the introduction of heading 98.06 through the finance act of 1987, they will continue to get the benefit of the concession to the parts.in terms of chapter note 7(d) to chapter 98 which empowers the government to issue notification in respect of parts having general application, by ..... before the collector (appeals) and if aggrieved by his order prefer an appeal before the appellate tribunal under the provisions of sections 128 and 129 of the customs act respectively. therefore, the appellants should in the first instance follow the heirarchy for relief set forth in the statute, for getting their grievances annulled. since no ..... ) there is specific exclusion from the benefit of concessional duty to such parts which do not fall under heading/sub-heading 84.09 of the customs tariff act. since the words and expressions which were analysed by the hon'ble supreme court in interpreting the notification 281/76 are not identical to those contained in .....