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Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: chennai Page 20 of about 523 results (0.142 seconds)

Apr 25 2016 (HC)

Commissioner of Income Tax, Coimbatore Vs. P.V. Chandran

Court : Chennai

..... income. there are two tax incentives contemplated in chapter vi-a. one is investment incentive and the other one is profit-linked investment. chapter vi-a was introduced by the finance act, 1965, with effect from april 1, 1965, and it consists of four headings. they are a, b, c and d. heading "a" is general and it ..... a consortium of such companies (or by an authority or a board or a corporation or any other body established or constituted under any central or state act) ; (b) it has entered into an agreement with the central government or a state government or a local authority or any other statutory body for (i) developing, or (ii) operating and ..... of this court that the issue involved in this appeal has already been decided by this court in the decision reported in velayudhaswamy spinning mills vs asst. cit[2012) 340 itr 477], it is stated by the learned standing counsel appearing for the revenue that as against the decision rendered by this court in velayudhaswamy spinning mills .....

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Jan 28 1988 (HC)

The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Reported in : 1988(17)ECC119

..... 25(1) of the customs act. the notification, to the extent relevant, reads thus :--exemption from auxiliary duty on 19 items on which duty ..... in relation to the levy and collection of duties of customs on each goods under the customs act or those rules and regulations, as the case may be. it is by virtue of the said provision in section 45(4) of the finance act, 1983, the central government issued notification no. 62/83-cus. dated 1-3-1983 by invoking the power under section .....

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Jun 14 2016 (HC)

M/s. Robust Hotels Pvt. Ltd. Vs. The Additional Commissioner, Office o ...

Court : Chennai

..... finance act on the file of the respondent, has filed this writ petition, challenging the order in original nos.2and3 of 2015, dated 30.01.2015. by the impugned order, the respondent confirmed the demand of rs.5,36,733/- being the duty payable by the petitioner during the period 01.04.2012 to 30.11.2012, under section 11a(10) of the central excise act ..... , 1944, (act), apart from ordering recovery of interest under section 11aa of the act and imposing equal penalty. in respect of show cause notice no.2 of 2014, the demand of rs.7 .....

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Oct 14 2015 (HC)

C. Chellamuthu Vs. The Deputy Director, Prevention of Money Laundering ...

Court : Chennai Madurai

..... equally untainted amount. ? (ii) [2011] 164 comp cas 149 (ap) : [2011] 108 scl 491 (ap) b.rama raju vs. union of india (uoi) ministry of finance, department of revenue, represented by its secretary, (revenue) and others, wherein in paragraphs 37, 38 and 40, it has been held as follows: 37. section 8(1) clearly ..... m/s. bhagavathi textiles mills. he produced bogus and fabricated documents in connivance of one s. arivarasu, the then business development manager of m/s. global trade finance limited, coimbatore, availed loan facilities to the tune of rupees fifteen crores. on coming to know of this fraud, one b. surendran, vice president and branch ..... 2002 . the properties are liable to attachment under chapter iii of pmla, 2002. if the properties are not attached will frustrate further proceedings under the act and by order dated 10.05.2012, ordered provisional attachment of the properties. (viii) the respondent filed a complaint under section 5(5) of the pmla, 2002 against the appellants and .....

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Mar 12 2012 (HC)

Dr.T.Arutselvam. Vs. Nagapattinam Co-operative.

Court : Chennai

..... advance the cause of the colleges. (v) the direction given in the writ petitions w.p.nos.21775 and 21776 of 2011, on 5.1.2012, directing the central government to pass orders on the representations of the government, would not entitle the colleges to get permission for the current year, since the cut off ..... tamil nadu dr. mgr medical university is with the state government and it had granted affiliation. the government siddha college is not one of those self-financing medical colleges which have suddenly sprung up without any infrastructure or approval or affiliation. even the government ayurvedic college is an institution which has come up at ..... and siddha. part-ii of the second schedule gives a list of about 25 institutions, which offer medical qualifications in unani, which are recognised under the act.11. the third schedule gives a list of qualifications granted by certain medical institutions before the country attained independence. the fourth schedule contains the list of .....

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Sep 21 2012 (HC)

Lakshmi School and Others Vs. State of Tamil Nadu and Others

Court : Chennai

..... action states cannot exercise further or dual control over cbse schools by fixing the fee structure. the above contention cannot be accepted. 71. there is no central act or other statutory body to regulate cbse schools. even though the bye-laws provide for disaffiliation in case of charge of excess fee, in cbse bye ..... cannot regulate the admission of students, fee structure, service conditions of the employees etc., in the schools affiliated to icse or cbse syllabus. there is no central act or any other statutory body to regulate these schools. thus, these schools are autonomous institutions. but these institutions are enjoying various concessions and exemptions from the ..... tamil nadu schools fee act, 2009 as ultra vires and beyond the scope of the act and forbear the respondents from applying the provisions of tamil nadu schools fee act, 2009. 3. the writ petitioners are self financing schools governed by cbse regulations/icse regulations. earlier, by order dated 3.5.2012 in a batch of writ .....

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Sep 30 2003 (HC)

Madura Coats Limited Vs. Central Board of Excise and Customs and Commi ...

Court : Chennai

Reported in : 2004(163)ELT164(Mad)

..... by the concerned authorities, and therefore, filing of the writ petition cannot be said to be pre-mature and such circular, which is contrary to the provisions of the finance act, cannot be sustained. for the aforesaid purpose, the decision of this court in : [1995]216itr240(mad) (madras bar association v. cbdt) is applicable.10. for the ..... note 2(c) of chapter 59 such fusible interlining came within the scope of chapter 59.03. once such chapter note 2(c) was omitted under the finance act, 1995 it is obvious that the position which was available prior to introduction of such chapter note 2(c) revived. in such background, issuance of circular would ..... is partially coated with plastic. in 1989, the central board of excise and customs (hereinafter called as 'the board') issued a circular indicating that such interlining cloth would be classifiable under chapters 52 to 55 of the hsn depending upon the textile material prior to use. under the finance act, 1989, chapter note 2(c) of chapter 59 .....

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Oct 19 2012 (HC)

K. Poomalai and Others Vs. the Director of Sugar, Chennai and Others

Court : Chennai

..... annual surpluses of mutual insurance companies subject to tax, macmillan found a particularly formalistic argument to show that this had not been the effect of section 31 of the finance act of 1933. he was then happily able to announce, the legislature has plainly missed fire. of this decision lord diplock was later to say that if, ..... seek sale of molasses in the export market which is wide. 139. based on the said letter, the director wrote letters dated 22.03.2012, 30.03.2012, 25.04.2012 and 08.05.2012 to the government, requesting for permission to export 1 lakh mts of molasses. the director of sugar has stated that the price in the ..... water supply scheme for the residents of a scarcity-stricken municipality. the project is sponsored with the central government assistance under its urban infrastructure scheme for small and middle towns. the completion target of the scheme is september 2012. any interference with the award of the contract at this stage is bound to delay the execution .....

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Aug 24 2012 (HC)

M/S. Kotak Mahindra Bank Ltd. Rep. by Its Manager Vs. Mahaveer Chand D ...

Court : Chennai

..... is a banking company. it has to run his banking business strictly in accordance with the provisions of the banking regulation act, 1949. the rbi is one of the watchdogs of the finance and economy of the nation. it controls and regulates the credit policy of the country by issuing circulars, directives also as ..... had mentioned the rbi circular specifying the rate of interest, thus, the award is opposed to public policy. in this connection, the learned counsel also cited central bank of india vs. ravindra and others [air 2001 scc 3095]. 19. we have given our thoughtful consideration to the submissions of either counsel. perused ..... another [2011 (5) scc 758]. (v) chairman, guindy industrial estate infrastrcture upgradation co., chennai vs. gurumurthy engineering enterprises, civil engineering contractors, chennai and others [2012 (2) mlj 702]. 16. the learned counsel for the appellant also contended that the learned single judge reasoned his judgment on the ground that the arbitrator's award .....

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Jan 21 2016 (HC)

M/s. United Cargo Transport Services, Chennai Vs. The Customs, Excise ...

Court : Chennai

..... miscellaneous appeals filed under section 83 of the finance act, 1994, read with section 35g of the central excise act, 1944, against the final orders passed by the first respondent in final order nos.40606 of 2015, made in st/341-342/2012, dated 01.06.2015; 40607 of 2015, made in st/341-342/2012, dated 01.06.2015; final order nos.41045 ..... of 2014, made in st/341-342/2012, dated 26.06 ..... this judgment; (ii) on such deposit being made, the tribunal shall take the appeal, (challenging the order-in-original nos.14 and 15 of 2012, dated 21.03.2012, passed by the commissioner of central excise, chennai ii commissionerate), on file and dispose of the same, on merits and in accordance with law, as expeditiously as possible. consequently, the .....

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