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Super Chemicals Vs. Union of India (Uoi)

Court : Chennai

Reported in : 2000(121)ELT298(Mad)

..... ors. reported in reports of sales (1991) 80 tax cas. `1 while dealing with withdrawal of certain concessions granted under section 8(2)(b) of the central sales tax act, it has been held therein:'the proceedings of the board produced by the department giving reasons for the withdrawal of concessions, referred only to concessions given under ..... that if certain inputs, i.e. specified vegetables were used in the manufacture of vanaspati falling under subheading no. 1504.00 of the schedule to the central excise tariff act, 1985, credit at a certain rate could be utilised for payment of duty on the said final products. by the impugned judgments the high court has ..... first respondent in all the above writ petitions being the union of india, represented by its secretary, ministry of finance, department of revenue, new delhi and the second respondent in w.p. no. 10747 of 1990 is the superintendent of central excise, sivakasi, the second respondent in w.p. no. 13580 of 1993 is the superintendent of .....

Deputy Commissioner of Income-tax Vs. Official Liquidator

Court : Chennai

Reported in : [2008]305ITR418(Mad)

..... such amount shall be ignored, and the actual cost thereof shall be taken to be twenty-five thousand rupees.9. section 32a of the income-tax act deals with investment allowance which was inserted by the finance act, 1976, with effect from april 1, 1976. sub-section (1) of the said section provides that in respect of a ship or an ..... if the business is carried on by an indian company and the business so carried on is for the time being approved for the purposes of this clause by the central government....(2a) the deduction under sub-section (1) shall not be denied in respect of any machinery or plant installed and used mainly for the purposes of business ..... and prejudicial to the interests of the revenue. the commissioner of income-tax has correctly exercised his revisionary power vested with him under section 263 of the income-tax act and, hence, the order passed by the tribunal is not in accordance with law and the same should be set aside.6. learned counsel appearing for the assessee .....

Late S. Awakannu by Lr Vs. Assistant Commissioner of Income Tax

Court : Chennai

Reported in : (1998)62TTJ(Mad)233

..... paper coipn. ltd. (1994) 77 taxinan 450 (cal) are to the same effect. sec. 9(2) was inserted by the finance (no. 2) act, 1991 with retrospective effect from lst april, 1972. the s. 90(2) envisages a situation where the central govt. has entered into an agreement with the government of any country outside india under s. 90(1) for granting relief ..... agreement between india and singapore and s. 90(2) of the it act, 1961 come to the rescue of the assessee. sec. 90(2) of the it act, 1961 inserted by finance (no. 2) act, 1991 with retrospective effect from 1st april, 1972, reads as under :'90. agreement mth foreign countries.(2) where the central government has entered into an agreement with the government of any country .....

M/S. Logos Constructions Pvt.Ltd., Rep. by Its Managing Director Vs. t ...

Court : Chennai

(appeal under section 83 of chapter v of finance act, 1994 read with section 35g of the central excise act, 1944 against the order of the first respondent made in final order no.274 of 2012 dated 20.3.2012 confirming the order of the second respondent made in order in original no.52 of 2010 dated 29.10.2010.) chitra venkataraman ..... had not complied with the order of this court, the appeal was liable to be dismissed for non compliance of the provisions of section 35 of the central excise act. aggrieved by this the present appeal. 2. learned senior counsel for the appellant pointed out that after the dismissal of the writ petition, the assessee moved ..... tribunal is not justified in rejecting the application for modification. in any event, according to the assessee, it had fully complied with the order on 13th february 2012. the petition filed by the assessee for extension of time for complying with the condition of additional deposit ought to have been considered in proper perspective. in such .....

V. Krishnan Vs. M.S. Dhananjayan and Others

Court : Chennai

..... both the plaintiff and defendant that time is essence of contract. the income tax act, 1961 has been amended in the year 1986 by finance act chapter xxc and thereby introduced section 269 ul. by virtue of section 269 ue (1) of income tax act, the central government has become the owner on 9.1.1989. under such circumstances, the ..... in favour of the first plaintiff, the defendant has to obtain no objection certificate from the concerned income tax department. as per the amended provision of income tax act, 1961, the income tax department has become the owner. after obtaining no objection certificate from the income tax department, the defendant has left to america and the ..... a finding as to whether the plaintiff/respondents are always ready and willing to perform his part of contract, as required under section 16(c) of the specific relief act, must be determined, having regard to the entire attending circumstances. (iii) in cdj 2006 aphc 506, (nalamothu venkaiya (died) by lr and another v. b.s .....

Airlines Agents Association and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : [2004]265ITR577(Mad); (2001)2MLJ614

..... counsel abandoned the challenge regarding the 'constitutionality' and restricted himself only to two propositions. the said propositions are :i. that section 67(k) of the finance act, 1994, which provides for valuation of taxable services for charging service tax is inconsistent with the provisions of section 65(3) and section 65(48)(l) ..... of writ petitions in different groups. we will, therefore, proceed to consider the challenge.before we proceed, it will be better to see the relevant provisions of the finance act, 1994. the relevant provisions are :'65. definitions.--in this chapter, unless the context otherwise requires,--. . . (3) 'air travel agent' means any person engaged ..... framing of the rules enabling collection and recovery of service tax under sections 66 and 68. heavy reliance is placed on the decision in assistant collector of central excise v. national tobacco co. of india ltd., : 1978(2)elt416(sc) , more particularly on the observations made in paragraph 20 thereof.18. .....

S.V. Ramakrishna Mudaliar and anr. Vs. Rajabu Fathima Bukari and anr.

Court : Chennai

Reported in : AIR1966Mad187; [1965]58ITR288(Mad); (1965)2MLJ338

..... under any enactment so repealed."the principle of this enactment would apply even to a case of repeal of one of the sections of the act of 1961, namely, the omission of s. 137 by the finance act of 1964. the supreme court has indicated in state of punjab v. mohar singh, , that unless a contraryintention appears in the repealing statute, the ..... has been relied on by sri ramaprasad rao. the result, therefore, is that under the law as it stood before the omission of s. 137 by s. 32 of the finance act of 1964, the evidence of sri marar would be totally inadmissible. the question is whether in view of the omission of s. 137 of the income-tax ..... shall not be called in question in any court of law.(2) notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the central government may, having regard to the practices and usages customary or any other relevant factors, by order notified in the official gazette, direct that no information or document shall be .....

Silver Cloud Tea Factory and Another Vs. Union of India and Another

Court : Chennai

Reported in : AIR1994Mad283

..... of tea undertakings. chapter iv provides for the control over the export of tea and tea seeds, chapter v deals with the finance, accounts and audit. chapter vi deals with the control by the central government. section 30 occurs in chapter vi and it deals with the power to control price and distribution of tea or tea ..... which reduces the scope of manipulation. it would, therefore be seen that clause 17 has been framed in public interest. section 30 of the tea act vestes in the central government the 'power to controlprice and distribution of tea and tea waste'. the power to control prices and distribution as can be seen from a reading ..... circumstances and conditions conlempiated in those provisions are left undefined to be legislated upon and such legislative function cannot be delegated. therefore s. 30(3) of the act is invalid,10. secondly, learned counsel for the appellant challenged the validity of the control order, contending that the provisions of the control order are invalid for the .....

Madras Bar Association and ors. Vs. Central Board of Direct Taxes and ...

Court : Chennai

Reported in : [1995]216ITR240(Mad)

..... to be extended so as to specifically include fee for professional and technical services, service contracts, etc., of course, when the proposal gets finally incorporated in the finance act that may be passed ultimately, it will have the force of law. these factors would also go to lend strong support or credence to the claim made on ..... , etc., but the said provision, by virtue of the words 'but before the 1st june, 1992' inserted subsequently w.e.f. 1st june, 1992, by the finance act, 1992, became ineffective from 1st june, 1992. it is also seen from the budget presented in parliament last week that once again provision is being inserted making that obligation ..... to any resident contractor for carrying out any work or supplying labour for carrying out any work inclusive of a sub-contract in pursuance of a contract with the central government, state government, local authority, statutory corporation or a company, is obliged, at the time of credit of the sum to the account of the contractor or .....

Jmc Educational Trust Vs. Customs, Excise and Service Tax Appellate Tr ...

Court : Chennai

Reported in : (2008)217CTR(Mad)263; 2008[10]STR436; (2008)14VST307(Mad)

..... rs. 1,000 under section 77 and rs. 71,200 under section 78 and rs. 500 under section 75a of the finance act, 1994.3. the petitioner challenged the same by way of appeal before the commissioner of central excise (appeals), trichy. the second respondent took up the appeal and passed final order on april 2, 2007 in appeal ..... students under distance education programme run by certain universities would not fall within the definition of 'commercial training or coaching' as defined under section 65(26) of the finance act. in my considered opinion, that is the main question to be answered in the appeal, which is now pending before the first respondent-tribunal. therefore, in this ..... writ petition, i cannot express any opinion as to whether the activities of the petitioner would fall within the ambit of section 65(26) of the finance act or not. the tribunal has been prima facie satisfied that the petitioner is not entitled for absolute stay and that is how taking a very lenient view has .....