Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
Tag this Judgment!Court : Karnataka Dharwad
..... tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. in w.p.no.101375/2021 a. issue a writ in the nature of certiorari or any other appropriate writ ..... 2021 tobacco and tobacco products under notification no.3 of 2019, dated 06.07.2019 or under the fourth schedule of the central excise act, 1944 and the levy and collection of nccd under section 136 of the finance act, 2001. g. to issues order(s), directions, writ(s) or any other relief as this hon'ble court deems it ..... and tobacco products. thus, apart from levy of taxes under the provisions of cgst act, 2017, excise duty can be levied on tobacco and tobacco products under the central excise act, 1944.4. further, section 136 of the finance act, 2001 contemplates levy of nccd. section 136 of finance act, 2001 reads as under: section 136 - national calamity contingent duty (1) in .....
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..... the board circular dt.14.7.1994, which has classified that the single panel circuit breakers are classifiable under chapter 8537 has retrospective effect? under the central excise tariff act, 1985 and the rules, 1944, the board had issued a circular dated 14.7.1994 with regard to classification of goods. hence the apex court in ..... regarding the distribution of the remaining amount are determined by the finance commission, which is appointed every five years. the board is constituted under the central board of revenue act, 1963. it is one of the six authorities constituted under the act (vide sections 116 of the act). this is the highest executive authority for administering the direct tax ..... .2001 is prospective in effect and not retrospective and the assessee cannot take advantage of the instruction and decision of this court made in re rankaand ranka (2012(73) kar.l.j.30 (hc)(db)), holding that the instruction no.3, issued by the board is applicable to the pending cases filed prior to .....
Tag this Judgment!Court : Karnataka Dharwad
..... facilities) carried on by a co-operative society with its members shall be included in the definition of income ?. section 2(24(viia)) of the income tax act inserted by the finance act, 2006, with effect from 1.4.2007 includes the following in its definition of income as under: profits and gains of any business of banking (including providing ..... co-operative society which is a primary co-operative bank;] [(cciiib) multi-state co-operative society means a multi-state co-operative society registered as such under any central act for the time being in force relating to the multi-state co-operative societies but does not include a national co-operative society and a federal co-operative.] (cciv ..... : 1. cit vs. bangalore credit co-operative society ltd. in ita no. 598/2013 2. cit vs. yeshwanthpur credit co-operative society ltd. in ita 237/2012 3. cit vs. mysore university employees co-operative credit society ltd. in ita 298/2013 4. cit vs. vasavi credit co-operative society ltd. in ita no. 118 .....
Tag this Judgment!Court : Karnataka Dharwad
..... ) carried on by a co-operative society with its members shall be included in the definition of income . section 2(24(viia) of the income tax act inserted by the finance act, 2006, with effect from 1.4.2007 includes the following in its definition of income as under: profits and gains of any business of banking (including ..... -operative society which is a primary co- operative bank;]. [(cciiib) multi-state co-operative society means a multi-state co-operative society registered as such under any central act for the time being in force relating to the multi-state co-operative societies but does not include a national co-operative society and a federal co-operative;]. ( ..... ita2372012 3. cit vs. mysore university employees co-operative credit society ltd. in ita2982013 4. cit vs. vasavi credit co-operative society ltd. in ita no.118/2012 5. cit vs. sri vasavi multi purpose souharda sahakari sangha niyamitha in ita no.505/2013 6. cit vs. general insurance employees co-operative society ltd. in ita .....
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..... examiner of electronic evidence' a relevant fact. section 79-a of - 57 - crl.a no.2760 of 2012 the information technology act, 2000 reads as follows:- "central government to notify examiner of electronic evidence.-.the central government may for the purposes of providing expert opinion on electronic form evidence before any court or other authority specify ..... 2022 dated:29. 01/2022 assumes importance. in the said decision it is held that:"in exercise of the power under section 79-a, the central government has notified certain agencies as 'examiner of electronic evidence'. in my view only such agencies can be allowed to conduct a forensic analysis of a ..... women and children, since 2021. in fact, guidelines on extraction of hash value are also given in digital evidence investigation manual central board of direct taxes department of revenue, ministry of finance, government of india.67. further, in the globe similar situations are already dealt with. sophisticated equipments are put to use and .....
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