Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter iii direct taxes Court: supreme court of india Page 5 of about 1,146 results (0.121 seconds)

State of Gujarat Vs. Shantilal Mangaldas and ors.

Court : Supreme Court of India

Reported in : AIR1969SC634; (1970)72BOMLR1; (1969)GLR879(SC); (1969)1SCC509; [1969]3SCR341

..... their powers. chapter vi deals with the splitting up of schemes into sections and preliminary schemes. chapter vii deals with joint town planning schemes and ch. viii with finance.11. under bombay act 27 of 1955 after a development plan is sanctioned, the local authority makes a declaration of its intention to make a scheme and then prepares a draft scheme setting ..... . was enacted for acquiring in the public interest, the undertaking of the metal corporation of india. the act provided that the corporation was to vest in the central government on the commencement of the act; and that in the absence of an agreement between the government and the corporation, compensation payable to the corporation was to be an amount equal to the sum .....

Union of India (Uoi) and ors. Vs. Maharaja Krishnagarh Mills Ltd. (In ...

Court : Supreme Court of India

Reported in : AIR1961SC683; [1961]3SCR524

..... in respect of such taxes or duties, etc. the provision to the contrary contemplated by art. 277 was made by the finance act, xxv of 1950, s. 11, which extended the central excise and salt act, 1944, along with other acts to the whole of india except the state of jammu and kashmir. but that section has effect only from april 1, 1950 ..... of rs. 1,36,551 odd outstanding against the respondent. after the indian constitution came into effect, the central excise and salt act, 1944, and the rules framed thereunder were extended to the state of rajasthan by section 11 of the finance act of 1950. hence, the duty became payable in respect of the cloth manufactured on and from april 1, ..... s. 37 of the central excise and salt act, 1944, were made applicable to the state of rajasthan by virtue of the notification dated december 16, 1950, and it was asserted that those rules became applicable to the state of rajasthan with effect from april 1, 1950, as a result of s. 11 of the finance act, 1950. it was also .....

Hira Lal Hari Lal Bhagwati Vs. C.B.i., New Delhi

Court : Supreme Court of India

Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4

..... adjudication) & designatedauthority (kvss-98) takes into consideration the following facts:(a) that the gujarat cancer society, ahmedabad had made declaration undersection 88 of the finance (no. 2) act, 1998; (b) that the designated authority by order dated 10.2.1999 determined theamount of rs. 98,40,222/- payable by the declarant in accordance ..... scheme, 1998and the present appellants are being prosecuted in their capacity as office bearers ofthe gcs. as the customs duty has already been paid, the central government hasnot suffered any financial loss. moreover, as per the kar vivad samadhan scheme,1998, whoever is granted the benefit under the kar vivad samadhan ..... for 'actual user' on falseassertion makes out the offence under section 120b reads with section 420 of theindian penal code.3. the respondent hearing (central bureau of investigation, new delhi) initiatedcriminal proceedings under section 120b read with section 420 of the indian penalcode against the appellants on the ground that .....

Commissioner of Income-tax, New Delhi Vs. Eli Lilly and Company (India ...

Court : Supreme Court of India

Reported in : 2009BusLR418(SC); (2009)223CTR(SC)20; [2009]312ITR225(SC); JT2009(5)SC78; 2009(4)SCALE384; [2009]178TAXMAN505(SC); 2009(4)LC1742(SC); 2009AIRSCW3104

..... rate or rates of income-tax specified in this behalf in the finance act of the relevant year or the rate or rates of income- tax specified in an agreement entered into by the central government under section 90, or an agreement notified by the central government under section 90a, whichever is applicable by virtue of the provisions ..... be deemed to accrue or arise in india-(i) ...(ii) income which falls under the head 'salaries', if it is earned in india.explanation.-(inserted by the finance act, 1983, with retrospective effect from 1.4.1979) - for the removal of doubts, it is hereby declared that income of the nature referred to in this ..... earned in india will include such income payable for services rendered in india. according to the learned counsel, the insertion with retrospective effect from 1.4.1979 by the finance act, 1983, however, was not all inclusive. according to the learned counsel, despite the said amendment, amounts paid to foreign technicians for 'off period' could not be .....

Modi Industries Limited, Modinagar and ors. Vs. Commissioner of Income ...

Court : Supreme Court of India

Reported in : (1995)128CTR(SC)361; [1995]216ITR759(SC); JT1995(6)SC549; 1995(5)SCALE362; (1995)6SCC396; [1995]Supp3SCR642

..... or suffered by reason or in consequence of any provisional assessment shall prejudice the determination, on the merits, of any issue in course of the regular assessment. finance act, 1968 amended sections 199 and 209 to enable the assessee to get refund pursuant to the summary assessment under section 141 a. section 199 was amended to enable ..... arises, why should 'regular assessment' in section 214 be given any meaning other than the first order of assessment? this section imposes an obligation upon the central government to pay interest 'on the amount by which the aggregate sum of any instalments of advance tax paid during any financial year in which they are payable ..... and 215, which may broadly be characterised as complimentary to each other, provide for payment of interest in certain situations. section 214(1) provides that:the central government shall pay simple interest at 9% p.a. on the amount by which the aggregate sum of any instalments of advance tax paid during any financial year .....

Director General (Road Development) National Highways Authority of Ind ...

Court : Supreme Court of India

..... natural resources and people's life, health and property, the principles of accountability for restoration and compensation have to be applied. 47. acting under the provisions of the epa, the central government had issued a notification on 14.09.2006, mandating environmental impact assessment (eia) in exercise of its power under section 3 ..... incorporated in the report and it was again circulated to all members for their consideration. the report so circulated was ultimately finalised. the 14 (2012) 4 scc62935 decision taken by moef affects generally the mining of minor minerals including the riverbed mining throughout the country.19. for an easy reference ..... resorted to for good and adequate reasons. the direction, impugned in the present case, on the face of it, is not premised on any central or state government programmes, policies or projects. the impugned notification reads as follows: government of maharashtra urban development department70madam cama road hutatma rajguru chowk mantralaya .....

Shoma Kanti Sen Vs. The State Of Maharashtra

Court : Supreme Court of India

..... 31 (i) the first protected witness (kw1) statement carries reference to shoma sen as having addressed the delegates of the conference of rdf held in april 2012. the relevant part of the said recorded statement reads:- shoma sen said that we have to understand the es- sence of the maoist slogan 'women hold ..... allegations against her are contained in the paragraphs which we have already referred to. here also, the video of the rdf conference held on 22-23.04.2012 has been highlighted. it is also indicated that she took active part in the elgar parishad function. in this chargesheet, her conduct and coordination with other ..... the central government as public functionary; (b) high quality counterfeit indian currency means the counterfeit currency as may be declared after examination by an authorised or notified forensic authority that such currency imitates or compromises with the key security fea- tures as specified in the third schedule. (2) the terrorist act includes an act which constitutes .....

The U.P. State Electricity Board and anr. Vs. Hari Shankar JaIn and or ...

Court : Supreme Court of India

Reported in : [1978(37)FLR280]; (1978)IILLJ399SC; (1978)4SCC16a; 1978(10)LC659(SC)

..... development of electricity in india on a regional basis consistent with the needs of the entire region including semi-urban and rural areas. chapter ii of the act provides for the constitution of the central electricity authority and chapter iii for the constitution of state electricity boards. chapter iv prescribes the powers and duties of state electricity boards, and chapter v the ..... and effect of a statute.and (at p. 684-685) (scc p. 485, paras 197-199)rules and regulations of the oil and natural gas commission, life insurance corporation, industrial finance corporation have the force of law.the employees of these statutory bodies have a statutory status and they are entitled to a declaration of being in employment when their dismissal .....

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

..... purposes of section 195(1)(b) was more a question of interpretation than one of express enactment after the amendment of section 136 of the income-tax act, 1961 by section 28 of the finance act, 1985. the decision of the majority in lalji haridas' case, is now more of academic interest. the decision in balwant sinai's case does not ..... 195(3), cr.p.c provides that the expression 'court' in section 195(1)(b)(i) will include a tribunal constituted by or under a central, provincial or state act if declared by that act to be a court for, the purposes of the section. section 195(1)(b)(i) provides a pre-condition for taking cognizance of an offence under ..... in clause (b) of sub-section (1), the term 'court' means a civil, revenue or criminal court, and includes a tribunal constituted by or under a central, provincial or state act if declared by that act to be a court for the purposes of this section.3. in lalji haridas v. the state of maharashtra &anr.; : 1964crilj249 , a constitution bench of .....

Commnr. of Central Excise, T.N. Vs. Vinayaga Body Building Indus. Ltd.

Court : Supreme Court of India

Reported in : 2008(126)ECC91; 2008(152)LC91(SC); 2008(224)ELT3(SC); JT2008(3)SC447; 2008(3)SCALE464; (2008)3SCC666; 2008AIRSCW1981; 2008(4)KCCRSN261

..... activity was being carried out by the respondent is 12 plus 1 (i.e. 12 passengers and one driver). 4. indisputably, national calamity contingency fund was created by finance act, 2003 wherefor inter alia it was proposed to impose one per cent duty on motor cars and multi utility vehicles. the manufacturers of chassis in their invoices placed the ..... , which arises for consideration is as to whether a maxi cab should be classified under the respective tariff heads, i.e., 87.02 to 87.05 of central excise tariff act, 1985 or under the chapter heading 87.07?15. indisputably, again nccd was imposed at the rate of one per cent advalorem on the goods falling under ..... 2. respondent is engaged in body building on duty paid chassis. indisputably, it amounts to manufacture within the meaning of note 3 of chapter 87 of central excise act, 1944 (for short 'the act'), which is in the following terms:3. for the purposes of this chapter, building a body or fabrication or mounting or fitting of structures or .....