Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: guwahati Page 3 of about 49 results (0.692 seconds)

Commissioner of Income Tax Vs. M/S. Meghalaya Steels Ltd. and Another

Court : Guwahati

..... emphasis supplied) 126. on turning to the question as to what is duty drawback scheme, the supreme court pointed out that section 75 of the customs act, 1962, and section 37 of the central excise act, 1944, empowers the government of india to provide for repayment of customs and excise duty, which may be payable by an assessee, and the refund, ..... section 80ib or 80ic. 25. referring to the cases of janak raj bansal vs cit [2010], reported in 228 ctr 167, cit vs. maharani packaging (p) ltd, reported in [2012] 209 taxman 49 (mag.), eastman exports global clothing (p) ltd vs. acit, reported in [2011] 331 itr 232, karnal vs. accent of living [2010], reported in 191 taxman ..... high courts as well as the supreme court, in sharavathy steel products (p) ltd vs. ito [2011], 347 itr 371, commissioner of income-tax vs. maharani packaging (p) ltd [2012] 209, reported in taxman 49 (hp) (mag), commissioner of income tax in [2010] 193 taxman 12, janak raj bansal vs. cit [2010], 228 ctr 167, commissioner of .....

Indian Oil Corporation Ltd. (Guwahati Refinery) Vs. State of Assam and ...

Court : Guwahati

..... the territory of india or such goods are otherwise despatched outside the state by way of stock transfer by a dealer registered dealer under the central sales tax act, 1956 (central act 74 of 1956);(iii) if such specified goods are imported into a local area in the course of import from outside the territory of india ..... ,(c) any other purpose connected with the development of trade and commerce or for facilities relating thereto which the state government may specify by notification,(d) providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in clauses (a), (b) and (c).(2) the amount realised as ..... for furtherance of trade or commerce and intercourse.(c) any other purpose connected with the development of trade and commerce and facilities relating thereto.(d) providing finance, aid, grants and subsidies to local bodies and government agencies for the aforesaid purposes.the bill also seeks to transfer the proceeds of entry tax already .....

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... india or such goods are otherwise dispatched outside the state by way of stock transfer and if he is a registered dealer under the central sales tax act, 1956 (central act 74 of 1956).69. section 5 of the impugned act, as quoted above, confers power of exemption from payment of tax on the state, in the event of fulfilling certain conditions laid down therein ..... , came to be filed challenging the legality and validity of various notifications issued by the government of assam, finance (taxation) department, in exercise of powers conferred under sub-section (4) of section 3 of the impugned act by way of addition to schedule to the act, certain goods as 'specified goods' including cigarette, churat, khaini, gudka, smoking mixture, etc., on the ground of .....

Radheshyam Rajendra Prasad and ors. Vs. State of Assam and ors.

Court : Guwahati

..... april 1, 1993 to march 31, 1998 and that as the government was within its power to issue the impugned notification under section 7 of the bihar finance act prescribing the conditions and restrictions in the matter of exemption, interference therewith was untenable in law.45. repelling the above, the apex court, while noticing that ..... not exceed rs. 15 crores on that date. subsequent thereto, the government in exercise of its powers conferred by section 7(3) b) of the bihar finance act, 1981, limited the facility to those eligible units which had not availed any benefit under the earlier incentive policy.44. the respondents having successfully challenged the said ..... 1993, of the government of bihar and whether the notification issued by it on april 2, 1994 in exercise of power under section 7 of the bihar finance act, 1981, limiting the facility to those industrial units which had not availed any such benefit on the earlier incentive policy is invalid being contrary to the policy .....

Alok Debroy and anr. Vs. State of Assam

Court : Guwahati

..... assaulted 'kere' with a common intention having the knowledge that their acts were likely to cause his death ultimately. however, as 'kere' was brought into the outpost being arrested in a criminal case in relation to which investigation was ..... that case? apparently not. assuming that use of some force was called for, there apparently has been a gross excess on the part of the appellants rendering such acts to be a criminal offence. be that as it may, intention to cause death cannot be reasonably imputed to them. we, therefore, hold that the appellants ..... apex court while underlining the above principle, however, observed in kali ram. (supra) that a court may presume as mentioned under section 114 of the indian evidence act, existence of any fact which it thinks likely to have happened, regard being had to the common course of natural events, human conduct and public and private business .....

M.S. Associates Vs. Uoi

Court : Guwahati

..... party to the writ petitions. we are, therefore, not concerned as to whether the cag committed any breach of privilege in forwarding the report to the finance minister. what, however, we are concerned with is as to whether the scheme, which the constitution envisages for dealing with the cag's report, ..... of the conditions warranting resort to issuance of warrant of authorisation for search and seizure, the authority/ authorities concerned shall suffer from no limitation and must act upon such information. by consciously using the word 'information' and by not specifically restricting the source from which the information is received or derived, the ..... above circumstances and in consideration of the information in possession, the dit (investigation), delhi, kolkata and gauhati, issued the warrants under section 132 of the act of 1961. these searches were made on independent authorisation issued by the directors of income-tax (investigation) against shri mani kumar subba and his groups/business .....

Air Cmde Mrigendra Singh, Vsm Vs. Union of India, Represented by the S ...

Court : Guwahati

..... force rules, which pertains to court of inquiry and falls under chapter vi, has been framed by the central government by virtue of section 189(2) (d) of air force act, 1950, which permits the central government to make rules providing for assembly and procedure of courts of inquiry, the recording of summaries of ..... the inquiry, which had been initiated against him. (xi) moreover, a set of 90 anonymous letters, addressed to various officers, were received, on 04.07.2012, at headquarters, eastern air command, containing allegations of corruption against respondent nos. 4 and 5. the headquarters, eastern air command, forwarded the letters to the air ..... complaint against the respondents in the court of magistrate, allahabad. thus, the respondents started investigation on the purported anonymous complaint, received against the petitioner, on 07.03.2012, by the headquarters, eastern air command, and, later on, through a court of inquiry. (xix) according to the petitioner, the court of inquiry is .....

M.S. Associates and anr. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... penalty should not be imposed upon them in terms of section 76, 77 and 78 of chapter-v of the finance act, 1994 as amended;(iii) interest at the prescribed rate under section 75 of chapter-v of the finance act, 1994 as amended should not be demanded and realized from them.2. along with the show cause notice a ..... authority that the petitioners are rendering the taxable services viz. business auxiliary services (bas) to their customer without taking service tax registration from the proper officer of central excise and without paying service tax thereon. it has also been alleged there has been suppression of material fact on the part of the petitioners. in this connection ..... j.1. this writ petition is directed against the annexure-21 show cause notice dated 22.8.2006 issued by the government of india in the directorate general of central excise intelligence, kolkata zonal unit, kolkata to the petitioner no. 1 represented by the petitioner no. 2 directing it to show cause as to why:(i) amount .....

George Williamson (Assam) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)37ITD392(Gau.)

..... for our consideration. as stated earlier, the assessee claimed weighted deduction under section 35b which was introduced in the statute with effect from 1-4-1968 by the finance act 1968. among other things, section 35b prescribed certain weighted deduction to be allowed to the assessee if such assessee has incurred any expenditure as mentioned in the ..... . it was noted that application presented after expiry of the period prescribed would not be entertained. it was observed that section 280ze(2)(i), except enabling the central government to frame a scheme of incentive does not empower the government to prescribe the period of limit for claiming the benefit. it was held, on the facts ..... m.c.t. trust [1916] 102 itr 138 and of the karnataka high court in south india paper mills ltd. v director of inspection and audit (customs & central excise) [1984] 146 itr 194.reference was also made to the decision of the supreme court reported in air 1972 page 2427. reliance was also placed on the decision .....

Drillmec S.P.a Vs. Oil India Limited and Others

Court : Guwahati

..... technically responsive in the technical bids, there is a move to bestow undue benefit to the respondent no.4 by flauting the mandatory guidelines of the central vigilance commission, guidelines of the respondent oil issued in respect of the said tender process and other mandatory provisions of law, despite emergence of the ..... approving authority having approved the said proposal placed the same before the local management committee (in short, lmc ), on whose recommendation note dated 16th february, 2012 was placed before the cbc of the respondent oil seeking approval for opening of the commercial bids of the aforesaid 3(three) bidders indicating the deviations including ..... the authority is malafide or intended to favour someone or when the process adopted or decision made is so arbitrary and irrational that no responsible authority acting reasonably should have reach such decision and such decision affects the public interest, the petitioner is not entitled to the relief claimed in the writ .....