Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Sorted by: recent Court: guwahati Page 5 of about 49 results (0.060 seconds)

Sarda Plywood Industries Ltd. and ors. Vs. Union of India (Uoi) and or ...

Court : Guwahati

Reported in : 2006(203)ELT28(Gau)

..... @30% ad-veloren (basic) plus special as applicable in view of amendment to the chapter note 5 of the chapter 44 of the central excise tariff act, 1985, by the finance bill, 1992.you are, therefore, asked to take clearance of the goods under the above classification list as mentioned above. all past and ..... in its factory were 'articles of wood not else were specified' as described in heading 44.10 of the schedule of the central excise tariff act, 1985 (for short 'the central excise tariff) liable to excise duty at the rate of 15% ad-valorem under sub-heading 44.10.90 thereof but exempted under ..... future clearances under this classification list will be assessed provisionally under rule 9-b of the central excise rules, 1944 till final approval of the classification list.sd/- d.b. baralassistant collector,customs & central .....

Sarda Plywood Industries Ltd. and ors. Vs. Union of India (Uoi) and or ...

Court : Guwahati

..... @30% ad-veloren (basic) plus special as applicable in view of amendment to the chapter note 5 of the chapter 44 of the central excise tariff act, 1985, by the finance bill, 1992.you are, therefore, asked to take clearance of the goods under the above classification list as mentioned above. all past and ..... in its factory were 'articles of wood not else were specified' as described in heading 44.10 of the schedule of the central excise tariff act, 1985 (for short 'the central excise tariff) liable to excise duty at the rate of 15% ad-valorem under sub-heading 44.10.90 thereof but exempted under ..... future clearances under this classification list will be assessed provisionally under rule 9-b of the central excise rules, 1944 till final approval of the classification list.sd/- d.b. baral assistant collector,customs & central .....

income Tax Officer Vs. H. S. Chittaranjan.

Court : Guwahati

..... was contended before the dy. cit(a) that the sda was granted to the civilian employees of the central govt. serving in the states and union territories of the north eastern region as per notification of the government of india, ministry of finance, department of expenditure in office memorandum no. 20014/3/83-e-iv dt. 14th dec., 1983. ..... , is not casual then in such a eventuality this clause has no application whatsoever. neither the word "casual" not the word "non-recurring" has been defined under the it act and these words must, therefore, be understood in their plain and ordinary sense. however, the definition of the word "casual" in the oxford universal dictionary means "(i) ..... profit are ordinarily performed by him or at a place where he ordinarily resides or to compensate him for the increased cost of living. in chapter iii of the it act, 1961, the legislature enacted s. 10 stating that in computing the total income of a previous year of any person, any income falling within any of the .....

income-tax Officer Vs. H.S. Chittaranjan

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1993)45ITD273(Gau.)

..... contended before the dcit (appeals) that the sda was granted to the civilian employees of the central government serving in the states and union territories of the north eastern region as per notification of the government of india, ministry of finance, department of expenditure in office memorandum no. 20014/3/1983-e-iv dated 14-12-1983 ..... casual then in such a eventuality this clause has no application whatsoever. neither the word "casual" nor the word "non-recurring" has been defined under the income-tax act and these words must, therefore, be understood in their plain and ordinary sense.however, the definition of the word "casual" in the oxford universal dictionary means "(i) ..... the dcit(appeals) that the sda at the most could be treated as a casual and non-recurring receipt being exempt under section 10(3) of the act. the dcit(appeals) agreed with the submissions made before him and directed the assessing officer to delete the said addition. the assessing officer not being satisfied with .....

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 .....

The State of Assam Vs. Upendra Nath Rajkhowa

Court : Guwahati

..... , he had found the data to be correct up-to 90%. but he wanted to be 100% sure and so he sent the skulls to the central forensic science laboratory. the witness has stated that identification could be established by anthropometric measurement, that is, by measuring selected distances between different facial anatomical land ..... provisions of section 164 of the code of criminal procedure, such part of the evidence though it may be relevant within the meaning of section 9 of the evidence act, will have to be excluded. by such a construction of the provisions a satisfactory solution could be evolved.* * * * *these are weighty observations and we respectfully ..... found it necessary to make search in the compound of the district and sessions judge, dhubri regarding the dead bodies and therefore he thought it reasonable to act under section 165, criminal procedure code requesting the officer-in-charge, police station to search the compound of the district and sessions judge in order to recover the .....

Assam Financial Corporation Vs. Commissioner of Wealth-tax and ors.

Court : Guwahati

..... be a company for the purposes of this act.' 17. sub-clause (iia), it was conceded at the bar, was added by the finance (no. 2) act of 1967. shri choudhury submitted that the definition of company clearly indicates that a corporation established by or under a central, provincial or state act shall answer the description of company only ..... when a declaration to that effect is made by the central government, and that until such a ..... on the corporations by adding sub-clause (iia) is abundantly made clear by the notes on clauses which form part of the statement of objects and reasons behind the finance (no. 2) act of 1967. the note we are concerned with reads as under : ' sub-clause (a) seeks to insert, retrospectively, a new sub-clause (iia) in .....

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court : Guwahati

..... amend the law relating to income-tax and super-tax; it is hereby enacted as follows."the preamble to the finance act of 1956 is as follows :"an act to give effect to the financial proposals of the central government for the financial year 1956-57."dr.pal argues that these preambles lay down the policy inherent in the ..... the prevention of evasion.dr.paul contended in reply that the preamble of the finance act of 1956, which introduced section 37(2) by way of an amendment, in the income-tax act, disclosed the policy, namely, the giving effect to the finance proposals of the central government. to this, the reply given by the petitioners counsel is that section ..... note that the present section 37(2) of the act originally was not part of the indian income-tax act, 1922. this provision was introduced by way of an amendment, by the finance act, 1956 (act xviii of 1956), which was enacted to give effect to the financial proposals of the central government for the financial year 1956-57, as seen .....

Ajoy Kumar Mukherjee Vs. Local Board of Barpeta and ors.

Court : Guwahati

..... of bombay, air 1940 bom 65 (fb) the question arose about the validity of the urban immoveable property tax levied by section 22 forming part of part 6 bombay finance act. it was observed by kania, j. as he then was as follows : 'the crucial question is this : is the tax on the lands and buildings or on ..... d.s. garewal v. state of punjab, 1959 sca 364: (air 1959 sc 512), the constitutionality of all india services act (lxi of 1951) was challenged. section 3(2) of the act conferring power on the central government after consultations with the governments of the states concerned, to make rules for the regulation of recruitment and conditions of services ..... of persons appointed to all-india was held to be valid. section 4 of that act laid down that all rules in force immediately .....