Judgment Search Results Home > Cases Phrase: finance act 2012 central section 143 amendment of act 32 of 1994 Court: delhi Page 66 of about 706 results (0.136 seconds)

Atul B. Kohly Vs. Narcotics Control Bureau (Ncb)

Court : Delhi

Reported in : 2002(82)ECC551

..... in order to appreciate the contentions it would be appropriate to quote the notification dated 27.09.89 issued by the central government, which runs as under:- 's.o.763(e):- in exercise of the powers conferred by clause (d) of sub-section and psychotropic substances act,1985 (61of 1985), the central government hereby authorizes the officers of and above the rank of inspector in the departments of customs. ..... persecution allegations in brief are: that they had received information that petitioner was indulging in illegal trade of heroin; the information was also received from the central and excise (national investigation service) through british high commission, chanakyapuri, new delhi, showing that he was convicted in consequently a close surveillance was kept on the 13.08.88 at about 5:30 p.m. ..... by ndps (amendment) act, 1989, section 36 of the act was substituted. ..... central excise narcotics, revenue intelligence, central economic intelligence bureau and the narcotics control bureau under the ministry of finance, government of india for filing of complaints relating to an offence under the said act before special courts.sd/-(a.c. ..... learned counsel for petitioner next argued that the complainant kamal kant was the sub-inspector in delhi police and was not above the rank of inspector in the department of narcotics under the ministry of finance. .....

East West Rescue (P) Ltd. Vs. Dy. Cit

Court : Delhi

Reported in : (2002)75TTJ(Del)343

..... rendered services only in india and he has just been passing data and information to insurer companies (foreign enterprises regarding persons visiting india who were treated by the assessed in india and hence deduction under section 80-o is found to be not allowable to the assessed in this case and same has rightly been rejected by the assessing officer and action of learned commissioner (appeals) in confirming the action of assessing officer is found to be justified.therefore, ..... page 150 of the report, their lordships took into account the amendment to section 80-0 carried out by the finance (no. ..... the outset, i would refer to the objective, which were sought to be achieved by introducing provisions of section 80-o and the central board of direct taxes circular relied upon by the learned departmental representative categorically mentions twin objectives, i.e. ..... of the appeal of the assessed.reference under section 255(4) of the income tax act, 196117-5-2000since there is difference of opinion between the members of the bench, we state following point of difference and refer the same to the hon'ble president for further necessary action as envisaged under section 255(4) :'whether, in view of facts and circumstances of the case, the assessed is entitled to deduction under section 80-o of the income tax act, 1961 or not ?'r.m. ..... prasad, a.m.the appeal has been filed by the assessed against the order of the commissioner (appeals), dated 29-12-1998, pertaining to assessment year 1994-95. .....

ito Vs. Om Prakash Arun Kumar

Court : Delhi

Reported in : (2004)91TTJ(Del)170

..... assessed was in exercise of the option conferred upon him under the very law or scheme, then one has to refer such a payment as business expenditure of the assessed and consequently allowable under section 37 of the income tax act as an incidence of business laid out and expended wholly and exclusively for the purposes of business.9. the commissioner (appeals) relying on the above referred judgment and quoting from madras high court ..... in this judgment of hon'ble madras high court considered both the cases reported in : [1993]201itr684(sc) (supra) and : [1994]205itr163(sc) (supra) and were discussed and applied to the facts of the case while coming to the conclusion that under section 125 of the customs act, 1962, an option has been given to the owner assessed to pay in lieu of such confiscation a fine and clear the ..... .'it is thus, sought to be argued by the learned departmental representative that in view of the retrospective amendment, the'payment made to the customs authority towards redemption fine is an expenditure which is prohibited by law and, thereforee, should not be allowed as deduction while computing ..... clause 17 of the finance bill which introduced the explanationn after sub-section (1) of section 37 ..... central excise ordered confiscation of both the consignments with an option to redeem the goods on payment of fine as provided under section 125 of the customs act ..... , the original assessment was completed under section 143(3) vide order dated 28-2-1994, on an income of rs. .....

Commissioner of Income-tax Vs. Chemical and Metallurgical Design Co. L ...

Court : Delhi

Reported in : 2000(57)DRJ246; [2001]247ITR749(Delhi)

..... the effect of section 17 of the finance act, 1974, which brought about certain amendments to sections 80n and 80-o have not been noticed and a bare reading of the provision introduced by way of amendment makes the position clear that section 80ab has no application to the facts of the case.6. ..... in the above quoted section, the expression 'a deduction of the whole of such income' had been substituted for 'deduction from such income of an amount equal to 60 per cent, thereof' by the finance act, 1968, with effect from april 1, 1969.9. ..... section 17 of the finance act, 1974, on which considerable emphasis was laid by learned counsel for the assessed reads as follows (see [1974] 94 itr 47 :'17 ..... knowledge, experience or skill made available or provided or agreed to be made available or provided to the foreign company by the assessed, or in consideration of technical services rendered or agreed to be rendered to the foreign company by the assessed under an agreement approved by the central government in this behalf before the 1st day of october of the relevant assessment year, there shall be allowed a deduction of the whole of such income, in computing the total income of the assessed.'8. ..... sir rama varma's case : [1994]205itr433(sc) . ..... cit : [1994]205itr433(sc) , the apex court had observed as follows (page 440) :'in the case of distributors (baroda) p. ..... an : [1994]205itr433(sc) , where this court observed that on a parity of reasoning with section 80aa as given in distributors (baroda) p. .....

Bhatia Apartments (Pvt.) Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : [2001]252ITR244(Delhi)

..... : [1991]188itr623(delhi) , it was contended that once such application was submitted then only two options were left before the 'appropriate authority' namely, either to pass an order under section 269ud of the act for purchase of the property or to issue no objection certificate under chapter xx-c and the 'appropriate authority' had no other option and could not even go into the validity of the agreement ..... also came to be passed under section 269ud(1) under chapter xx-c ordering the purchase of a flat by the central government : this was challenged before this ..... significantly, chapter xx-c was inserted by the finance act, 1986, with effect from october 1, 1986, vide ..... impugned order dated december 15, 1986, passed by the 'appropriate authority' ordering the purchase of the property in question by the central government at an amount equal to the apparent consideration of the transfer of the said property, i.e., rs. ..... section 269u which is the first section of this chapter clearly lays down that the provisions of this chapter shall come into force on such date as the central government may, by notification in the official gazette, appoint, and different dates may be appointed ..... this chapter deals with 'purchase by central government of immovable properties in certain cases ..... for the filing of objections to the notice and hearing of objections, making an order of acquisition, filing of an appeal and further appeal against the order, vesting of property in the central government, etc. .....

Naresh Kumar JaIn Vs. Union of India (Uoi) Through Ncb and ors.

Court : Delhi

..... handling or letting out any premises for the carrying on of any of the activities referred to in sub-clauses (i) to (iv).other than those permitted under this act, or any rule or order made, or any condition of any licence, term or authorization issued, thereunder, and includes-(1) financing, directly or indirectly, any of the aforementioned activities;(2) abetting or conspiring in the furtherance of or in support of doing any of the aforementioned activities; and(3) ..... (if any) of such authorization granted under section 12, shall be punishable with rigorous imprisonment for a term which shall not be less than ten years but which may ..... persons engaged in any of the aforementioned activities.section 24: punishment for external dealings in narcotic drugs and psychotropic substances in contravention of section 12-whoever engages in or controls any trade whereby a narcotic drug or a psychotropic substance is obtained outside india and supplied to any person outside india without the previous authorization of the central government or otherwise than the accordance with the conditions ..... section 24a of the act provides for punishment to those who indulge in financing, directly or indirectly, any of the activities specified in sub-clauses (i) to (v) of clause (viiia) of section .....

Delhi Sikh Gurudwara Management Commitee and anr. Vs Mohinder Singh Ma ...

Court : Delhi

..... as far as the petitioner was concerned, it squarely fell within the definition of section 2(h)(b) of the act and there was no need to look further to examine if the body was substantially financed "directly or indirectly by funds provided by the appropriate government".10. ..... that the words "and includes any" occurring after section 2(h)(d) had to be read continuously and, therefore, even if a body fell within the definition of a public authority under section 2(h) (a) to (d), such a body would have to be substantially financed "directly or indirectly by funds provided by the appropriate ..... section 2(h) as published in the bare act reads as under: "2 (h) "public authority" means any authority or body or institution of self-government established or constituted,-"2 (h) "public authority" means any authority or institution of self-government established or constituted-(a) by or under the constitution;(b) by any other law made by parliament;(c) by any other law made by state legislature; (d) by notification issued or order made by the appropriate government, and includes any-(i) body owned, controlled or substantially financed;(ii) non-government organization substantially financed, directly ..... to accept the submission that a body that falls within the definition of public authority under section 2(h) (a) to (d) must be directly or indirectly substantially financed by funds provided by the appropriate government. ..... commissioner of income tax (central) calcutta (1970) 3 scc 864, hyderabad .....

Palam JaIn Educational and Welfare Society Vs. Director General of Inc ...

Court : Delhi

..... decision, the supreme court considered the effect of insertion of provisos to section 10(23c)(vi) introduced by finance act (no.2), 1998 and it was observed as under:- "we shall now consider the effect of insertion of the provisos to section 10(23c)(vi) vide ht finance (no.2) act, 1998. ..... , supreme court also considered and held that the provisions of section 10(23c)(vi) are analogous to section 10(22) and thereafter explained the effect by enactment of proviso to the new section inserted by finance act (no. ..... us by the learned counsel for the petitioner is that vide letter dated 16th march, 2004, income tax officer (exemptions) for dgit (e) had informed the petitioner that they were required to amend their memorandum of association and suitably delete non-educational clauses for considering their application for notification under section 10(23c)(vi) of the act for the assessment year 2002-03 to 2004-05. ..... by letter dated 3rd june, 2004, the petitioner society informed the respondent that they had amended their object clause in their meeting on 19th december, 2003, which was confirmed on 2nd ..... 2003-04 and 2004-05, the assessment has been completed under section 143(3) of the act vide assessment order dated 28.2.2006 and 24.11.2006 respectively and the total income has been assessed at nil under section 11 of the act. ..... of nct of delhi and central board for secondary examination as an unaided recognized ..... of nct of delhi and central board for secondary education, as an ..... central board of .....

M/S. National Construction Company Vs. Cce, Jaipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... 01/6/07 there was no doubt about the appellants activity having become taxable, in order to escape from the penal provisions of section 76, 77 and 78, the appellant in terms of the provisions of section 80 of the finance act, 1994 have to prove that there were bonafide reasons for their failure to comply with the provisions of the law. ..... 01/6/07, the extended limitation period cannot be invoked, as there is no positive act of suppression of any relevant fact or withholding of relevant information or contravention of the provisions of the finance act, 1994 or the rules made thereunder with intent to evade the duty and for the same reason, penalty under section 78 of the finance act, 1994 would not be attracted, that in this regard mere failure to take registration or non-filing of return or non-payment of service tax cannot be treated as the basis for ..... day or 2% of the tax amount not paid, whichever is higher, since 19/4/06 under section 76 of the finance act, 1994 till the date of payment of the service tax, subject to the maximum of rs. ..... department taking a view that the activity of the appellant was taxable as cargo handling service under section 65 (105) (zr) of the finance act, 1994 till 15/06/05 and thereafter from 16/06/05 to 31/05/07 their activity was taxable as site formation and clearance, excavation and earth moving service under section 65 (105) (zzza) ibid and w.e.f. ..... cause notice was adjudicated by the commissioner, central excise, jaipur ii vide order-in-original no. .....

M/S. Saint-gobaIn Gyproc India Limited Vs. Cce, Rohtak

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... the commissioner vide order-in-original dated 1.10.2008 by which the above mentioned service tax demand was confirmed along with interest and besides this, while penalty of rs.65,00,000/- was imposed on the appellant under section 76 and 78 of the finance act, 1994 for non-payment of service tax and for suppressing the value of the taxable service from the department, a penalty of rs.5,000/- was imposed under section 77 of the finance act, 1994 for non-submission of the st-3 returns. ..... maharastra), thiruvalli (tamil nadu) and jind, (haryana) and just because one of the plants of the appellant company is located in haryana, the commissioner of central excise and service tax, rohtak could not issue the show cause notice to them and confirm service tax demand in respect of the some services alleged to have been received by the appellant company from ..... union of india reported 2009 (13) str 235 (bombay), that in any case the commissioner of central excise, rohtak had no jurisdiction to issue the show cause notice and confirm service tax demand against the appellant, as their registered office is located at mumbai and they have plants at three locations thane ( ..... she also pleaded that the commissioner of central excise and service tax, rohtak had jurisdiction to issue show cause notice and confirm the service tax demand against the appellant, as one of their plants is located at jind within the jurisdiction of the .....