Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: old Court: mumbai Page 1 of about 7,931 results (0.238 seconds)

Tej Control Systems Pvt. Ltd. Vs. Commissioner of Central Excise, Than ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... arising for consideration in this are as follows:- 2.1 the appellant, m/s.tej control systems pvt. ltd. thane, are manufacturers of goods falling under chapter 85 of the central excise tariff act, 1985. they have two registrations, one under the central excise act and other under the finance act, 1994 for the purpose of service tax. the ..... (appeals), who vide impugned order dismissed their appeal. hence, the appellants are before me. 3. the ld. advocate for the appellant submits that there is no dispute about the fact that they made the payments even before the issuance of the adjudication order. the only mistake committed by them was that instead of quoting ..... excise registration number they had quoted service tax registration number in the payment challans. there is no dispute of the fact that the government has received money whatever is due from them. therefore, the question of asking them to pay the amount again is .....

Jagjiwanrao Dayabhai and ors. Vs. the State

Court : Mumbai

Reported in : 1952CriLJ646

..... a charge and the procedure is not that of a warrant case unlike section 5 of the special criminal courts ordinance no. ii of 1942, and section 6(1) of the west bengal special courts act, 1950. the accused has thus only one right of cross-examination.15. the special judge is not required to record ..... constitutional limitation, upon the powers of the legislature otherwise conferred by the constitution. we have, therefore, to find whether the act is within the competence of the legislature. under list iii concurrent list, item no. 2, is criminal procedure including all matters included in the code of criminal procedure at the commencement of this constitution. the legislature ..... warrant cases by the magistrate.32. the learned government pleader contends that the terms of section 14 off the act are identical with those of section 5 of the special criminal courts ordinance, 1942 (no. ii of 1942), and the legality of the trials under the provisions of the ordinance was upheld in several decisions. .....

Shriyans Prasad JaIn Vs. R.K. Bhalla, Income-tax Officer, Company Circ ...

Court : Mumbai

Reported in : [1974]94ITR34(Bom)

..... the petitioner. 16. the commission of inquiry was appointed by the central government under notification s. r. o. no. 2993 of the ministry of finance (department of economic affairs) on december 11, 1956, under the commission of inquiry act (no. ix of 1952) to inquire into and report on the administration of nine companies, the nature and extent of ..... genuineness of the agreement as well as its legality were beyond doubt. he also considered the provisions of section 7 of the indian income-tax act, 1922, read with explanation 2 thereto as they were then existing. in the order he has pointed out that the services of the petitioner were terminated by the company before ..... appointment dated october 11, 1943, is forged and antedated. the respondent has also denied the allegation of the petitioner objecting to the inclusion of the sum of rs. 2 lakhs and interest in the total income for the relevant assessment year. 8. three contentions are urged by mr. kolah in support of the petition. firstly, he .....

Commissioner of Income-tax Vs. Gopal Investors' Corporation Private Lt ...

Court : Mumbai

Reported in : [1976]103ITR563(Bom)

..... . section 58 makes it clear that the various provisions of the therein mentioned will be applicable to super-tax. in this chapter ix by section 3 of the finance act, 1953, section 56a which provided for exemption from super-tax of certain dividends was added with effect from april 1, 1953. the material part of that section is as under : ..... run counter to the observation in n. m. raiji's case [1949] 17 itr 180, the contention based on these observations cannot be accepted. accordingly our answer to question no. 2 is in the affirmative. 11. this takes us to the third question which has been referred to at the instance of the revenue. the answer to this question depends upon ..... according to the assessee having regard to the provisions of section 56a this was an amount on which no super-tax was leviable or payable. if this alternative contention was accepted then a petty amount of rs. 2,515 would be subject to super-tax under section 23a(1) instead of the sum of rs. 19,542 over which the income .....

Municipal Corporation of Greater Bombay Vs. N.L. Abhyankar and ors.

Court : Mumbai

Reported in : (1979)IILLJ258Bom

..... was urged by mr. setalvad, the learned counsel appearing on behalf of the petitioners that no deductions could be made from he wages of an employed person under s. 7(1) of the payment of wages act, 1936 except those authorised by s. 7(2) of that act. accordingly mr. setalvad, the levies ordered to be deducted did not fall within any of ..... such other.' while mr. setalvad is correct to the extent that no deductions can be made from the wages of an employed person, other than those deductions which have been specifically set out in s. 7(2) of the payment of wages act, 1936, sub-clause (h) of sub-s. (2) of s. 7 clearly allows deductions 'required to be made by ..... and s. 42 of that act. section 42 under chapter viii provides for notice of change. sub-sections (1) and (2) for effecting a change in respect of an industrial matter specified in schedule ii and not specified in schedule i or iii. sub-section (3) provides for the procedure to be followed when no settlement is arrive at in conciliation .....

Commissioner of Income-tax Bombay City-i Vs. N.U.C. Private Ltd.

Court : Mumbai

Reported in : [1980]126ITR377(Bom); [1980]4TAXMAN436(Bom)

..... our consideration is :'whether the assessee-company is an 'industrial company' within the meaning of cl. (d) of sub-s. (7) of s. 2 of chap. ii of the finance act, 1966 ?'2. the assessee which is a private limited company engaged in business, as disclosed in its memorandum and articles of association, among other things, of undertaking, building ..... general definition of industrial undertakings for coming to its conclusion, completely ignoring the special definition given of 'industrial company' in cl. (d) of sub-s. 2 of chap. ii of the finance act, 1966, which directly falls for consideration in the present case. it will, therefore, be convenient to reproduce the said definition which is as follows (see ..... )(d) of chapter ii of the finance act, 1966 ?' that is how the said question has been referred to this court, as stated earlier, by the tribunal under s. 256(1) of the act.5. there is no dispute on the facts as found by the tribunal that the only business that the assessee-company carries on .....

JaIn and JaIn and Others Vs. Union of India and Others

Court : Mumbai

Reported in : (1981)22CTR(Bom)17; [1982]134ITR655(Bom); [1982]8TAXMAN48(Bom)

..... petitioners under s. 132 of the i.t. act, 1961 (hereinafter 'the act').2. petitioner no. 1, m/s. jain and jain, is a firm of chartered accountants, with petitioners nos. 2 to 5 as partners who are closely related to one another, petitioner no. 4 being the uncle of the other petitioners ..... of the places, viz., either at the office premises of the petitioners or at the residential premises of either of the petitioners nos. 2 to 5 herein, there was any name-board of any of the several concerns identified by the intelligence wing or any business ..... of search and seizure. the i.t. act, 1961 (act 43 of 1961), retained this power by virtue of s. 132. in 1964, the then s. 132 was substituted by a new s. 132 by virtue of s. 30 of the finance act, 1964. in 1965, s. 132, as ..... it then stood, was substituted by ss. 132 and 132a by virtue of s. 2 of the i.t. (amend). act, 1965. about ten years later, in 1975, further amendments were .....

Bhagwandas Atmasingh Bajaj Vs. Gulam MohiuddIn M. Sayyed and Another

Court : Mumbai

Reported in : [1983]140ITR460(Bom); [1981]7TAXMAN97(Bom)

..... any information from the assessment records of the claimant.5. now, it is well known that the provision of s. 137 of the i.t. act, 1961, which were repealed by the finance act, 1964, with effect from april 1, 1964, placed an embargo on courts from calling for any returns, accounts, documents or any records relating to ..... though the total embargo imposed by the original provision in s. 137 was removed, the provisions of s. 138(2) of the i.t. act empowered the central govt. in the case of as class of assessee to direct that no information or document shall be furnished or produced by a public servant in respect of assessment proceedings. sub-section ..... any assessee from the i.t dept. notwithstanding the provision of the evidence act, 1872. when the provision of s. 137 were repealed with effect from april 1, .....

Vasant J. Sheth (Huf) Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1984)8ITD157(Mum.)

..... or type.it may also perhaps not be out of place to mention that while in the case of the deduction under section 80m, section 80aa of the act was introduced by the finance (no. 2) act, 1980, with retrospective effect from 1-4-1968, in order to provide that only that income from dividend will be entitled to deduction under section 80m which ..... retrospective but comes into effect from 1-4-1981. the assessment year under appeal before us is 1977-78 and, therefore, the provisions of section 80ab, introduced by the finance (no. 2) act, 1980, with effect from 1-4-1981, will not apply to the assessment year under appeal before us. considering all this and the overall facts and circumstances, we have ..... on the gross amount of the income entitled to deductions under sections 80k and 80t. it was also pointed out by shri mehta that section 80ab of the act introduced by the finance (no. 2) act, 1980, with effect from 1-4-1981, laid down that any deduction required to be made under chapter via of the .....

Anchor Line Ltd. Vs. Income-tax Officer.

Court : Mumbai

Reported in : [1984]10ITD63(Mum)

..... to accept the contention of the learned counsel for the assessee to the effect that circular no. 7 of 1942 would be binding on the assessing authorities even after insertion of section 44b by the finance act, 1975.8. we, however, find that circular, no. 169, dated 23-6-1975, contains elaborate directions regarding the manner in which the assessment ..... incorporated in the united kindgom. prior to the assessment year 1976-77, the assessee was being assessed in accordance with the directions contained in circular no. 7 [c. no. 27 (17)-it/41], dated 10-2-1942-taxmanns direct taxes circular, vol. 1. 1980 edn., p. 567 issued by the cbdt. that circular allowed a british shipping company to ..... to the assessee or to any person on his behalf on account of the carriage of passengers, livestock, mail or goods shipped at any port in india; and(ii) the amount received or deemed to be received in india by or on behalf of the assessee on account of the carriage of passengers, livestock, mail or goods .....