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4 results for “section 68”+ Section 364clear

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Key Topics

Section 1(5)5Section 13

M/S. ASSOCIATED CEMENT COMPANIES LTD. vs. COMNR. OF CUSTOMS

Appeals are dismissed but in

C.A. No.-000821-000821 - 2000Supreme Court25 Jan 2001
For Respondent: COMMISSIONER OF CUSTOMS

68,310/-. In response to the show-cause notice, the appellants sent their replies, inter-alia, submitting that what was imported were not goods and there could be no excise duty on services since the remittances were in Form A-2 and tax at source under the Income-Tax Act was paid in respect of the said contracts

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

C.A. No.-002746-002746 - 2007Supreme Court18 May 2007
For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr

364 --------------- TOTAL INCOME 3,40,59,506 Rounded off 3,40,59,510 7. Assessed accordingly. Give credit for prepaid taxes. Charge interest u/s 234B and 234C. Initiate penalty proceedings u/s 271(1)(c) of the Act. Issue demand notice and challan." 10. Thus, in the said order, valuation of the land as made by the District Valuation Officer

COMMNR. OF CENTRAL EXCISE vs. M/S. G. DAYARAM & CO

Appeal is disposed of accordingly

C.A. No.-002616-002616 - 2003Supreme Court31 Mar 2003
Section 1Section 1(5)

364, it was held that: “…Normally, the words used in a statute have to be construed in their ordinary meaning; but in many cases, judicial approach finds that the simple device of adopting the ordinary meaning of words does not meet the ends of a fair and a reasonable construction. Exclusive reliance on Page 30 JUDGMENT 30 the bare dictionary

COLLECTOR OF CENTRAL EXCISE, SHILLONG vs. WOODCRAFT PRODUCTS LIMITED, CALCUTTA

The appeals of the revenue are allowed while the appeals and SLPs of the manufacturers arc

C.A. No.-001315-001318 - 1990Supreme Court20 Mar 1995
For Respondent: WOOD CRAFT PRODUCTS LTD

364 ACT: HEADNOTE: JUDGMENT: J.S. VERMA, J., 1.The main question for decision in these appeals and the connected matters is whether "block boards" are to be classified under Heading No. 44.08, Sub-heading No. 4408.90 as claimed by the revenue or under Heading No. 44.10, Sub- heading No. 4410.90 as claimed by the manufacturers of block boards. The controversy relates