51 results for “section 68”+ Section 69clear
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Bench: HON'BLE MR. JUSTICE M.R. SHAH
69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b) determined by the Assessing Officer includes any income referred to in section 68
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Sections 68, 69 and 70). At this stage, Section 3(42) of the General Clauses Act, 1897 is also
Bench: HON'BLE MR. JUSTICE K.M. JOSEPH
68 must be read with Section 69, for it provides for the liability of a person to get registered
Appeal is allowed in part in the above terms
Bench: HON'BLE MR. JUSTICE UJJAL BHUYAN
Sections 67, 68 and 69 of the Customs Act. The Commissioner, thereafter, reiterated the first adjudication order dated 28.08.1996. 18. Assailing
69 has to be considered in the light of the facts of each case. The contention of Shri Iyer was that the ratio of the decision would equally be applicable to interpret Section 68
The appeal is dismissed with costs
Sections 68(2), 69(1), 71 and relevant parts of Sections 73 and 75 of the Finance Act, 1994 which
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
68 (inspection of goods in movement), section 69 (power to arrest), section 71 (access to business premises) and section
69 which enables the assessment of the value of investments which have not been recorded in the books of account of the assessee and the source of which has not been explained by him satisfactorily. 87. It has to be carefully noted that the conditions precedent to the application of the provisions of Section 69A are that
Sections 2(33), 25, 45, 51, 53, 54, 59, 68, 69, 74, 113(d) & 114. Import-Export Policy 1988-91: Paras
Bench: HON'BLE THE CHIEF JUSTICE
68 Section 25(2) of the GMB Act 69 Section 32 r/w Sections 37-30 of the GMB Act 40 utilization
Appeal is allowed
Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR
69 of 2006, whereby the appellant’s appeal was dismissed and the order of Income Tax Appellate Tribunal, Jodhpur Bench (for short, ‘the ITAT’) came to be upheld. 2. In short, the appellant/assessee was served with a notice under Section 143(2) of the Income Tax Act, 1961 (for short, ‘1961 Act’) by the Assessing Officer (for short, ‘Officer
Appeals of the assessees are allowed deleting the surcharge levied by the
sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to financial year
69 and 249 ITR 670) will apply even after insertion of Explanation 4 to Section 271(1)(c) of the Income Tax Act, 1961 with effect from 1.4.1976? FACTS (C.A. NO. 7115 OF 2005) For the assessment year 1996-97, the assessee-appellant returned an income of Rs. 1,32,44,507.29 subject to depreciation. The depreciation claimed
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 3 of the Transfer of Property Act, Section 3(25) of the General Clauses Act, it is evident that in an immovable property there is neither mobility nor marketability as understood in the excise law. Whether an article is permanently fastened to anything attached to the earth requires determination of both the intention as well
68 of the Finance Act, 1996, special additional duty (SAD) levied under Section 3A of Customs Tariff Act, 1975 and Anti-dumping duty (ADD) levied under Section 9A of the Customs Tariff Act, 1975 during the period June 1998 to August 1998, which were exempt from duty vide (i) 1 Page 2 JUDGMENT Notifications No. 30/97 Cus dated
The appeals are disposed of accordingly
Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN
Section 4 of the Act. 68. Aggrieved by the said order, the Revenue has come up with this batch of 4 appeals, Civil Appeal Nos. 65646567 of 2011. Facts in Civil Appeal Nos. 99889991 of 2011 42 69
Appeals are allowed
69 of the Act? (2) On the facts whether the Tribunal was justified in holding that the part of the entries in the seized documents could be attributed to the applicant HUF when the applicant had denied the knowledge or ownership of the document?" The High Court answered all the four questions in favour of the Revenue and against
Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA
69 of the Finance Act, 1994 and for not filing prescribed ST-3 returns under Section 70 of the Finance Act, 1994 read with Rule 4 and 7j of the Service Tax Rules, 1994 in respect of ‘Real Estate Agent Services’. 4. I impose a penalty of Rs.10,45,61,837/- (Rupees Ten Crores Fourth Five Lakhs Sixty
69 of 1961 Act. Rs.15,09,672/- was added on account of unexplained jewellery. Rupees 45,00,000/- was added on account of unexplained hundies and Rs.29,53,631/- was added on account of unexplained cash receipts. Aggrieved, the assessee filed an appeal before the Commissioner Income Tax (Appeal). The Commissioner of Income Tax (Appeal) deleted an amount of Rs.7
section and the conditions and restrictions that may be specified in the notification: http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 5 Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. Explanation.- For the purposes of this rule, "inputs" includes- (a) inputs
