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Union of India and anr. Vs. Ms Nitdip Text. Processors Pvt. Ltd. and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution Of India - Article 226, 14; Finance (No.2) Act, 1998 - Section 87(m)(2) (b), 88, 89, 95, 98; Central Excise Act, 1944 - Section 14, 11A, ; Central Excise Rules, 1944 - Rule 173 Q, Section 209 A; Income Tax Act, 1961 - Section 297(2), 297(g); General Clauses Act, 1897, - Section 6

Reported in : 2011(4)KLT134(SN); 2012(1)SCC226; 2012(2)SCJ617; AIR2012SCW2723; 2012(2)KCCR61SN

before us in this appeal. 5) The Scheme was introduced by Finance (No.2) Act and is contained in Chapter IV of the Act. The Scheme is known as Kar Vivad Samadhana Scheme, 1998. It was in force between … words on or before the 31st day of March 1998 occurring in Section 87 (m) (ii) of the Finance Act, 1998. They had further prayed for issuance of an appropriate direction to the petitioner to give them benefit … the Wealth- tax Act, 1957 or the Gift-tax Act, 1958 or the Income-tax Act, 1961 or the Interest-tax Act, 1974 or the Expenditure-tax Act, 1987; (j) indirect tax enactment means the Customs Act, 1962 or the Central Excise

income-tax Officer Vs. M.A. Chidambaram

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1985)14ITD411(Mad.)

the Finance Act, 1972, this provision contained only Sub-sections (1) and (2). Sub-section (3) was introduced by the Finance Act, 1974 with effect from 1-4-1975. The intention for the introduction of this sub-section has been explained in the memorandum … the assessee is that under Sub-section (3), in view of the words 'subject to other provisions of this Chapter', the assessee would be entitled to first set off the loss against other income and only the balance … from other sources', it would fall within the provision contained in Section 4(3)(vii) of the Income-tax Act, 1922 or 10(3) of the 1961 Act. It

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

or interest in favour of a bank for the purpose of obtaining financial assistance from that bank.Further, in Chapter IV of the Act of 1974, provision has been incorporated for recovery of dues by the bank. Sections 13 … institutional thereto came into force on 21.9.1974 in the name of 'Rajasthan Agricultural Credit Operations (Removal of Difficulties) Act, 1974' (hereinafter referred to as 'the Act of 1974') with statement of objects and reasons, as follows:One of the … therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for

A.R. Kukalekar Vs. Goa Housing Board and anr.

Court : Mumbai

Subject : Civil

Acts : Constitution of India - Articles 14, 21, 226, 309 and 311(1); Goa, Daman and Diu Housing Board Act, 1968 - Sections 12(2), 13, 14, 15, 16 and 129; Goa, Daman, Diu Housing Board Cadre Recruitment of Staff, Functions, Powers and Spheres of Duties of Officers and other Employees (Fourth Amendment) Regulations, 1988; Goa, Daman and Diu Housing Board Cadre Recruitment of Staff, Functions, Powers and Spheres of Duties of Officers and other Employees (Fourth Amendment) Annexure II Regulations, 1983 - Regulation 7; Central Civil Services (Classification, Control and Appeal) Rules, 1965 - Rule 10(1)

Reported in : 1993(2)BomCR486

this Chapter'. Now it cannot be disputed that section 68 as well as section 47 are part of Chapter IV of the Act. The conclusion therefore is inescapable that the State Government is authorised to make rules for … the Income-tax Act section 3 thereof does not expressly make the liability subject to the provisions of the Finance Act which fixes the rate, under the Sales Tax Act in question. Section 4 thereof in terms is made … functions, powers, and sphere of duties of officers and other Employees Regulation, 1974. According to him, the Regulations of 1974 have not been repealed by

Commissioner of Income-tax Vs. Tamil Nadu Industrial Investment Corpn. ...

Court : Chennai

Subject : Direct Taxation

Reported in : [1999]107TAXMAN16(Mad)

in the case of financial corporations whose paid-up share capital did not exceed Rs. 3 crores. BY the Finance Act, 1974 and in the case of financial corporations of the type we are concerned, where the paid-up share capital … corporations 25 per cent of 10 pet- cent of the total income (computed before making any deduction under Chapter V1-A), as the case may be, carried to such reserve account. The deduction contemplated under section 36(1)(iii) is

M. Natarajan Vs. State Represented by Inspector of Police, Spe/Cbi/Acb

Court : Chennai

Subject : Criminal

Acts : Finance Act, 1998 - Sections 86, 88, 90, 90(1), 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2) ; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorist and Disruptive Activities (Prevention) Act, 1987; Customs Act, 1962 - Sections 28; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Code of Criminal Procedure (CrPC) - Sections 154, 170, 173, 190, 190(1), 209, 225, 226, 227, 239, 240, 244, 397, 402 and 482; Indian Penal Code (IPC) - Sections 120B, 420, 467 and 471; Constitution of India - Article 227; Finance Rules - Rule 3(1); Kar Vivad Samadhan Scheme Rules, 19

Reported in : 2006(197)ELT476(Mad)

an opportunity of being heard.6. Learned counsel for the petitioner drew my attention to the various provisions of Finance Act 2/98 and more particularly, section 86 in Chapter IV of the special enactment and also to the Kar … Act, 1958 (18 or 1958) or the Income Tax Act, 1961 (43 of 1961) or the Interest Tax Act, 1974 (45 of 1974) or the Expenditure Tax Act, 1987 (35 of 1987)'.Section 87(j) of KVSS, 1998 defines 'indirect

Jayantilal Dharamsi and ors. Vs. Board of Trustees of Port of Bombay

Court : Mumbai

Subject : TenancyConstitution

Acts : Major Port Trusts Act, 1963 - Sections 33, 34, 49 and 52; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 4(1); Constitution of India - Articles 14 and 19

Reported in : 1991(2)BomCR283; (1990)92BOMLR596

Management Consultants, Economists with assistants, Chartered Accountants, Urban Planners, Civil Engineers, legal experts valuation experts and assistants. In Chapter IV of the report, the Consultants dealt with the practice influencing land prices in Bombay. While dealing with this … brief : to acquire and own property - moveable as well as immoveable, to employ personnel, to raise finance by taxes, port-fees, pilotages from the units availing of the services rendered by the BPT to raise loans … petitioners. Affairs of the BPT are regulated by the Major Port Trust Act, 1963 (MPT Act). The BPT's real estate, including structures, covers an area … year will 100. While the wholesale price index stood at 175 in 1974-75, the land rates were 600 for residential and 900 for commercial/industry users.

Commissioner of Income-tax Vs. Bimal Auto Agency

Court : Guwahati

Subject : Direct Taxation

Reported in : (2009)226CTR(Gau)573,[2009]314ITR191(Gauhati)

total income of the previous years falling within the block period computed, in accordance with the provisions of Chapter IV, on the basis of evidence found as a result of search or requisition of books of account or … November 21, 2000, would govern the instant matter and the amendment of Section 158BB brought about by the Finance Act of 2002, though with retrospective effect from July 1, 1995, will not apply to the present case. Relying

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

KVS Scheme and more particularly, Section 90, 91 and 95. Sections 88 to 98 which are included in Chapter IV of the Finance Act (No. 2) of 1998 cover the entire Kar vivad Samadhan Scheme. The basic object … for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … the prosecution under the Customs Act, 1962, an equal deterrent is emphasized under the provisions of the COFEPOSA Act, 1974 i.e. provisions for preventive detention. Such preventive detention prohibits smugglers from indulging in further smuggling activities. In the

Mr. Bhupendra Kumar Bhaumik Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Articles 14, 226 and 246; Income Tax Act, 1961 - Sections 45, 54E, 54E(1), 54E(1C), 269SS and 276DD ; Finance Act, 1992; Central Excise and Salt Act, 1944

Reported in : (2003)179CTR(Del)530

application in the facts of the present case.13. The scope and effect of amendment in various sections in Chapter IV Part E of the Act relating to taxation of capital gains including the amendments of Section 45 and … 1C of Section 54E of the Income Tax Act, 1961 (for short the Act), as introduced by the Finance Act, 1992, praying that the words and figures '29th day of February, 1992' in the said Section be struck … cut off date for valuation is also being shifted from 1st April, 1974 to 1st April, 1981. With these changes, I propose to withdraw the