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M/S Herbertsons Limited, Alwar Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : Excise

Acts : Rajasthan Excise Act, 1950 - Sections 9-A, 30-A and 30-AA; Rajasthan Excise (Amendment) Act, 1995 - Sections 5; Rajasthan Taxation Tribunal Act, 1955; Rajasthan Excise Rules, 1956 - Rule 69(2); Rajasthan Distillery Rules, 1977 - Rules 21 and 91(3); Rajasthan Excise (Amendment) Act, 1976 - Sections 2; West Bengal Finance (Sales Tax) Act, 1941 - Sections 6B, 10, 10A, 10-A(2) and 11; Kerala Motor Vehicles Act - Sections 39; Kerala Motor Vehicles Taxation Act, 1976

Reported in : 2001(3)WLC19; 2001(3)WLN442

validity of the provision forturnover tax in Section 6B of West Bengal Finance (Sales Tax) Act without entertaining any doubt as to their liability to … more than three months.' (30). In fact, this was introduced by Section 2 of the Rajasthan Excise (Amendment) Act, 1976 (Rajasthan Act 30 of 1976) vide notification No.F.2(14) vide 76 dated 28.4.76. According to Mr. Joshi, from the … S. Sankarasubban, J.). In that case, the matter relates to payment of one-time Motor Vehicles Tax. As per Section 39 of the Kerala Motor Vehicles Act all the vehicles have to be registered with the concerned registration authority

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

invention, model, design, secret formula or process or trade mark or similar property ; 15 Inserted by the Finance Act 1976 (66 of 1976), sec 4(b) (w.e.f. 1-6-1976). 30 (iv) the imparting of any information concerning technical, industrial, commercial … the Act, it shall 21 Inserted by the Finance Act 2017, sec. 39 (w.e.f. 1-4-2018). 33 have the same meaning as assigned to it in … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

judgment in the Prithipal Singh's case holds good in respect of Section 271(1)(c) as it stood after the 1976 amendment and prior to its amendment by Finance Act, 2002. Contrary view is expressed in:i. P.R. Basavappa and … the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the

P. Paliwal and ors. Vs. Hindustan Zinc Limited and ors.

Court : Rajasthan

Subject : Service

1965 and Metal Corporation of India (Acquisition of Undertaking) Act, 1966 and Metal Corporation (Nationalization and Misc. Provisions) Act, 1976. The learned Single Judge observed that after re-acquisition retrospectively and vesting the same in the Central Government, the … of a Zinc smelter near Udaipur for producing electrolytic grade zinc and bye- products. However, for want of finances the Corporation was not able to complete the project it had undertaken. Construction work had come to a … respondent-HZL and consequently, the respondent-HZL is no longer Public Sector Undertaking under Section 617 of the Companies Act, 1956. This order has been passed by … of U.P. and Anr. v. Radhey Shyam Rai : 2009 JT (3) 393, wherein Hon'ble the Supreme Court has considered the earlier judgments of the

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … case of Shree Digvijay Cement Company Limited V/s. State of Rajasthan and others reported in (2000) 117 STC 395 (S.C.) over-ruling its decision in the case of the very same assessee reported in (1997) 106 STC 11

M.Muthuswamy Vs. Principal of Pachaiyappan College

Court : Chennai

Subject : Education

the appointments were made on adhoc basis and that too against Self Finance Pattern of the college which was started by the Management without reference … the present Teachers do not come within the purview of the provisions of Tamil Nadu Private Colleges (Regulation) Act, 1976 as the courses were started outside the sanctioned strength given by the Director of Collegiate Education as found … termination, then the Act provides for an appeal under Section 20 for which limitation has been prescribed under Section 39 of the Act.14. In the light of the above, this Court is not inclined to entertain the said

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … case of Shree Digvijay Cement Company Limited V/s. State of Rajasthan and others reported in (2000) 117 STC 395 (S.C.) over-ruling its decision in the case of the very same assessee reported in (1997) 106 STC 11

Central Bank of India Vs. Coast West Ferro Alloys and 7 ors.

Court : Gujarat

Subject : SICA

Acts : Sick Industrial Companies Act - Sections 2, 3, 15, 16, 17, 18, 19, 19A, 20, 21, 22, 22(1), 22A, 25, 29 and 32; Income Tax Act, 1961 - Sections 72A; Code of Civil Procedure (CPC) - Order 7, Rule 11; Foreign Exchange Regulation Act, 1973; Urban Land (Ceiling and Regulation) Act, 1976; Constitution of India - Article 39; Companies Act, 1956; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 34; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989

Reported in : (2009)1GLR59

where, contention raised by respondent vide Exh.44 that respondent being a sick unit declared by Board of Industrial Finance and Reconstruction (hereinafter referred to as 'BIFR'), therefore, under Section 22(1) of SICA, present suit is not to … provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973) and the Urban Land (Ceiling and Regulation) Act, 1976 (33 of 1976) for the time being in force or in the Memorandum or Articles of Association of … towards securing the principles specified in Clauses (b) and (c) of Article 39 of the Constitution. Section 3 defines various terms used in the Act.

Commissioner of Income-tax Vs. Gujarat State Fertilizers Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 43(1), 43A and 43A(1)

Reported in : (2003)179CTR(Guj)266; [2003]259ITR526(Guj)

(No. 2) Act of 1967, with effect from April 1, 1967, whereas Section 32A was inserted by the Finance Act, 1976, with effect from April 1, 1976. Hence, the non obstante clause in Section 43A could not have visualised … 3,000 1-9-1996 US$ 1000 3838,000 34,0004,000 1-10-1996 US$ 1000 3838,000 34,0004,000 1-11-1996US$ 1000 3838,000 34,0004,000 1-12-1996 US$ 1000 3939,000 34,0005,000 1-1-1997US$ 1000 4040,000 34,000 6,000 1-2-1997 US$ 1000 4040,000 34,0006,000 1-3-1997 US$ 1000 4040,000 34,000 6,000 4,56,000