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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 … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the Act … criminal writ would be maintainable to challenge the order of confiscation under Section 6-A of the E.C. Act.8. Chapter XXI-C (Part V) of the Patna High Court Rules 1916 lays down procedure for disposal of an application

Commissioner of Income-tax Vs. Banque Nationale De Paris

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(5), 18, 80B(5), 80(AA, AB, K and M), 85A, 99(1) and 280-O - Schedule - R. 1; Companies (Profits) Surtax Act, 1964 - S. 2(5)

Reported in : (1991)91CTR(Bom)163; [1992]194ITR167(Bom)

[1981]130ITR534(Bom) do not conclude the question before us.32. It was lastly submitted by the assessee that by the Finance Act 1981, an Explanation has been added to rule 1 of the First Schedule to the companies (Profits) Surtax Act. … Act but not with the retrospective effect. It provided that, in respect of deduction under any section under chapter VI-A other section 80M, which were to be made in respect of any income of the nature specified

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

the notification dated 22nd December, 1995 issued in exercise of the power under Section 7(3) of the Bihar Finance Act, 1981 (for short, Act, 1981). That the coal/coke is a notified commodity under the provisions of Act, 1981 for … which manufactured goods for sale, and for this purpose, meaning of 'Manufacture' will be same as defined under Chapter-I of the Bihar Finance Act, 1981 (Part-1 of the Bihar Act 5 of 1981);2. This facility will only

Prayag Upnivesh Evam Awas Nirman Sahkari Samiti Ltd. Vs. Inspecting As ...

Court : Allahabad

Subject : Direct Taxation

Reported in : [1986]17ITD536(NULL)

defintion of transfer, the acquisition proceedings when though started well, could not be continued in view of the Finance Act, 1981. He also submitted that no opportunity was afforded to Shri Virendra Saran regarding the acquisition proceedings against the … of the society raised a preliminary objection to the maintainability of the acquisition proceedings on the ground that Chapter XXA of the Act was ultra vires the Constitution of India. He pointed out that two writ petition;

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the bank … provides for a reference to the court and the procedure thereof. With appropriate modifications the provisions of that chapter apply to a reference in respect of compensation for requisition.'The apex Court accordingly applied the provisions of the

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

enacted. By this enactment, sections 97 and 98 have been inserted in Chapter V of the Finance Act, 1994. Section 97 of the Finance Act, … tax amounting to Rs.10,25,72,125/- should not be demanded from it under the provisions of section 73(1) of the Finance Act, 1994. Interest under section 75 was proposed to be recovered and penalties under sections 76, 77 and 78 … AIR 1999 SC 2367 (ii) Roshan Lal and Ors. vs. International Airport Authority of India and Ors., AIR 1981 SC 597 51. For properly appreciating the rival contentions, a brief reference to the allegations in the show

Commissioner of Income-tax Vs. Industrial Promotion and Investment Cor ...

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)

Reported in : (1992)103CTR(Ori)222; [1993]199ITR761(Orissa)

have been substitutions and insertions by the Finance Act, 1979, with effect from April 1, 1980 ; the Finance Act, 1981, with effect from April 1, 1982. The original Explanation which was inserted by the Finance Act, 1970, with … the deduction was to be of the specified percentage of the total income before making any deduction under Chapter VI-A of the Act, as reduced by the deduction allowable under that section, i.e., under Section 36(1)(viii). In

Commissioner of Income-tax Vs. Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964 - Sections 2(5) - Schedule - Rule 1

Reported in : (1983)37CTR(MP)245; [1984]146ITR178(MP)

from 1st April, 1968, to get over the ruling of the Supreme Court. By Section 43 of the Finance Act, 1981, the following Explanation has been added in Rule 1 :'Notwithstanding anything contained in any clause of this rule, … such income, or profits and gains as computed in accordance with the provisions of the Income-tax Act (except Chapter VI-A thereof), and in a case where any deduction is required to be allowed in respect of any

Grasim Industries Ltd. Vs. Assistant Commissioner of Income-tax and or ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 30 to 43A, 80AA, 80AB, 80B(5) and 80HH; Finance (No. 2) Act, 1980

Reported in : (2000)163CTR(Bom)486; [2000]245ITR677(Bom)

the introduction of Section 80AB by the Finance (No. 2) Act of 1980 (with effect from April 1, 1981), the assessee was entitled to deduction under Section 80HH with reference to the assessee's income from the profits … the Finance (No. 2) Act of 1980, Parliament introduced two Sections in Chapter VI-A, viz., Section 80AA and Section 80AB. He contended that while Section … ruling of the Supreme Court in the case of Cloth Traders (P.) Ltd.'s case : [1979]118ITR243(SC) , the Finance Act made a saving provision in Section 44 to provide that the new Section 80AA will not apply to