Advanced Search Results

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

the application of the above judgment of Gujarat High Court, the legislature inserted Explanation to Section 9(1)(ii) by Finance Act, 1983 w.e.f. 1-4-1979. The Section after amendment reads as under: Section 9(1): The following incomes shall be deemed to … India was outside the scope of Section 9(1)(ii). Reliance was also placed on the Board's Circular No.779 dated 14-9-1999 which vide paras 5.1 to 5.3 has clearly stated that the amendment shall be effective from 1-4-2000 and,

Larsen and Toubro Limited Vs. the State of Bihar (Now Jharkhand) and o ...

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 4, 5, 5(3), 6, 6(2), 8(3), 14 and 15; Bihar Finance Act, 1981 - Sections 21(1); Government of India Act, 1935; Rajasthan Sales Tax Act, 1954; Rajasthan Sales Tax Rules, 1955; Bihar Sales Tax Rules, 1983 - Rule 13

Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)

of Bihar Finance Act, 1981 as well as Bihar Sales Tax Rules, 1983, no assessment at all can be made in respect of work contract. … of Bihar, which is admittedly an intra-state sale which attracts the levy of Bihar Sales Tax under Bihar Finance Act, 1981 and as such the above amount has been determined as taxable in Bihar and the same has … sent from Pondicherry to Bihar are admittedly iron and steel and iron and steel being declared goods Under Section 14 of the Central Sales Tax Act, 1956 can be taxed only once and that too @ 4% under

Associated Cement Companies Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 14; Bihar Sales Tax Rules, 1983 - Rule 3(4); Constitution of India - Article 215; Contempt of Courts Act, 1971 - Sections 2

Reported in : [2004(2)JCR594(Jhr)]; [2005]139STC62(Jharkh)

P.K. Balasubramanyan, C.J.1. The writ petitioner was a assessee under the Bihar Finance Act. The writ petitioner, among other things, manufactures and sells cement. It had two factories for manufacture of cement … Patna Circle by invoking Rule 3(4} of the Bihar Sales Tax Rules, 1983. Such permission was granted and the Company was filing its returns before … at Sindri and other was in Chaibasa. Both the units at Sindri and Chaibasa had separate registrations under Section 14 (corresponding to present Section 13) of the Bihar Act. The Company claimed that it had different outlets for

Commissioner of Income-tax Vs. Goslino Mario and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1983; Income Tax Act, 1961 - Sections 5, 9(1), 10(14), 15, 17(2), 143(3) and 256(1)

in law in holding that the Explanation added to Section 9(1)(ii) of the Income-tax Act, 1961, by the Finance Act, 1983, with retrospective effect from April 1, 1979, was only procedural in nature and as such applicable to the … were not taxable in India was not accepted by the Income-tax Officer who completed the assessment under Section 143(3) of the Income-tax Act, 1961, hereinafter referred to as the Act. The matter was carried in appeal before

Arun Kumar Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 3, 4, 14, 17(5), 20(1), 25(3) and 33; Bihar Sales Tax Rules, 1983 - Rule 3(1), 3(3) and 3(4); Bihar Excise Act - Sections 22

in the district of Patna which falls within the jurisdiction of City West Circle. He is registered under Section 14 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act'). The petitioner is also registered under … Rules') and restraining the respondents from taking any steps including the proceeding under Section 17(5) of the Bihar Finance Act, 1981 for realisation of the sales tax for the aforesaid period.2. Subsequently, the petitioner also challenged the order … the provisions contained in Rule 3(4) of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as 'the Rules') and restraining the respondents from taking

Jodhan Real Estate Development Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1996)56ITD90(JP.)

the revival of levy of wealth-tax in the case of closely held companies by Section 40 of the Finance Act, 1983, the assessee filed its return of wealth for the assessment year 1984-85 on 30-3-1985 declaring total wealth of … assessee filed its return of wealth for the assessment year 1984-85 on 30-3-1985 declaring total wealth of Rs. 14,52,800. On assessment, the Assessing Officer enhanced the valuation of each property and computed the net wealth at Rs.

Commissioner of Income-tax, New Delhi Vs. Eli Lilly and Company (India ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 4(2), 5, 5(2), 9, 9(1), 14, 15, 30 to 38, 40, 90, 90A, 115A, 115B, 115BB, 115BBB, 115E, 132(5), 133A, 159A, 160, 160(1), 161, 162, 163, 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 190, 191, 192, 192(1), 192(1A), 192(2), 193, 194, 194A, 194B, 194BB, 194D, 200, 200(1), 200(3), 201, 201(1), 201(1A), 203, 203A, 204, 206, 221, 271(1), 271A, 271AA, 271B, 271BA, 271BB, 271C, 271C, 271CA, 271E, 271F, 271FA, 271FB, 271G, 272A, 272AA(1), 272BB(1), 272BB(1A), 272BBB(1), 273(2), 273B and 276B; Companies Act, 1956; Finance Act, 1983; Finance Act, 1999; Income Tax Act, 1922 - Sections 4 and 42(1); Income Tax Rules, 1962 - Rules 36A, 37 and 114A; Constitution of India - Article 245

Reported in : 2009BusLR418(SC); (2009)223CTR(SC)20; [2009]312ITR225(SC); JT2009(5)SC78; 2009(4)SCALE384; [2009]178TAXMAN505(SC); 2009(4)LC1742(SC); 2009AIRSCW3104

services rendered in India. According to the learned Counsel, the insertion with retrospective effect from 1.4.1979 by the Finance Act, 1983, however, was not all inclusive. According to the learned Counsel, despite the said Amendment, amounts paid to foreign … The sum which is to be paid may be income out of different heads of income mentioned in Section 14, that is to say, income from salaries, income from house property, profits and gains of business, capital gains

Pro Agro Seeds Co. (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 19 and 19(1); Bihar Sales Tax Act, 1959 - Sections 14(2), 15(5), 17(1), 17(2), 17(4), 17(5), 18, 18(1), 19(1), 19(3), 25, 25(3) and 49; Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Union Practices Act, 1971; Custom Act, 1962 - Sections 28; Bihar Sales Tax Rules, 1983 - Rules 18 and 20

the consequential demand notices also dated 20.11.2006 for the years 1997-98, 1998-99, 1999-2000, 2000-01 and 2001-02 under Bihar Finance Act, 1981 (hereinafter referred to as 'the Act').2. The case of the petitioner as set out in the writ … conditions laid down under Rule 20 of the Bihar Sales Tax Rules, 1983. In this context, the case of the petitioner is that Rule 20 … dealer to whom grant of registration certificate has been refused under the third proviso to Sub-section (2) of Section 14, in respect of any period has, for any reason, escaped assessment or any turnover of any such dealer

Naveen Hotels Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1997)57TTJ(Bang.)241

doing hotel business was, in fact, a specified asset attracting wealth-tax liability as contemplated in s.40(3)(vi)(b) of the Finance Act, 1983. He fixed the value at Rs. 8 lakhs, as per assessees books, and held that the same should … whether the assessee is entitled to the exemption provided for in s. 40(3)(vi) of the Finance Act, 1983. Sec. 40 of the Finance Act, 1983, reads as under : "40. Revival of levy of wealth-tax in the … agreement and also the findings of the Dy. CIT(A)s order under s. 144A of the IT Act, for the asst. yr. 1984-85 and the CITs

Naveen Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

doing hotel business was, in fact, a specified asset attracting wealth-tax liability as contemplated in s.40(3)(vi)(b) of the Finance Act, 1983. He fixed the value at Rs. 8 lakhs, as per assessee's books, and held that the same should … whether the assessee is entitled to the exemption provided for in s. 40(3)(vi) of the Finance Act, 1983. Sec. 40 of the Finance Act, 1983, reads as under : "40. Revival of levy of wealth-tax in the … agreement and also the findings of the Dy. CIT(A)'s order under s. 144A of the IT Act, for the asst. yr. 1984-85 and the CIT's