Advanced Search Results

Balsara Hygiene Products Ltd. and Another Vs. D.S. Saxena and Another

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 30, 31, 32, 33, 34, 35, 36, 37, 37(3) and (3)A and 80B; Constitution of India - Articles 19 and 226; Finance Act, 1983 - Sections 17

Reported in : 1994(2)BomCR164; [1994]208ITR623(Bom)

declaration that the amendment made to section 37 of the Income-tax Act, 1961, by section 17(b) of the Finance Act, 1983, by inserting sub-sections (3A) to (3D) is bad in law, illegal, invalid and violative of the petitioners' fundamental … India, the petitioners are seeking a declaration that the amendment made to section 37 of the Income-tax Act, 1961, by section 17(b) of the Finance Act, 1983, by inserting sub-sections (3A) to (3D) is bad in law,

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 … seeds for the period 1997-98 to 2001-02. The further case of the petitioner is that a proceeding under Section 19 of the Act was initiated against it on the basis of a judgment of the Patna High Court

Stumpp Schuele and Somappa Ltd. Vs. Dy. Cwt

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (2002)74TTJ(Bang.)253

is includible in the wealth of the company, by virtue of clause (via) of section 40(3) of the Finance Act, 1983, exempting the portion therein under workers canteen and land appurtenant thereto. The old buildings in the 1/2 portion … year should be determined only by adopting the cost index notified by government to the value determined in 1980-90 (for the assessment years 1990-91 to 1992-93 only).We have heard Shri Parthasarathi, the learned counsel for the assessee

Stumpp Schuele and Somappa Ltd. Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

is includible in the wealth of the company, by virtue of Clause (via) of Section 40(3) of the Finance Act, 1983, exempting the portion therein under workers canteen and land appurtenant thereto. The old buildings in the 1/2 portion … all the aforesaid appeals, the assessee has raised almost common issues while questioning the orders dt. 29th Feb., 1996, and 23rd June, 1997, of the CWT(A)-I, Bangalore, for the aforesaid assessment years.Hence, all these matters are being

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … challenged the vires of Rule 13A of the Bihar Sales Tax Rules, 1983 as amended by notification dated 01.2.2000 and also Section 21(1)(a)(1) of the … two years, the petitioner was surprisingly served with a notice purported to be under Section 17(2) read with Section 19(1) of the Act whereby the petitioner was directed to appear before the Deputy Commissioner of Commercial Taxes with

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

of Income, Tax, Dehradun and Anr. : [2005]279ITR310(SC) . The explanation which was in question was added by Finance Act, 1983 with effect from 1979 was to the following effect:Explanation.--For the removal of doubts, it is hereby declared that … and marketing of lottery tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the … the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Court.Surinder Sarup, J.15. I agree. Bihar Finance Act, 1981, Sections 33(5)(b) and 31(5)(a) - Bihar Sales Tax Rules, 1983, Rule 19--Constitution of India, Articles 226 and 227--Patna High Court Rules, 1916, Chapter XXI, Rules 3, 1-A and … 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

Commissioner of Income-tax Vs. Pulikkal Medical Foundation Pvt. Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(22) and 10(22A); Taxation Laws (Amendment) Act, 1970

Reported in : [1994]210ITR299(Ker)

benefit of exemption as provided therein should not be allowed to the assessee.'19. Before the amendment by the Finance Act, 1983, with effect from April 1, 1984, the definition of the words 'charitable purpose' occurring in Section 2(15) of

Commissioner of Wealth-tax Vs. Vgp Housing Pvt. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 27A; Finance Act, 1983 - Sections 40; Welth Tax Rule - Rules 3, to 19 and 20

Reported in : (2008)214CTR(Mad)709; [2008]296ITR148(Mad); [2009]176TAXMAN273(Mad)

cannot be excluded from the levy of wealth-tax in view of the provision of Section 40 of the Finance Act, 1983. While allowing the appeals, the Tribunal also given a direction to the Assessing Officer to value the impugned … P.P.S. Janarthana Raja, J. 1. These appeals are filed under Section 27A of the Wealth-tax Act, 1957 by the Revenue, against the order of the Income Tax Appellate Tribunal, Chennai Bench 'B', Chennai in W.T.A.

Pallonji Shapoorji and Co. (P) Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)102ITD101(Mum.)

Nawab Sir Mir Osman All Khan (supra).16. Learned Counsel further submitted, under Sub-section (5)(b) of Section 40 of Finance Act, 1983, Section 4(7) of the WT Act would not be in conformity with the charging provision, i.e., Sub-section (2) of … occupy premises belonging to a co-operative housing society are taxable assets under Section 40 of the Finance Act, 1983 in the case of a private limited company? Assessee has filed its return of wealth on 9th May,