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Pooja Engineers Private Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 34; Bihar Finance Act - Sections 42

under Section 42 of the Bihar Finance Act, read with Rule 34 of the Bihar Sales Tax Rules, 1983, to those dealers, who have made the payment of tax. The payment of tax the been made by … from Maida, which is the raw-material. The petitioner is a registered dealer under the provisions of the Bihar Finance Act. It was also registered as a small scale industrial unit in 1987. The State Government with a view

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

section as 'salary earned in India' An Explanation was added to Section 9(1)(ii) of the Income-tax Act by Finance Act, 1983, which was inserted with effect from April 1, 1979, as follows :'For the removal of doubts, it is … claim. In para. 4 of the order of the Tribunal it was noticed that after the amendment of Section 34(1) by the Taxation laws (Amendment and Miscellaneous Provisions) Act, 1986, with effect from April 1, 1986, it was

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

as 'salary' earned to India An Explanation was added to section 9(1)(ii) of the Income Tax Act by Finance Act, 1983 which was inserted with effect from 1-4-1979 as follows :'Explanation.For the removal of doubts, it is hereby declared … claim. In para 4 of the order of the Tribunal it was noticed that after the amendment of section 34(1) by the Taxation Laws (Amendment and Mise. Provisions) Act, 1986 with effect from 1-4-1986, it was not necessary

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 … of the members over the property belonging to Sterling Bay Co-operative Housing Society Limited, e.g., bye-laws Nos. 24, 34, 43, 45, 47, 52, etc., which provide for limitations for the rights of the members against the land

The Tata Iron and Steel Company Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 10 and 34; Bihar Sales Tax Rules, 1983 - Rule 34

Reported in : 2005(1)BLJR229; [2005(1)JCR366(Jhr)]

to make application for refund in the statutory form namely Form XX under Section 42 of the Bihar Finance Act, 1981 read with Rule 34 of the Bihar Sales Tax Rules, 1983 which in fact relates to refund

Aman Coke Plant (P), Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

granted a certificate of exemption from payment of sales tax on purchase of raw material under the Bihar Finance Act (hereinafter referred to as the Act) for the period from 5.4.1993 to 4.4.1998. Before the exemption, certificate was … its grievance. No costs.A.K. Prasad, J.8. I agree Bihar Finance Act, 1981 - Section 42--Bihar Sales Tax Rules, 1983--Rule 34--Constitution of India, Article 226--Writ Petition for direction to refund sales tax, paid in excess of required amount--Not

Dunlop India Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1992)41ITD582(Kol.)

amount. In support of this claim the assessee relied on first proviso to Section 43B inserted by the Finance Act, 1987 which, as per decision of the Tribunal in ITO v. K.S. Lokhandwala [1989] 31 ITD 305 (Ahd.) … company, carried business of manufacture and sale of tyres and tubes in the previous year ending December 31, 1983, relevant to the assessment year 1984-85. The Company maintained its books of account on mercantile basis. The goods … E-Bench, Delhi in the case of Purolator India Ltd. v. IAC [1990] 34 ITD 286 under identical facts and circumstances".The other contention of the assessee

M. Kanagasabapathy Vs. the Special Officer,

Court : Chennai

Subject : Labour and Industrial

Acts : Tamil Nadu Co-operative Societies Act, 1983 - Sections 2(19), 3 to 20, 21 to 31, 32 to 36A, 37 to 51, 52 to 65, 66 to 72, 73 to 79, 80 to 89, 90, 91, 92 to 102, 103 to 110, 111 to 136, 137 to 142, 143 to 150, 151 to 156, 167 to 184; Tamil Nadu Payment of Subsistence Allowance Act, 1981 - Sectrion 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12; Bombay Co-operative Societies Act, 1925 - Sections 54; Bombay Industrial Relations Act, 1946; Life Insurance Corporation Act, 1956; Industrial Disputes Act, 1947 - Sections 2; Co-operative Societies Act; Industrial Employment (Standing Orders) Act, 1946; Companies Act, 1956; Criminal Law (Amendment) Act, 1952 - Sections 6 and 7; Indian Penal Code; Prevention of Corruption Act; Ghatwali Lands Act, 1859 - Sections 1 and 9; Court and Wards Act, 1870

Reported in : (2008)1MLJ270; 2007(5)CTC392

Acts to find out whether it is possible to construe harmoniously the provisions of Section 4 of the Finance Act and Section 49 of the Sugarcane Act. If it is not possible then an effort will have to … said decision, it was held that a Secretary in a Bank to which the Tamil Nadu Co-operative Societies Act, 1983 is applicable is an officer as defined in Section 2(19) of the said Act and therefore, he cannot … giving it overriding effect, can also be applied. Such a provision is there in the RDB Act, namely, Section 34. A similar situation arose in Maharashtra Tubes Ltd. v. State Industrial and Investment Corporation of India : [1993]1SCR340

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 … States Supreme Court in Virginia State Board of Pharmacy v. Virginia Citizens Consumer Council, Inc. 48 US SCR 346. The question examined was whether protection of the First Amendment is available for 'commercial speech'. The issue arose

industrial Finance Corporation of India and anr. Vs. Shama Forge Co. L ...

Court : Delhi

Subject : Commercial

Acts : Industrial Finance Corporation Act, 1948 - Sections 30; Code of Civil Procedure (CPC), 1908 - Sections 34

Reported in : 1993IIIAD(Delhi)461; 51(1993)DLT381; 1993(27)DRJ199

D.P. Wadhwa, J. (1) A petition Civil Misc. (Main) 85/74 under section 30 of the Industrial Finance Corporation Act, 1948 (for short 'the Act of 1948') and two suits (Suit No. 430/81 and Suit No. … the Code of Civil Procedure. The application was filed on 1 November 1983, but by order dated 31 March 1987 it was dismissed when the … 12% per annum, but that would be offending rule 6 and also could it then be said that section 34 of Civil Procedure Code . would be appliable? If I require the Ifci to pay compound interest at