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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

dated 7-1 -2000 (Annexure 7-A). The said circular provides, inter-alia, that the refund can be granted only under Section 42 of the Bihar Finance Act, read with Rule 34 of the Bihar Sales Tax Rules, 1983, to those … 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

State of Bihar and ors. Vs. Steel City Beverages Ltd. and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990 - Rules 2 and 3; Bihar Sales Tax Rules, 1983 - Rule 42(7); Income Tax Act, 1961; Bihar Finances Act, 1981 - Sections 58(1);

Reported in : 1998VIIIAD(SC)371; AIR1998SC235; 1999(1)BLJR10; [1999]235ITR131(SC); JT1998(8)SC49; (1999)IIMLJ15(SC); 1998(6)SCALE184; (1999)1SCC10; [1998]Supp3SCR5; [1999]112STC185(SC)

is engaged in the business of manufacturing soft-drinks and beverages. It is a registered dealer under the Bihar Finance Act, 1981. It filed a writ petition being Civil Writ Jurisdiction Case No. 1118 of 1992, through its Director-respondent … Government and its officers, appellants herein, to accord permission Under Rule 42(7) of the Bihar Sales Tax Rules, 1983 and exempt it from using Form No. XXVIII-B. While the petition was pending before the High Court, it … State Government in exercise of the powers conferred by Sub-section (1) of Section 58 of the Bihar Finance Act, made the Deferment Rules. An examination

Commissioner of Income Tax Vs. Dhall Enterprises and Engineers (P) Ltd ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1) and 42; Finance Act, 1995; Finance Act, 1966; Finance Act, 1983; Finance (No. 2) Act, 1991; Income Tax Rules, 1962 - Rule 5

Reported in : [2006]287ITR435(Guj)

plant was fixed at Rs. 750 (Rupees seven hundred fifty only) at that point of time. Subsequently, by Finance Act, 1983, the said ceiling has been increased to Rs. 5,000 (Rupees five thousand only).7. On 21st July, 1966, the … respect of any plant or machinery the cost of which gets amortised in one or more years, under Section 42 of the IT Act relating to the special provision for deduction in respect of business of prospecting for

N.B. Abdul Gafoor Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)29ITD227(Mad.)

we are of the opinion that the assessee is entitled to succeed. Sec. 80HHC was inserted by the Finance Act, 1983 with effect from 1-4-1983. Introducing this scheme, the Finance Minister stated as follows--140 ITR (St.) 25 at 29: … stated as follows--146 ITR (St.) 41, in Circular No. 372, dt. 8-12-1983: 42.1 With a view to encouraging larger exports of certain goods, the Finance … 1. These appeals relate to the claim of the assessee for deduction under Section 80HH of the Income-tax Act, 1961.2. The admitted facts are as follows. The assessee is a registered firm.

Mrs. Sudha Sharma Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)44ITD351(Delhi)

exceeds the export turnover for the immediately preceding year by more than 10 per cent, thereof. 42.2 The Finance Act, 1983, has omitted the aforesaid provision with effect from 1-4-1983. Simultaneously, a new Section 80HHC has been inserted with

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 … a necessary incident thereof, transfers his interest in the immovable property which has been allotted to him. What Section 42, Clause (a), therefore, exempts from the rule of compulsory registration is an instrument relating to 'shares in a

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 … territorial in operation. In that case, the question which arose for determination before the Federal Court was whether Section 42(1) of the 1922 Act, which brought within the scope of the charging section 'interest' earned out of money

Dalmia Cement (Bharat) Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Minister (1983-84). Section 43B was introduced into the said Act for the first time by virtue of the Finance Act, 1983 with effect from 01.04.1984. In the said Budget Speech of the Finance Minister, the following reason had been … relevant time, i.e., 1984-85 and 1985-86. Similarly in Commissioner of Income Tax v. Mansukhlal Prahjibhai and Company:227. ITR 42.(MP), the High Court of Madhya Pradesh held that fee, which was introduced in Section 43B, would operate only

M. Babu Rao and ors. Vs. Deputy Registrar of Co-operative Societies/Of ...

Court : Andhra Pradesh

Subject : BankingTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 32(3), 32, 34, 34A, 56, 58, 60, 61, 61(1), 64, 66, 70, 70(2), 71, 71(1), 71(2), 71(3), 73, 76, 77, 78, 80, 115A, 115B, 117, 121 and 133; Andhra Pradesh Co-operative Societies (Amendment) Act, 1970; Andhra Pradesh Co-operative Societies Rules; Andhra Pradesh Mutually Aided Co-operative Societies Act, 1995 - Sections 36, 36A and 37; Andhra Pradesh Protection of Depositors and Financial Establishments Act, 1999; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969; Banking Companies Act, 1949; Banking Laws (Amendment) Act, 1983 - Sections 42; Banking Laws (Application to Co-operative Societies) Act, 1965; Banking Regulation Act, 1949 - Sections 2, 3,

Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)

course of being transacted on the commencement of Clause (iii) of Section 42 of the Banking Laws (Amendment) Act, 1983, so, however, that the said business shall be completed before the expiry of one year from such commencement, … for determination in these writ petitions, notice was issued to the Union of India in the Ministry of Finance, Department of Economic Affairs (Banking Division). Sri M. Ratna Reddy, learned counsel representing the Central Government, on instructions,

State of Bihar and ors. Vs. Harihar Prasad Debuka and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 301 to 305; Bihar Finance Act, 1981 - Sections 31(2); Bihar Finance (Amendment) Act, 1984

Reported in : AIR1989SC1119; 1989(2)BLJR85; 1989(1)SCALE464; (1989)2SCC192; [1989]1SCR796; [1989]73STC353(SC); 1989(1)LC684(SC)

of Permit See Rule 42 (2) of the Bihar Sales Tax Rules 1983) transferable) (Original-Not Serial No. (To be filled in by the permit-holder before … of Articles 301 and 304 of the Constitution of India.2. Sub-section (2-a) of Section 31 of the Bihar Finance Act, 1981 was substituted by Bihar Finance Act, 1984 as follows:(2-a) A person transporting goods shall carry a declaration … and 5 A the State Government issued a Notification dated December 26, 1967 purporting to exercise power under Section 42 of the Bihar Sales Tax Act, 1959 read with Rule 31B of the Bihar Sales Tax Rules, 1959