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Man Singh, Partnership Firm Vs. State of Jharkhand Through the Commiss ...

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 46 and 48; Bihar Sales Tax Rules, 1983 - Rule 13A; Constitution of India - Article 226

Reported in : [2003(3)JCR333(Jhr)]; [2006]143STC6(Jharkh)

appeal, the assessee filed a revision before the Commercial Taxes Tribunal, Jharkhand under Section 46 of the Bihar Finance Act. It was again argued before the Revisional Authority that the Assessing Authority had erred in proceeding on the … authority was in error in considering the matter under Rule 13 A of the Bihar Sales Tax Rules, 1983. The Appellate Authority held that the assessee had not been able to make out a case that the

Controller of Estate Duty Vs. Rebala Subbarami Reddy

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Estate duty Act, 1953 - Sections 44, 46(1) and 46(2)

Reported in : [1989]175ITR187(AP)

that section.' 7. Section 46 corresponds to and is practically a reproduction of section 31 of the English Finance Act, 1939. The language employed in the section is highly involved and does not admit an easy understanding of

Tulsidas V. Patel (P.) Ltd. Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1998)65ITD287(Mum.)

Act shall be so construed as to be in conformity with the provisions of section 40 of the Finance Act, 1983. Section 2(e) of the Wealth-tax Act is one such provision which should be read only in conformity with the … in the assessee's case for assessment years 1988-89 and 1989-90 dated 9-12-1994 in Wealth-tax Act Nos. 45 & 46 of Bombay 1993. Further, the learned Departmental Representative also filed the recent order delivered by the 'E' Bench

Tulsidas Vs. Patel (P) Ltd. V. Wealth Tax Officer

Court : Mumbai

Subject : Direct Taxation

Reported in : (1998)61TTJ(Mumbai)282

Act shall be so construed as to be in conformity with the provisions of section 40 of the Finance Act, 1983. Section 2(e) of the Wealth Tax Act is one such provision which should be read only in conformity with … the assessees case for assessment years 1988-89 and 1989-90 dated 9-12-1994 in Wealth Tax Act Nos. 45 & 46 of Bombay 1993. Further, the learned Departmental Representative also filed the recent order delivered by the E Bench

Aeroplane Shoe Factory Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)28ITD478(Delhi)

further pointed out that a similar amendment by which Explanation 2 was inserted to Section 37(2A) by the Finance Act, 1983 had been expressly made retrospective from 1-4-1976 and, therefore, since in the amendment to Section 263(1) as mentioned … Bench 'C' of the Appellate Tribunal in the case of Agro Exports Ltd. v. ITO [1988] 25 ITD 46 wherein it was held that the Explanation to Section 263(1) as inserted by the Taxation Laws (Amendment) Act,

Asstt. Controller of Estate Duty Vs. Rebala Subbarami Reddy

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (1985)11ITD188(Hyd.)

English decision in McDougal's Trustees v. IRC [1983] 143 ITR 698 (Appendix) dealing with analogous provisions in the Finance Act, 1984, and the Finance Act, 1939 (UK). Great stress had been laid by the learned departmental representative on … Reddy) due to three persons from the deceased as on the date of death do not abate under Section 46(1) of the Estate Duty Act, 1953 ('the Act') and that, similarly, debts discharged aggregating to the extent of

Vijaya Bank Vs. S. Bhathija and Another

Court : Karnataka

Subject : BankingCompany

Acts : Banking Regulation Act, 1949 - Sections 21 A and 46A; Banking Laws (Amendment) Act, 1983; Code of Civil Procedure (CPC), 1908 - Sections 34, 151 and 152 - Order 6, Rule 4; Mysore Usurious Loans Act, 1923; Usurious Loans Act, 1918;

Reported in : AIR1994Kant123; [1994]79CompCas478b(Kar); [1995]82CompCas161a(Kar); ILR1993KAR2035; 1992(2)KarLJ609

rendered prior to the introduction of S. 21A in the Banking Regulation Act, by the Banking Laws (Amendment) Act, 1983 with effect from 15-2-1984. Section 21A reads :'21 A. Rates of interest charged by banking companies not to … of a mortgage transaction where money is advanced on the security of landedproperty, even in England ..... Inagricultural financing, the question of the normal commercial banking conditions as in overdrafts would not come into play and the … advances or other financial accommodation to be made by commercial banks. Section 46(4) of the Banking Regulation Act confers power on the Reserve Bank to

Controller of Estate Duty Vs. A.L. Sreenivasa Shenoy

Court : Kerala

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 46(1)

Reported in : [1988]172ITR71(Ker)

31 A T C 153 : [1983] 143 ITR 698 on the basis of Section 31 of the Finance Act, 1939 (U.K.), corresponding to Section 46(1) of the Estate Duty Act, 1953. In the circumstances, we answer question

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

this Section 3 of the Central Excises & Salt Act, 1944 was amended vide Section 46 of the Finance Act, 1982 (14 of 1982) to provide for the levy of duty at a value of the said goods … regards the central excise duty concession on the goods cleared to the Indian market it was only in 1983 that the Government decided to allow the units in the KAFTZ and the SEEPZ to sell their goods,

Eureka Forbes Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2) and 19(1); Constitution of India - Articles 226 and 227

by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Section 19(1) read with Section 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ … Taxes, Patna, issued one order (annexure 4) in terms with Rule 7(10)(4) of the Bihar Sales Tax Rules, 1983, by which permission was granted to the petitioner to furnish consolidated return, with respect to business premises situated … the aforesaid periods. The petitioner thereafter filed petition for revision under Section 46(4) of the Bihar Finance Act, 1981, which has also been rejected by