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A.C.i.T. and D.C.i.T. Vs. Shri Raghunath B. Taware

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2008)302ITR136(Pune.)

together. First two provisions have been introduced by the same Finance Act 1972 Section 115BB was introduced by Finance Act 1986 seeking to replace Section 80 TT which was introduced by Finance Act 1972. In all these sections reference … person as observed by the Hon. Madras High Court in the case of Janab A. Syed reported in 39 ITR page 660 wherein it has been held as under: What is a bet? A bet is merely

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu Taxation Special Tribunal Act, 1992 - Sections 2, 6, 23, 24, 24(9) and 42; Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004 - Sections 3; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 3, 3A, 3B, 3C, 3D, 3E, 4, 7A, 11, 12, 16, 16(5), 16(6), 30, 31, 31A, 32, 32(2), 33, 34, 34(2), 35, 36, 36(2), 36(3), 36(3A), 36(6), 37, 37(1), 38, 38A, 39 and 52; Central Sales Tax Act, 1956 - Sections 9(2); Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 - Sections 3; Tamil Nadu Additional Sales Tax Act, 1970; Tamil Nadu Sales Tax (Surcharge) Act, 1971; Tamil Nadu Taxation Special Tribunal (Amendment) Act, 2005; Finance Act, 1999 - Sections 3, 7, 10C and 89; Income Tax Act - Sections 2 and 10B; Extra Provincial Jurisdiction Act, 1947 - Sections 4; Merged State's Law

Reported in : (2009)21VST581(Mad)

insertion or omission. If such amendments are made, they can be regarded as textual amendments. For example, the Finance Act, 1999 made certain extensive amendments to the Income-tax Act. Section 3 of the Finance Act, 1999 provides for … of sales tax under the said Act, the Government passed the Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 (Act No. 58 of 1986) for establishment of Special Appellate Tribunal as the highest hierarchy. Under Section 3 … as against the order passed under Sub-section (2), (3A) or (6) of Section 36 by the Appellate Tribunal. Section 39 provided that the appeals or revisions under Sections 37 and 38 are to be heard by a Division

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … (ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is shall … Bank of India, Karol Bagh, New Delhi for assessment years 1978-79 to 1986-87. It is further stated that after selling away the primary gold belonging

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

Subject : Service Tax

to the petitioner, whereby the petitioner-company has been asked to get itself registered under Section 69 of the Finance Act, 1994 (hereinafter referred to as, 'the Finance Act, 1994'), inasmuch as the petitioner-company has been, according to respondent … of charge or under a contract of personal service.27. The term 'service', as defined under the Consumer Protection Act, 1986, reads as under:'service' means service of any description which is made available to potential users and includes the

United India Insurance Co. Ltd. Divisional Manager Vs. N.M. Mohammed J ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : MRTP

after raising a loan of ` 14.35 lakh from the Karnataka State Finance Corporation and from his personal resources. The said lorry with rig unit … Dr. B.C. Gupta, Presiding Member This revision petition has been filed under section 21(b) of the Consumer Protection Act, 1986 against the impugned order dated 27.09.2006, passed by the Karnataka State Consumer Disputes Redressal Commission (for short the … condoned. 8. Further, the State Commission have examined in detail the issue of fitness certificate by referring to section 39 and 56(1) of the Motor Vehicles Act and also referred to the definition of transport vehicle including that

Crown Re-roller (P) Ltd. Vs. State of Orissa in the Department of Fina ...

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 14; Orissa Sales Tax Rules, 1947 - Rule 39;

Reported in : 2004(I)OLR107; [2005]139STC305(Orissa)

for decision is whether the State Government wh.ile exercising the power of issuing a notification under the Bihar Finance Act could deny benefits declared by the State Government under its Industrial Incentive Policy and the Supreme Court held … that the petitioner company has come to this Court for sales tax benefits under the Industrial Policy Resolution, 1986.2. The State Government of Orissa formulated the Industrial Policy Resolution, 1986 effective from 1.4.1986 announcing a package of … issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of … 1947.12. Section 14 of the Orissa Sales Tax Act, 1947 and Rule 39 of the Orissa Sales Tax Rules, 1947 provide for refund of tax,

N. Parthasarathy Vs. Controller of Capital Issues and anr.

Court : Supreme Court of India

Subject : Company

Acts : Capital Issues (Control) Act, 1947 - Sections 3; Companies Act, 1956 - Sections 3(6), 55A, 61, 62, 63, 72 and 81(1A); Constitution of India - Articles 14, 39, 136, 226 and 298; Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2

Reported in : AIR1991SC140; [1991]72CompCas651(SC); (1991)2CompLJ1(SC); JT1991(2)SC218; 1991(1)SCALE675; (1991)3SCC153; [1991]2SCR329

only at Rs. 65/- per share. Thus, as against 35.5% holding of Ambani - Reliance Group, the public finance bodies, which held 40% shares before they diluted their holdings in favour of the Ambani group, would have … Services Ltd. was incorporated as a private limited company on 1st October, 1986 with a paid-up capital of Rs.l 1,000/-. It is evident that even … as for a declaration that the transfer of 39 lakh shares of Larsen & Toubro Ltd. held … and Leasing Ltd., which is a satellite company of the house of Ambanis.11. Thus, BOB Fiscal Services merely acted as a conduit for funneling shares from the public financial institutions to the Ambani group and this interpolation … agreeing to such reduction and to pass on their vested rights Under Section 81 of the Companies Act to preemptive allotment of shares in Larsen

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Companies Act, 1956 - Sections 205, 205(1), 205(2), 348, 349 and 350; Income Tax Act, 1961 - Sections 28, 32AB, 32AB(1), 32AB(2), 32AB(3), 32AB(5), 43, 72, 73, 115J, 115JA and 115J(1); Unit Trust of India Act, 1963; Finance (No. 2) Act, 1996

Reported in : [1999]237ITR706(Ker)

be treated as part of the same business.48. We have considered the matter. Section 32AB inserted by the Finance Act, 1986, with effect from April 1, 1987, Sub-sections (1), (2) and (3) thereof, relevant for the purpose of this … in force for the subsequent assessment years. Later, the Legislature has inserted a new provision, Section 115JA by Section 39 of the Finance (No. 2) Act, 1996 (33 of 1996), with effect from April 1, 1997. In the

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1998)149CTR(Ker)538

be treated as part of the same business.30. We have considered the matter. Sec. 32AB inserted by the Finance Act, 1986 with effect from 1st April, 1987, sub-ss. (1), (2) and (3) thereof, relevant for the purpose of this … Later, the legislature has inserted a new provision, s. 115J by s. 39 of the Finance (No. 2) Act, 1996 (33 of 1996) with effect … relevant accounting period ended, 31st Oct., 1987. The assessee sought reference of as many as 12 questions under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion of this Court.

Duncan Agro Industries Ltd. Vs. Union of India

Court : Delhi

Subject : Excise

Acts : Customs Act, 1962 - Sections 2 and 6; Central Excise Rules, 1944 - Rules 4, 5, 6, 9(1), 9(2), 10, 52A(1), 52A(4), 53, 210 and 226; Central Excise Act, 1944 - Sections 2, 4, 11A, 11A(1), 11A(2), 12A, 19, 21, 25, 26, 35P, 37, 37(2), 37A, 38(2) and 39; Constitution of India - Article 20(3)

Reported in : 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)

Matched in: Citation 1988(18)ECC358; 1988(19)LC131(Delhi); 1989(39)ELT211(Del)