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Union Of India Vs. M/s. Ganpati Dealcom Pvt. Ltd. Tthrough Managing Di ...

Court : Supreme Court of India

Subject : Land Acquisition

and treat the attorney as owner for the purpose of income­ tax as per the provisions of the Finance Act, 1987. If the sole purpose of entering into such a transaction is the violation of existing law which has … (This would bring in the doctrine of advancement, so as to rebut the presumption of resulting trust under section 82 of the Trusts Act). 20 Whichever alternative is adopted, it may be desirable to make an exception for

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises … before the Supreme Court in C. A No. 297 of 1983, disposed of by the judgment re-ported in 1987 (32) ELT 234 (SO, and the ratio of the Court's judgment has already been noted earlier. Of course, … the Hon'ble SC, the Central Excise duty amounting Rs. 5 2150 492 82 for the period from 6.11.1980 to 15.3.1983 as detailed out above under

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised … relied on Tribunal's decision reported in (i) 1989 (23) ECR Page 385 - Paras 33,127,129 and 130 (ii) 1987 (28) ELT 126 (Tribunal), 1987 (11) ECR 632 (Tribunal) (iii) 1987 (11) ECR 228 (Madras) and (iv) 1987

Salem Advocate Bar Association, Tamil Nadu Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : ConstitutionCivil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 80, 89 and 115 - Order 5, Rules 9 and 17 - Order 9A Rule 4 - Order 10 - Order 17, Rule 2 - Order 41, Rule 11; High Court Act; Transfer of Property Act - Sections 106; Arbitration and Conciliation Act, 1996 - Sections 67 Sections 73; Legal Services Authority Act, 1987 - Sections 12, 20 and 20(5); Evidence Act, 1872; Industrial Disputes Act; Hindu Marriage Act; Indian Succession Act; Alternative Dispute Resolution and Mediation Rules, 2002; Prevention of Terrorist Act; Terrorist and Disruptive Activities Prevention Act; Narcotic Drugs and Psychotropic Substances Act; Prevention of Corruption Act; High Court Rules, 2003; Code of Criminal Procedure (CrPC) , 1973; Constitution of India - Articles 225 and 227; Family Courts Act, 1984; Civi

Reported in : AIR2005SC3353; 2005(5)ALD1(SC); 2005(5)ALLMR(SC)876; 2005(3)ARBLR81(SC); 2005(3)AWC2996(SC); 2005(3)BLJR1934; 2005(6)BomCR839; (2006)2GLR1312; JT2005(6)SC486; 2005(6)KarLJ5; (2005) 6 SCC 344

meet the expenditure for subordinate courts. Therefore, the Planning Commission and the Finance Commission must allocate sufficient funds from national resources to meet the demands … Lok Adalat in accordance with the provisions of Sub-section (1) of Section 20 of the Legal Services Authority Act, 1987 (39 of 1987) and all other provisions of that Act shall apply in respect of the dispute so … Arbitration and the parties choose Arbitration as their option. Of course, the parties have to agree for Arbitration. Section 82 of 1996 Act enables the High Court to make Rules consistent with this Act as to all proceedings

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

dated 22.2.2001 in Writ Petition No. 142/99 upholding the legislative competence of Parliament to levy service tax vide Finance Act, 1994 and Finance Act, 1998. According to the impugned judgment, service tax falls in Entry 97, List I … luxuries it was held that the said U.P. Tax on Luxuries Act, 1995, Andhra Pradesh Tax on Luxuries Act, 1987 and West Bengal Luxury Tax Act, 1994 were beyond the legislative competence of the State Legislature. In this … was introduced in Parliament. Clause 119 of the Notes sought to substitute Sections 65, 66 and 68 and amend Section 67 of the Finance Act, … in exercise of the power conferred by Article 246(1) read with Entry 82 of List I. It was further held that though it was unconventional

Hmt Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1997)57TTJ(Bang.)39

of opening WDV is not permissible. The appellant claims that the statute was introduced w.e.f. 1984-85 by the Finance Act, 1983, which came into effect from 1st April, 1984, which meant that initial depreciation admissible for assessment years … by the judgment of the Karnataka High Court dt. 13th April, 1992 in ITRC Nos.104 and 105 of 1987 in the assessees own case for asst. yr. 1981-82.Following the said line therefore, we also hold that the … the asst. yr. 1983-84 or any earlier assessment year. These wordings of section in no way can be interpreted to imply that the provisions are

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

inserted by the Finance Act 1983 with effect from 1st April 1984. The two provisos were added by Finance Act 1987 with effect from 1st April, 1988. The second proviso was substituted by Finance Act, 1989 with effect from … January, 1990 the judgment in R.B. Jodha Mal Kuthrada v. CIT (1978) 82 ITR 570 and relying on the G.P.Singh's Principles of Statutory Interpretation, 4th … the date of filing of Return of Income ignoring the fact that said amendment to the provisions of Section 43B of the I.T. Act was made with effect from 1st April, 2004 i.e. from Assessment Year 2004-05

Jai Pal Sharma Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2000)72ITD485(Delhi)

to point out that provisions of section 80CCA of the Act were brought to the statute through the Finance Act, 1987 with a view to provide incentive to the net savings to be made by different types of assessees. … Co. Ltd. [1970] 75 ITR 191 which was reiterated in Kedarnath Jute Mfg. Co. Ltd v. CIT [1971] 82 ITR 363 in which it was laid down that a receipt which in law cannot be regarded as

Voltas Limited Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1999)(83)LC798Tri(Mum.)bai

1988 when no SED was applicable. They argued that SED was introduced only by Section 82 of the Finance Act of 1988. Since the goods were purchased when no SED was in force no liability to pay SED … they were merely buyers of the items and not manufacturers. The goods were purchased, in the years 1986, 1987 and 1988 when no SED was applicable. They argued that SED was introduced only by Section 82 of

Collector of Central Excise Vs. Indian Pistons Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1990)LC510Tri(Delhi)

Excise Duty (SED) levied in the Finance Bill, 1988 vide its Clause 82 which laid down that there shall be levied and collected a Special … date of imposition of duty; (v) a contrary interpretation would amount to giving retrospective effect to the Finance Bill/Finance Act for which there is no legal authority.4. As regards the first proposition, Shri Iyer pointed out that the … the case of Vazir Sultan Tobacco Co. Ltd. reported in 1985 (21) ELT 757, TELCO case reported in 1987 (28) ELT 462 as well as the Tribunal's order in Appeal No. 3206/88-B.I in the case of Collector … Bill and there is also a declaration in the Finance Bill under Section 3 of the Provisional Collection of Taxes Act, 1931 in regard to