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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)

every person who is subjected to be charged under Section 4 of the Act. The Legislature, by the Finance Act, 1983, introduced a new chapter--Chapter VI-B--containing only one provision--Section 80WA--imposing restriction on certain deductions in the case of … further submitted that the amendments made to Section 205(2) and 350 of the Act by the Companies (Amendment) Act, 1988, and the provisions of Schedule XIV inserted by the said Amendment Act with retrospective effect from April 2, … Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 301/Coch. of 1991. The assessment year concerned is 1988-89. The relevant accounting period ended on

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

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

every person who is subjected to be charged under section 4 of the Act. The legislature, by the Finance Act, 1983, introduced a new chapter-Chapter VI-B containing only one provision s. 80WA-imposing restriction on certain deductions in the … further submitted that the amendments made to ss. 205(2) and 350 of the Act by the Companies Amendment Act, 1988 and the provisions of Sch. XIV inserted by the said Amendment Act with retrospective effect from 2nd April, … Tribunal, Cochin Bench, in ITA No. 301/Coch/1991. The assessment year concerned is 1988-89. The relevant accounting period ended, 31st Oct., 1987. The assessee sought reference

Dabur India Limited Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 6, 9, 14, 28, 29, 30 to 43D, 59, 71, 72(1), 72(2), 73(3), 80A, 80A(1), 80AB, 80B, 80B(5), 80C to 80U, 80IB, 80HHC, 143(1), 143(2) and 260A; Taxation Laws (Amendment and Miscellaneous Provisions) Act; Finance Act, 2001; Finance Act, 1988

Reported in : 219(2008)DLT152

classified under the five heads provided therein i.e (A) - Salaries(B) - Interest on securities (omitted by the Finance Act, 1988 w.e.f from 1.4.1989).(C) - Income from house property(D) - Profits and gains of business or profession(E) - Capital … normal course in contrast to calculation of income i.e, profit and gain for the purpose of deduction under Chapter VI-A of the Act, in particular, Section 80IB and Section 80HHC.9.2 The Scheme of the Act:- Chapter I

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

to any resident payee Any payer to a non-resident payee 40(a)(i) N.A. 40(a)(i) N.A. Position as amended by Finance Act, 1988 (Applicable in CIT v. Herbalife, [2016]. 384 ITR276(Del) which dealt with AY200102): Payable Outside India Payable in India … non-resident, not being a company or to a foreign company, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before … $~ * 1 (SB) + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA

Hindalco Industries Limited Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2004)(0)ELT0TriDel

of 1988 to Chapter 79 would not be effective from 13-5-88 when the Finance Bill was enacted as Finance Act of 1988. It was therefore urged that the ratio of this decision would apply to the present case … 1. This appeal is directed against the order of the Collector of Central Excise, Allahabad. The Collector in his

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

Central Act 26 of 1988 with the product description in the CET Act with effect from 16.3.1988. By Finance Act 2 of 1996, Chapter Heading 2404 of the Central Excise Tariff Act was re-cast and substituted, and chewing … 2000, levying tax under Entry-II, Part-J of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 ('TNGST Act' in short). The petitioners filed a revision before the Deputy Commissioner (C.T.). The revisional authority confirmed

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

Subject : Direct Taxation

Finance Act, 1984, w.e.f. 1-4-1985 and Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. (d) Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. 21. A perusal of section 40 reveals that firstly it starts with a non obstante clause. … as machinery provision in respect of non-resident shipping companies. It provides for determination and collection of tax. Thus, Chapter XVI of the Act in respect of deducting tax at source would not apply in such cases. Consequently,

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was … J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu … carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of goods but does not include a

Suryalatha Spinning Mills Ltd. and anr. and Suryavanshi Finance and In ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(2), 32A, 33AC, 72, 73, 74, 74A, 80J, 80HHC, 80HHD, 80VVA, 115J, 115J(1), 115J(1A) and 115J(2)

Reported in : [1997]223ITR713(AP); [1997]93TAXMAN310(AP)

petitioner for the assessment year 1990-91 became nil. The petitioner says that section 115J was inserted by the Finance Act, 1987; and a new concept of book profit was introduced; and the provisions of section 80VVA were deleted. … was deleted and section 115J was introduced by way of an independent Chapter XII-B in the Income-tax Act and it came into force from the … tax on companies was dealt with by section 80VVA which was inserted in 1983 but from the year 1988-89 that provision was deleted and section 115J was inserted. Sample studies carried out by the Central Board of … Quadri J.1. In these four writ petitions, the constitutional validity of section 115J of the Income-tax Act, 1961, is questioned. As the question raised in

V.R. Nedunchezhian Vs. State

Court : Chennai

Subject : Criminal

Acts : Prevention of Corruption Act, 1947 - Sections 19(3) and 20; Indian Penal Code (IPC), 1860 - Sections 109, 120, 120A, 120B and 409; Prevention of Corruption (Amendment) Act, 1988 - Sections 13, 13(1) and 13(2); Code of Criminal Procedure (CrPC) , 1974 - Sections 161, 164, 173, 227, 239, 240, 245, 245(1), 397, 397(2) and 401; Evidence Act - Sections 10; Special Courts Act, 1979 - Sections 11 and 11(1)

Reported in : 1999(2)ALD(Cri)559; 2000CriLJ976

and rejected to discharge him.18. Mr. V.R. Nedunchezhian, arrayed as A-3 in C.C. No. 15/97 is the former Finance Minister of Government of Tamil Nadu during the relevant period 1995-96. After the formation of the new Government, … by the police. After independence, we had the Prevention of Corruption Act, 1947. Later, the Prevention of Corruption Act, 1988 came into force to contain corruption. Vigilance Commission came into being both at the Centre and the States … for presuming that the accused has committed an offence triable under this Chapter, which such Magistrate is competent to try and which, in his opinion … ORDERM. Karpagavinayagam, J. 1. The God is omnipotent, omniscient and omnipresent. Now, we have been seeing