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State, Cbi Vs. Sashi Balasubramanian and anr.
Supreme Court of India
Oct-31-2006
Criminal
Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R
(2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541
of Smt. Sashi Balasubramanian, cannot be said to have committed any offence at all.9. The Parliament enacted the Finance Act, 1998. It came into force with effect from 29.03.1998. Chapter IV of the said Act provides for the … and 471 of the Indian Penal Code, Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 and Section 136 of the Customs Act, 1962. The Company and its Directors, however, in the meanwhile filed
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Jodhan Real Estate Development Co. P. L ...
Rajasthan
Oct-04-2002
Direct Taxation
Wealth Tax Act, 1957 - Sections 3; Finance Act, 1983 - Sections 40 and 40(3); Finance Act, 1988 - Sections 87
[2003]259ITR79(Raj); 2003(2)WLN515
in the circumstances of the case, the Tribunal was justified in holding that the amendment made by the Finance Act, 1988, removing wealth-tax on stock-in-trade was a substantive law and hence not retrospective in operation 2. Whether, on the … N.N. Mathur, J. 1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has made the instant reference under Section 27(1) of the Wealth-tax Act, 1957, seeking opinion of this court on the following questions : '1. Whether,
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. S.R.A. Reddiar and Sons
Kerala
Jun-15-1993
Direct Taxation
Income Tax Act, 1961 - Sections 43B; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1988; Finance Act, 1989
[1994]205ITR412(Ker)
then, unhampered by the amendments effected in the statute by the Direct Tax Laws (Amendment) Act, 1987, the Finance Act, 1988, and the Finance Act, 1989. The amendments so introduced later in Section 43B of the Act have made … K.S. Paripoornan, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law for
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Commissioner of Income Tax Kolkata-iii Vs. Alom Extrusions Limited
Supreme Court of India
Nov-25-2009
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 28, 36(1), 43B and 139(1); Finance Act, 2003; Employees' State Insurance Act, 1948; Finance Act, 1988; Finance Act, 1989; Provident Fund Act; Finance Act, 1983
(2009)227CTR(SC)417; [2009]319ITR306(SC); JT2009(14)SC441; 2009(14)SCALE163; (2010)1SCC489; [2009]185TAXMAN416(SC)
the labour welfare funds. To this effect, first proviso stood introduced with effect from 1st April, 1988.11. Vide Finance Act, 1988, the second proviso came to be inserted. It reads as follows:Provided further that no deduction shall, in respect … arises for determination in this batch of civil appeals is: whether omission [deletion] of the second proviso to Section 43B of the Income Tax Act, 1961, by the Finance Act, 2003, operated with effect from 1st April, … S.L.P. (C) No. 23851/2007, Civil Appeal No. 7770/2009 @ S.L.P. (C) No. 17835/2008, Civil Appeal No. 7765/2009 @ S.L.P. (C) No. 28521/2008, Civil Appeal No.
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Govindaraja Reddiar
Kerala
Sep-17-1990
Direct Taxation
Finance Act, 1989 - Sections 43B; Income Tax Act, 1961 - Sections 43B; Direct Tax Laws (Amendment) Act, 1987
[1991]187ITR417(Ker)
was originally inserted and also the amendments made thereto by the Direct Tax Laws (Amendment) Act, 1987, the Finance Act, 1988, and the Finance Act, 1989. It was submitted that the amendment made in 1989 by the Finance Act, … K.S. Paripoornan, J. 1. At the instance of the Revenue, the following common question of law … as a deduction while computing the income under the Income-tax Act is taxable by invoking the provisions of Section 43B of the Income-tax Act, 1961 ?'2. The assessees in the three cases are different firms. But, all
Tag this Judgment! AI Brief & AskTrinity Electric Syndicates and ors. Vs. S.N. Shende of Bombay and ors ...
Mumbai
Mar-21-1990
Direct Taxation
Income Tax Act, 1961 - Sections 35(1), 263(1); Finance Act, 1988; Finance (Amendment) Act, 1981
1990(3)BomCR104
with effect from 1-4-1958. This amendment was of not much consequence. The section was again amended by the Finance Act, 1988 with effect from 1-6-1988. By this amendment Explanation to section 263(1) was amended as under :Explanation : For
Tag this Judgment! AI Brief & AskNava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)
Andhra Pradesh
Jan-27-2005
Service Tax
Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm
(2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565
of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of … 'goods carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988).Section 65(17) : goods transport operator' means any commercial concern engaged in the transportation of goods … For the purpose of facts, we give reference to Writ Petition No. 1478 of 2004 and also to the counter filed in the same Writ
Tag this Judgment! AI Brief & AskM. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai
Supreme Court of India
May-07-2008
Criminal
Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987
(2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.
for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … with Sections 420, 467, 471 IPC and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988. It was pointed out further that the other accused persons named in the FIR, who were government officials,
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Vallabhdas Vithaldas and anr.
Gujarat
Nov-09-2001
Direct Taxation
Income-tax Act, 1961 - Sections 263 and 263(1); Finance Act, 1989; Constitution of India - Article 141; Finance Act, 1988
[2002]253ITR543(Guj)
the legislative intent to give wider meaning to the word 'record' as per the Explanation inserted by the Finance Act, 1988, and further clarified by the Finance Act, 1989, with retrospective effect. Mr. Naik submitted that while calling for … M.S. Shah, J. 1. In both these references under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred as 'the Act'), at the instance of the Revenue, the
Tag this Judgment! AI Brief & AskAreva T and D India Ltd. Vs. Assistant Commissioner of Income Tax and ...
Chennai
Sep-24-2008
Direct Taxation
Income Tax Act, 1961 - Sections 50B, 54EC, 54EC(1) and 119(2); Companies Act, 1956 - Sections 391 and 394; Finance Act, 2006; Finance Act, 2007; Finance Act, 2001; National Bank for Agriculture and Rural Development Act, 1981 - Sections 3; National Highways Authority of India Act, 1988 - Sections 3; National Housing Bank Act, 1987 - Sections 3(1); Small Industries Development Bank of India Act, 1989 - Sections 3(1); Constitution of India - Articles 14 and 265; Securities and Exchange Board of India Regulations
(2008)220CTR(Mad)156; [2009]177TAXMAN192(Mad)
capital gains on sale of long-term capital assets in specified assets to be eligible to claim exemption. The Finance Act, 2006 restricted the scope and limited the meaning of 'long-term specified asset' to bonds notified by the Government … by the National Highways Authority of India constituted under Section 3 of the National Highways Authority of India Act, 1988 (68 of 1988);(ii) On or after the 1st April, 2001, by the Rural Electrification Corporation Ltd., a company … that the conditions occurring in the Notification No. 380 of 2006, F.No. 142/9/2006-TPL, dt. 22nd Dec, 2006 [(2007) 207 CTR (St) 8] along with the
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