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Commissioner of Income-tax Vs. M. Shajahan
Kerala
Jun-07-1996
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 10, 10(30) and 10(31); Finance Act, 1988
[1996]221ITR594(Ker)
the Income-tax Act because now it has to be noted that Section 10(31) has been inserted by the Finance Act, 1988, with effect from April 1, 1989, to exclude the amount of subsidy received from the Rubber Board from … defined could not be assumed oh interpretation. Learned counsel submitted that the definition of the term 'income' in Section 2(24) of the Income-tax Act, 1961, is inclusive and this is so held by the Supreme Court in no
Tag this Judgment! AI Brief & AskM/S. Ponds India Ltd. Vs. Collector of Central Excise, Madras
Supreme Court of India
Jan-27-1997
Excise
Finance Act, 1988 - Sections 2 and 82; Finance Act, 1978 - Sections 37; Finance Act, 1987; Central Excise Rules, 1944 - Rules 8;
AIR1997SC1708; 1997(58)ECC1; 1997(90)ELT3(SC); JT1997(1)SC729; 1997(1)SCALE484; (1997)2SCC577; [1997]1SCR541
of the Central Excise Rules with simultaneous effect, there was a total exemption from the levy. By the Finance Act, 1988, special excise duty was also levied; there was no exemption notification, so that it was payable. The question … not 'goods' - and for good reason. The expression 'excisable goods' has been defined in Clause (d) of Section 2 to mean 'goods' specified in the First Schedule as being subject to a duty of excise and includes
Tag this Judgment! AI Brief & AskState, 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 & Ask18-section briefs on any result in this list
Commissioner of Wealth Tax Vs. Cadmach Machinery Co. Pvt. Ltd.
Gujarat
Oct-05-2006
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 3 and 27(1); Finance (Amendment) Act, 1983 - Sections 40, 40(2) and 40(3); Finance Act, 1988 - Sections 87
(2007)212CTR(Guj)285
the head 'salaries' is ten thousand rupees or less:Subsequently, in the year 1988, under Section 87 of the Finance Act, 1988, the above provision was amended. Section 87 of the Finance Act, 1988, as far as it is relevant, … Revival of levy of wealth-tax in the case of closely-held companies.(1) ...(2) ...(3) The assets referred to in sub-section(2) shall be the following, namely:(i) ...(ii) ...(iii) ...(iv) ...(v) land other than agricultural land,(vi) building or land appurtenant
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. Aditya Chemicals Ltd. and ors.
Delhi
Jul-29-2005
Direct Taxation
Income Tax Act, 1961 - Sections 2, 2(a),2(24), 2(45), 3, 4, 4(1), 5, 6, 14, 22(1), 22(4), 23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Sections 2(7)
(2005)197CTR(Del)241; [2006]283ITR458(Delhi)
260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Section 2(7)Cases Referred: Elphinstone Spinning & Weaving Mills Co. Ltd. v. CIT, (1955) 28
Tag this Judgment! AI Brief & AskUnit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.
Mumbai
Apr-19-2001
Direct Taxation
Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises
2001(3)BomCR673; 2002(1)MhLj301
of the credit facility. In reply, Mr. Dastur submitted that Section 2(28A) was introduced in the Act by Finance Act 1988 because the Government wanted to levy tax oninterest under Section 9(1)(v) of the Income Tax Act which deals
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 & 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
'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 … 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
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 & AskState of Rajasthan and anr. Vs. Rajasthan Chemists Association
Supreme Court of India
Jul-24-2006
Sales TaxConstitution
Sales of Goods Act, 1930 - Sections 3, 4 and 9; Rajasthan Sales Tax Act, 1994 - Sections 2(42), 2(44) and 4A; Finance Act, 2004 - Sections 4A and 4A(1); Standards of Weights and Measures Act, 1976; Standards of weights and Measures Rules; Constitution of India - Articles 246, 286 and 366(29A); ;Constitution of India (42nd Amendment) Act, 1982 - Article 366; Constitution of India (46nd Amendment) Act; Drug Price Control Order, 1995; Essential Commodities Act, 1955 - Sections 3; Uttar Pradesh Sales Tax Act, 1948 - Sections 2; Contract Act - Sections 77; Income Tax Act, 1961 - Sections 28 to 43C, 44AC, 44AC(1) and 206C; Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1988; Finance Act, 1990 - Sections 44AC; Madras General Sales Tax Act, 1939 - Sections 2; Madras General Sales T
AIR2006SC2699; 2006(202)ELT217(SC); JT2006(6)SC553; RLW2006(4)SC3365; 2006(7)SCALE330; (2006)6SCC773; [2006]147STC542(SC); 2006(2)LC975(SC)
the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 1.4.1989. Section 206C was inserted in the said Act by Finance Act, 1988 w.e.f. 1.4. 1988. Explanation to Section 44AC was inserted by Finance Act, 1990 w.e.f. 1.4.1991. These provisions enabled … of the Rajasthan Sales Tax Act, 1994 (in short the 'Act') as introduced by the State Finance Act, 2004 was not legally sustainable to the extent that tax on first point sale of drugs, medicines or any
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
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