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Commissioner of Income-tax Vs. Govindaraja Reddiar

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1989 - Sections 43B; Income Tax Act, 1961 - Sections 43B; Direct Tax Laws (Amendment) Act, 1987

Reported in : [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, … 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

Commissioner of Income-tax Vs. S.R.A. Reddiar and Sons

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1988; Finance Act, 1989

Reported in : [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

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy … 17 In exercise of power under part (2) of section 283 of the Constitution of India and under Section 85 of the Bihar Re-organization Act, 2000 (Act No. 30 of 2000), the Governor, Jharkhand, hereby order that the … Act, 1948/Bihar Electricity Duty Rules, 1949.(5) Bihar's Hotel, Luxary Goods Taxation Act, 1988/Bihar's Hotel, Luxary Goods Taxation Rules, 1988.(6) In the entry of goods for

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … the provisions of the Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, Clause (d) of Sub-section 1 of Section 87 and 89 shall, … owning a 'spare bus' covered under a 'spare bus permit' as per Section 72(2)(xvii) of the Motor Vehicles Act, 1988.(II) Petitioners who are 'Contract Carriage Operators', owning the vehicles covered under Section 74 of the Motor Vehicles Act,

Commissioner of Wealth Tax Vs. Varadharaja theatres (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : (2000)162CTR(Mad)276

cinema house was not mentioned in that provision and it came to be included therein only after the Finance Act, 1988, was passed and that amendment was given effect to from 1-4-1988. The Tribunal has taken the view that … Tribunal has held that the cinema building owned by the assessee is entitled to exemption from wealth-tax under section 40(3)(vi) of Finance Act, 1983, as it stood during the relevant period, namely, the years 1984-85, 1985-86, 1986-87,

Khivraj Motors Ltd. Vs. Deputy Commissioner of Income-tax and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [1994]205ITR462(Mad)

assessment year 1984-85, in the case of closely-held companies. The said section 40 was further amended by the Finance Act, 1988 (26 of 1988). 2. The petitioner-company owns assets in the shape of property at Nandhanam, as well a

Phoolchand Lalith Kumar and Co. Vs. Income-tax Officer

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 43B, 139, 143(1), 147, 148, 148(1) and 149

Reported in : [1992]196ITR302(AP)

deduction of the said market cess while computing the income. 'Cess' was included in section 43B by the Finance Act, 1988, with effect from April 1, 1989. Therefore, this reason also is untenable for reopening the assessment for the

Punjab Travels Co. Vs. Union of India and Co.

Court : Rajasthan

Subject : Motor Vehicles

Acts : Rajasthan Motor Vehicles Taxation Act, 1951 - Sections 3, 4(1) and 4-B; Motor Vehicles (All India Permits for Tourists Transport Operators) Rules, 1993; Motor Vehicles Act, 1988 - Sections 73, 74, 80, 81, 82, 83, 84, 85, 86, 89, 88(9) and (14); Rajasthan Finance Act, 1997

Reported in : 2000(3)WLC755; 2001(1)WLN707

coming into the force of this notification issued under the provisions of the Chapter V of the Rajasthan Finance Act, 1997 at such rates as were applicable to such vehicles from time to time.By order of the Governor … Tourist Transport Operators) Rules, 1993 (hereinafter referred to as 'the Rules of 1993) framed under the Motor Vehicles Act, 1988, hence are heard and decided togetherSpecial Appeal (Writ) No. 219/2000:(2). The petitioner-appellant is an approved tourist transport operator … and the provisions of sections 73, 74, 80, 81, 82, 83, 84, 85, 86 and 89 shall, as far as may be, apply in relation … tax at which Slate could notify the rate of tax leviable under Section 4-B, popularly known as Special Road Tax, on various types of vehicles.

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

that action under Section 17 taken was not correct as the amendment to Section 40(3) made by the Finance Act, 1988 specified that the assets held as stock-in-trade were not liable to Wealth-tax and that would support the case

Jodhan Real Estate Development Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Land Acquisition

Reported in : (1996)56ITD90(JP.)

However, by the time these assessments were completed, Section 4(3) of the Finance Act, 1983 was amended by Finance Act, 1988, whereby it was provided that certain assets which were held by a company as stock-in-trade in a business