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Larsen and Toubro Ltd., Mumbai Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales Tax

Reported in : 2003(3)BLJR2228

of accounts and other details to finalise the assessment for the period 1-4-2000 to 31-3-2001 under the Bihar Finance Act and the Central Sales Tax Act. It is also submitted that in compliance to the notice issued by … Power of courts to grant interest Held, Admittedly, neither the Railway Claims Tribunal Act, 1987, nor the Railway Act, 1989, make provision for payment of interest on any awarded amount. While Sections 16 of the 1987 Act prescribes … the petitions are allowed. There shall be no order as to costs. - INDIAN RAILWAYS ACT (24 OF 1989) Section 124-A & Railway Claims Tribunal Act (54 of 1987), Section 16: [Altamas Kabir & Dr. Mukundakam Sharma, JJ] … of sales to a registered dealer other than a dealer liable to any tax under Sub-section (4) of Section 11 and specified in his registration certificate as being required for resale by him inside Bihar or in course

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible under … The Assistant Director, Land and Building' Tax Department, Udaipur, issued a notice dated August 29, 1997, under Section 11(1) of the Act for appearance on September 3, 1997, and for provisionally determining the market value of the

Varadaraja theatres (P.) Ltd. Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)29ITD29(Mad.)

Matched in: Citation (1989)29ITD29(Mad.)

Home Solutions Retails (India) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 246; Finance Act, 1995 - Section 65(105)(zzzz); Companies Act, 1956; Transfer of Property Act, 1882 - Section 105; Indian Easements Act

petitions preferred under Article 226 of the Constitution of India, the constitutional validity of Section 65(105)(zzzz) of the Finance Act, 1995 (for short „the 1995 Act) and Section 66 as amended by the Finance Act, 2010 (for brevity … this regard, reliance has been placed on the decision of the Supreme Court in Kesoram Industries Limited (supra). 11. Dr. Singhvi, drawing analogy from the internationally followed principles, further submitted that even internationally, leasing / letting of

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 1994 (74) ELT 22 59Collector of Central Excise v. Ambalal Sarabhai Enterprises, 1989 (43) ELT 214 60.Union Carbide India Ltd. v. Union of India and … penalty should not be also imposed on under provisions of Rule 15(2) of the Credit Rules read with Section 11 AC of Central Excise Act,1944 for Cenvat credit wrongly taken and utilized on account of suppression of the

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible under … The Assistant Director, Land and Building Tax Department, Udaipur issued a notice dated August 29, 1997 under Section 11(1) of the Act for appearance on September, 3, 1997 and for provisionally determining the market value of the

Director of Income-tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Found ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 11, 11(1), 11(2), 11(4A), 11(5), 12, 13, 13(1), 161(1A), 164, 164(1) and 164(2); Finance Act, 1984; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989

Reported in : [2001]249ITR533(Bom)

income as is not exempt under Section 11. Section 164(2) was reintroduced by the Direct Tax Laws (Amendment) Act, 1989, with effect from April 1, 1989. Earlier it was omitted by the Direct Tax Laws (Amendment) Act, 1987. … as if it is the income of the association of persons. Therefore, a proviso was inserted by the Finance Act of 1984 with effect from April 1, 1985, under which in cases where the whole or any part

DCM Shriram Industries Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Excise

to Section 11 A (1) of the CE Act as it stood prior to the passing of the Finance Act, 2011. 18. The case of the Department in this SCN was similar to the first SCN dated 5th … the Central Excise Department ('Department') to the Petitioner, pertaining to the period 1st March 1986 to 31st December 1989, the second order dated 14th March 2000 of the CEGAT emanated from an SCN dated 5th July 1990

Deputy Commissioner of Income Tax Vs. Shree Vallabh Glass Works Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

not have been payable within the year under the relevant law. The second proviso was substituted by the Finance Act, 1989, w.e.f. 1st April, 1989, for the following : "Provided further that no deduction shall, in respect of any … CIT(A). As regards ground No. (i) raised by the Revenue, the learned counsel submitted that the disallowance under Section 40A(3) was made by the AO in respect of payment made to truck drivers towards payment for transportation … the case of CIT v. South India Corpn. Ltd. (2000) 242 FTR 114 (Ker) have also taken a contrary view. The learned counsel submitted that

Commissioner of Income-tax Vs. Achaldas Dhanraj and Sanklecha Brothers

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B; Sales Tax Act; Finance Act, 1987

Reported in : (1995)128CTR(Raj)325; [1996]217ITR799(Raj)

fee, by whatever name called' were inserted in Clause (a) with effect from April 1, 1989. By the Finance Act, 1989, Explanation 2 was added retrospectively from April 1, 1984, which read as under :'For the purpose of Clause … nature declaratory, the presumption against construing it retrospectively is inapplicable. In Attorney-General v. Theobald [1890] 24 QBD 557 Section 11 of the Customs and Inland Revenue Act, 1889, as to the liability of voluntary settlements to stamp duty,