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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 … According to the petitioner, this action of the respondent No.2 is also rendered the alternative remedy prescribed In Section 16(1) of the Act of 1964 as not only nugatory and onerous but also inefficacious and burdensome in as

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 … crores. According to the petitioner, this action of respondent No. 2 also renders the alternative remedy prescribed in Section 16(1) of the Act of 1964 as not only nugatory and onerous but also inefficacious and burdensome inasmuch as

income-tax Officer Vs. K. S. Lokhandwala

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1989)31ITD305(Ahd.)

Matched in: Citation (1989)31ITD305(Ahd.)

D.L.F. United Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), (1A) and (14), 28, 40 and 64

Reported in : (1995)129CTR(Del)33; [1996]217ITR333(Delhi)

of the Explanationn to the definition of agricultural income in section 2(1A) of the Income-tax Act by the Finance Act, 1989, with retrospective effect from April 1, 1970, makes a difference to the approach to the answer to the … facts and in the circumstances of the case, the compensation amounts of Rs. 70,371, Rs. 11,656 and Rs. 16,23,117 received by the assessed for the assessment years 1967-68, 1968-69 and 1969-70 for acquisition of its lands by

K. Gangadhar Ramareddy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1996)59ITD282(Hyd.)

16 of the Income-tax Act. Section 16 has undergone a vital change, with effect from 1-4-1975, by the Finance Act, 1974 (20 of 1974). Clause (z) by substituting a new clause and Clauses (iii), (iv) and (v) have … regarding prima facie adjustments, as the same were done in accordance with law applicable to the assessment years 1989-90 onwards. The various Tribunals decisions including the Special Bench decision in the case of P. Dayakar (supra) are

Sri Bireswar Das Mohapatra and anr. Vs. State Bank of India

Court : Orissa

Subject : Banking

Acts : Companies Act, 1956 - Sections 439, 442, 444, 446, 529A, 536(2) and 537; Foreign Exchange Regulation Act, 1973; Income Tax Act, 1961 - Sections 72 and 72A; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 20, 34, 34(1) and 34(2); Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 16, 20, 20(1), 20(2), 20(3), 20(4), 22, 22A and 32; Small Industries Development Bank of India Act, 1989; Urban Land (Ceiling and Regulation) Act, 1976; Recovery of Debts Due to Banks and Financial Institutions Rules; Code of Criminal Procedure (CrPC) - Sections 198(13); Constitution of Indi

Reported in : 2006(II)OLR423

shall be in addition to, and not in derogation of, the industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986) and the Small Industries Development Bank of India Act, 1989 (39 of 1989).11. A perusal of Section 34 of RDBI makes it clear that the same is in … 20 of SICA:20. Winding up of sick industrial company - (1) Where the Board, after making inquiry under Section 16 and after consideration of all the relevant facts and circumstances and after giving an opportunity of being heard

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

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

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

assessments. Even after re-opening, the assets brought to tax would have been exempt under Section 40 of the Finance Act, 1983. Revenue is in appeal on the following common grounds, viz. : (1) The order of the CWT … of re-assessment under Section 17 of the Wealth-tax Act prior to its amendment by Direct Tax Laws (Amendment) Act, 1989 with effect from 1-4-1989, re-assessment made for the assessment year 1984-85 after 31-3-1989 and the re-assessment made for … assessed to wealth-tax for the assessment year 1984-85 on 14-7-1987 under Section 16(3) on a net wealth returned Rs. 43,600 which was accompanied by balance

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the Finance Act 1995 and paragraph 4 of Schedule

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 … v. Collector of Central Excise, Calcutta 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 Ors. (1986) 2 SCC 547 61. … for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … of sub section (105) of Section 65 of the Finance Act, 1994. The said services became taxable w.e.f. 16.05.2008. This is the output service of the Appellants and Appellants are duly registered with Service Tax Department accordingly.