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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 … 15 or in any appeal under section 15 or in any appeal under section 16 or revision under section 19, shall remain in force- (a) For a period of three years from the date of commencement of the

Commissioner of Income-tax Vs. Technico Enterprise Pvt. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1), 32A(1) and 263; ;Finance Act, 1988

Reported in : (1994)119CTR(Cal)25,[1994]206ITR36(Cal)

which was added to Section 263 with effect from June 1, 1988, has been further amended by the Finance Act, 1989, to clarify that the said Explanation incorporated in the Finance Act, 1988, must be deemed to have always … s. 263 on the said question. Case Law Analysis :State of Madras v. Madurai Mills Co. Ltd. AIR 1967 SC 681: (1967) 19 STC (SC) applied. CIT v. Eimco K. C. P. Ltd. (1984) 147 ITR 603

The Commissioner of Income-tax Vs. Pooshya Exports (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 43B, 80HHC and 80HHC(2); Finance Act, 1991

Reported in : [2003]262ITR417(Mad)

be statutorily payable under the relevant statute in the same year. An explanation was therefore added by the Finance Act 1989 with retrospective effect from April 1 1984 for the purpose of removing any ambiguity about the term 'any … whether the Appellate Tribunal was right in law in holding that the assessee is entitled for relief under section 32A of the I.T. Act ? 2. Whether , on the facts and in the circumstances of the … NO. 729 dated 1.11.1995 which is applicable only from the assessment year 1991-92 onwards?' The relevant assessment year is 1988-89.2. The facts as stated in

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. … Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise

Rishi Roop Chemical Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)36ITD35(Delhi)

Finance Act 1987, w.e.f. 1-4-1988 and the Explanation 2, which was inserted in the said Section, by the Finance Act 1989 retrospectively from 1-4-1984, it forwarded the record of the appeal to the President of the Tribunal with a … Tribunal (The tribunal) in respect of the proviso, which was inserted in Section 43B of the Income-tax Act 1961 (the Act) by the Finance Act 1987, w.e.f. 1-4-1988 and the Explanation 2, which was inserted in the

Sutlej Cotton Mills Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1993)45ITD22(Kol.)

years. (Clauses 40 and 43)." 40. There was an amendment in Section 115J by Section 19 of the Finance Act, 1989 [1989] 177 ITR (St.) 180, as follows : " 19. Amendment of Section 115J --In Section 115J of

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of … was sought to be taken away by Section 26 of the Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 which amended Rule 41E. The validity of such retrospective amendment to Rule 41E was challenged. It was contended … Central Government to new industries by Notification No. 32/99-CE dated 8th July 1999 issued under Section 5A of the Central Excise Act, 1944 (referred to

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 … propose to dispose of these references by this common judgment. 2. Income-tax References Nos. 259 to 261 of 1977 : 3. The present references by applications under section 256(1) of the Income-tax Act, 1961, relate to the

Southern Petrochemicals Industries Corporation Ltd. Vs. Administrator ...

Court : Supreme Court of India

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 2(1), 3, 3(1), 3(2), 4, 8, 10, 10(1), 19, 19(1), 19(2) and 34; UTI (Transfer of Undertaking and Repeal) Act, 2002 - Sections 3(2), 4, 5, 5(4), 7, 7(1to3), 11 and 18; Companies Act, 1956 - Sections 4A, 4A(1), 5(1) and 17; Contract Act - Sections 182; Unit Trust of India Act, 1963 - Sections 4, 19B, 21 and 22; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Banking Regulation Act, 1949 - Sections 6; Urban Land (Ceiling and Regulation) Act, 1976 - Sections 19; Unit Trust of India Act, 1973 - Sections 3; Constit

Reported in : AIR2007SC533; II(2007)BC83; [2007]135CompCas474(SC); 2007(1)CTC425; (2007)2SCC282; [2007]75SCL467(SC); 2007AIRSCW83; 2007LawHerald(SC)78; 2007(3)KCCRSN104; 2007(2)AIRKarR39; JT2007(1)SC372

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the Stale 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)]. 18. Before the High Court the main submission urged on behalf of the appellant was … Act and, therefore, the application by them for recovery of debts due from the appellant was maintainable under Section 19 of the DRT Act. The Appellate Order was challenged before the High Court of Bombay in writ petition

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … writ petitions:2. O.J.C. No. 9967 of 1999 (Petitioner--Shree Jagannath Packers) :By IPR, 1989 the Government of Orissa declared, inter alia, that exemption will be allowed … conditions, if any, to rescind any notification so made or issued. He pointed out that similar provision in Section 19 of the Punjab General Clauses Act was interpreted by the Supreme Court in Gopi Chand v. Delhi Administrations