Advanced Search Results

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 … cases provided for therein. It comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise; or, building, re-building or enlargement

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

were added by Finance Act 1987 with effect from 1st April, 1988. The second proviso was substituted by Finance Act, 1989 with effect from 1st April, 1989. The relevant portion of Section 43B as first enacted with the provisos … the actual payment has been realized within fifteen days of the due date, deduction shall be allowed.10. By Section 21 of the Finance Act, 2003, the following amendments were incorporated in Section 43B of the Act, 2003.In the

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 … cases provided for therein. It Comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise ; or, building, re-building or

M.P. Mattur and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Civil

Acts : Specific Relief Act, 1963 - Sections 34; Court Fees Act, 1817 - Sections 7(IV); General Clauses Act, 1897 - Sections 21

Reported in : 1991(21)DRJ249

Matched in: Citation 1991(21)DRJ249

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

of the Revenue arose for consideration. The word 'record' has been given a wider interpretation as per the Finance Act, 1989, with effect from June 1, 1988, which amended Section 25(2) of the Wealth-tax Act to the effect that … said contention, it is necessary to refer to the Explanation added by the Finance Act, 2001. As per Section 21 of the Finance Act, 2001, Section 32 was amended as follows :'21. Amendment of Section 32. --In Section

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

of the revenue arose for consideration. The word 'record' has been given a wider interpretation as per the Finance Act, 1989 with effect from 1-6-1988 which amended section 25(2) of the Wealth Tax Act to the effect that 'record … said contention, it is necessary to refer to the Explanation added by the Finance Act, 2001. As per section 21 of the Finance Act, 2001 section 32 was amended as follows :'21. Amendment of section 32-In section 32

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 … assessment by the Deputy Commercial Tax Officer. The Deputy Commissioner of Commercial Taxes dismissed the revision on August 21, 1954. On August 4, 1958, the Board of Revenue issued notice to assessee stating that it proposed to

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 … CWT dropped the proceedings initiated under Section 25(2) by his order dated 21-2-1990. This order is contained at page 72 of the paper compilation book

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

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2, 21, 13A and 21(1)

details to finalise the assessment for the period April 1, 2000 to March 31, 2001 under the Bihar Finance Act, 1981 and the Central Sales Tax Act, 1956. It is also submitted that in compliance to the notice … the Rajasthan Sales Tax Rules as substituted by Notification dated 24th June, 1989. It reads as under: '(2) In case of works contract, tax shall … penalty is not only confiscatory in its nature but is also bad because no follow up legislation to Section 21(1) of the Bihar Finance Act has been enacted nor the Rules to make Section 21(1) of the Bihar

Berhampur University and Another Vs. Dr. Sailabala Padhi

Court : Supreme Court of India

Subject : Constitution Service

Acts : Orissa Universities Act, 1989 - Sections 21(2)

Reported in : AIR1997SC2257; 84(1997)CLT421(SC); JT1997(5)SC171; 1997(4)SCALE9; (1997)5SCC53; [1997]3SCR880

and other employees of the University.(1) All officers of the University excepting the Registrar, and the Comptroller of Finance shall be appointed by the concerned Vice-Chancellor on the recommendation of a Selection Committee consisting of the Director, … accordingly the matter was referred to the Chancellor under first proviso to Section 21(2) of the Orissa Universities Act, 1989 (for short, the 'Act') The Chancellor (the Governor of Orissa) directed re-advertisement as per opinion of the Expert