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Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees … reasonable cause failed to comply with a notice under Sub-section (4) of Section 22 or Sub-section (2) of Section 23, or(c) has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, he or

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. … were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest

Checkmate Services P Ltd Vs. Commissioner Of Income Tax-i

Court : Supreme Court of India

Subject : Land Acquisition

previous year in which the sum is actually paid by him.” (Emphasis supplied) By Section 9 of the Finance Act, 1989, the following second proviso was added:"Provided further that no deduction shall, in respect of any sum referred to … of the year in which such sum is actually paid. In case the same is paid before the 23 due date of filing the return of income for the previous year, the allowance will be made in

Commissioner of Income-tax Vs. Sri Jagannath Steel Corporation

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 43B; ;Finance Act, 1983

Reported in : [1991]191ITR676(Cal)

below Clause (va) of Sub-section (1) of Section 36. 19. Both the provisos have been amended by the Finance Act, 1989. The amendments to the first proviso are not material. In the second proviso, the words 'during the previous

Nedumpilli Finance Company Limited Vs. State Of Kerala .

Court : Supreme Court of India

Subject : Land Acquisition

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION/ CRIMINAL ORIGINAL JURISDICTION CIVIL APPEAL No.5233 0F2012NEDUMPILLI FINANCE COMPANY LIMITED … APPELLANT(S) VERSUS STATE OF KERALA & ORS. … RESPONDENT(S) WITH CIVIL APPEAL No.5230 OF2012CIVIL APPEAL … advanced by the Small Industries Development Bank of India, established under the Small Industries Development Bank of India Act, 1989; (m) a loan advanced by the National Housing Bank, constituted under the National Housing Bank Act, 1987 ; … India constituted under the State Bank of India Act, 1955 (Central Act 23 of 1955); (iii) a subsidiary bank as defined in clause (k) of … petition pending on the file of the High Court of Kerala under Section 482 of the Code of Criminal Procedure praying for quashing an FIR

P.V. Basheer Ahammed Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (1993)44ITD604(Coch.)

newly substituted with effect from 1st June, 1988 by the Finance Act, 1988 and as amended by the Finance Act, 1989 coins an inclusive definition of the expression "record" which would include and deemed always to have included all … by the Finance Act, 1988 with effect from 1-6-1988 read with Section 23(2) of the Finance Act (No. 13) of 1983 with retrospective effect from … enquiry is made by Assessing Officer then the order of the Assessing Officer can be set aside under section 263 as the same is erroneous and prejudicial to the revenue.After recording the submissions of the appellant, the

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants had actually or constructively discovered … the judgment, to which reference may be made. Issues 1 to 10 related to liability. Issues 11 to 23 were concerned with remedy. The Court of Appeal was divided as to the meaning of para 54 of

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 … has been any increase in value during the relevant period and, if so, how much that increase is. 23. The phrase "and not otherwise" was said to support the Company's interpretation of paragraph (b) because it indicated

Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

He referred to the judgment of the Supreme Court in J.K. Spinning and Weaving Mills Ltd. reported in 1989 (23) ECR 178 (SC), particularly, he read out the relevant paragraphs 32, 33 and 34 of the aforesaid … Rules 9 and 49 and retrospective validity of the said amendment brought out by Sec. 51 of the Finance Act, are valid. However, the Supreme Court did not accept the contention of the Learned Attorney General that the … 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices

M. Visvesvaraya Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2002)83ITD511(Mum.)

in the Factories Act, 1948, could not be relied upon for interpretation of the terms contained in the Finance Act, 1966. We therefore hold, with respect, that the controversy before us is not at all resolved by the … two appeals filed by the assessee on 1st Nov., 1993 and 31st March, 1994, respectively for asst. yrs, 1989-90 and 1990-91 were decided by the order of Tribunal, Mumbai Bench 'B', Mumbai, dt. 29th March, 1996, along … Hon'ble Bombay High Court. The assessee also moved two reference applications under Section 256(1), being RA Nos. 306 & 307/Mum/1996, whereupon reference was made to … offer of the Centre to surrender to Government an area of about 23,046 sq. mtrs.17. Pending execution of the lease deed, the Centre was put