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Commissioner of Wealth-tax Vs. Smt. Saroj Madhava Prasad

Court : Allahabad

Subject : Direct Taxation

Acts : Finance Act, 1989; Wealth-Tax Act, 1957 - Sections 25 and 25(2)

Reported in : [2005]273ITR427(All)

extended', in clause (c) of the Explanation to Sub-section (2) of Section 25 of the Act by the Finance Act, 1989, with effect from June 1, 1988, the Commissioner had the power to revise an order which had been

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.)

Commissioner of Wealth-tax Vs. Sampathmal Chordia, Executor to the Est ...

Court : Chennai

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 25 and 25(2); Finance Act, 1989

Reported in : (2002)176CTR(Mad)234; [2002]256ITR440(Mad)

before the appellate authority. The Explanation to Section 25(2) in Clause (c) thereof, after its amendment by the Finance Act of 1989 makes this abundantly clear. That provision sets out that where the order sought to be revised

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

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … the case of Builders Association of India v. Union of India [1989] 73 STC 370, on March 31, 1989. While upholding the amendment, the Supreme Court clarified that the exercise of legislative power by the State in

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 … proceedings 2. As Henderson J explained at the outset of his judgment [2008] EWHC 2893 (Ch), [2009] STC 254, para 1, the Franked Investment Income ("FII") Group Litigation with which these proceedings are concerned was established by

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the … of any motor vehicle which was registered in any other State or Union territory under the Motor Vehicles Act, 1989, for a period of fifteen months or more before the date on which it is registered in the

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … the appeals preferred by the assessees against the common order of the Commissioner (Appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271C of the Income Tax Act, 1961. Since the facts … fully, the Assistant Commissioner asked the authorised representative of the deductor on 25-5-1995, to furnish the remaining details by 30-5-1995. However, the deductor filed the

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

by inserting an explanation in s. 9(ii) of the IT Act, 1961, w.e.f. 1st April, 1979 by the Finance Act, 1983 [140 ITR (St) 116], it is clarified and declared that the income which falls under the head … are the appeals preferred by the assessees against the common order of the CIT(A) for the financial years 1989-90 to 1994-95 confirming the penalties levied under s. 271C of the IT Act, 1961.Since the facts are common, … there was reasonable cause for failure to deduct tax at source. The section unlike the provisions of s. 271(1)(c) does not contain any artificial deeming … fully, the Asstt. CIT asked the authorised representative of the deductor on 25th May, 1995, to furnish the remaining details by 30th May, 1995. However,

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. … 3. The genesis of the issue is a show cause notice dated 25.4.2006 issued by the revenue to the appellant, inter alia, recording that the

Mahaveer Enterprises Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1A) and 45; Constitution of India - Article 226

Reported in : [2000]244ITR789(Raj)

challenge to the vires of the Explanation inserted in Section 2(1A) of the Income-tax Act incorporated by the Finance Act, 1989, with retrospective effect from April 1, 1970, contending, inter alia, that the same was illegal and unconstitutional. There … to the Income-tax Officer dated March 30, 1992, was made annexure-15. 16. Copy of the order dated March 25, 1992, of the Income-tax Officer rejecting the stay application was made annexure-16. 17. Copy of the order of