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Anjan Banerjee Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961; ;Finance Act, 1989 - Section 26; ;Constitution of India - Articles 226 and 371F

Reported in : [1994]207ITR130(Cal)

April, 1958. (Vijay Mathur),Director (TPL-II).Ministry of FinanceDepartment of Revenue.' 9. The aforesaid two notifications were followed by the Finance Act, 1989, Section 26 of which provided-'26. Notwithstanding anything contained in the notification of the Government of India in the Ministry of

1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court : Sikkim

Subject : Direct Taxation

Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

the Income-tax Act, 1961, was extended to the State of Sikkim by virtue of section 26 of the Finance Act, 1989, with effect from the previous year relevant to the assessment year commencing on April 1, 1990.Before the extension

Nirmala L. Mehta Vs. A. Balasubramaniam, Commissioner of Income-tax an ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 199; Finance Act, 1989 - Sections 26; Constitution of India - Articles 265 and 371F

Reported in : 2004(4)BomCR645; (2004)191CTR(Bom)8; [2004]269ITR1(Bom)

April 1, 1989. However, the commencement of the Income-tax Act, 1961, was deferred (See Section 26 of the Finance Act, 1989 : [1989] 177 ITR 182.) for one year making it effective from April 1, 1990, applicable from the

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

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 … 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

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)

under the Rules framed under the Bombay Sales-tax Act, 1959. By virtue of the amendment brought about in Section 26 of the Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 (Maharashtra Act 9 of 1989) the facility … 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

Commissioner of Income-tax Vs. Enterprises India

Court : Allahabad

Subject : Direct Taxation

Reported in : [2007]291ITR473(All)

consideration. In appeal, besides confirming the disallowance of Rs. 26,447 in view of Explanation 2 inserted by the Finance Act, 1989, with retrospective effect from April 1, 1984, the learned Commissioner of Income-tax (Appeals) enhanced the assessed income by … 1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 for the opinion of this court:Whether, on the facts and circumstances of

Sikkim Manipal University Vs. State of Sikkim

Court : Sikkim

Subject : Direct Taxation

the assessment year commencing on the 1st day of April, 1989. By virtue of section 26 of the Finance Act, 1989 (see [1989] 177 ITR (St.) 167, 182), the Income-tax Act, 1961, was made applicable to the State of

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 … defaulter, who fails to pay the contribution to the welfare fund right up to 1-4-2004, and who pays 26 the contribution after 1-4-2004, would get the benefit of deduction under Section 43-B of the Act.44. There is

Alankar Commercial (P) Ltd. Vs. Assistant Commissioner of Income Tax a ...

Court : Sikkim

Subject : Direct Taxation

Reported in : (2000)159CTR(NULL)161

by a Presidential notification issued under clause (n), was subsequently extended to Sikkim by section 26 of the Finance Act, 1989, with effect from the previous year relevant to the assessment year commencing from the 1-4-1990. Since the present

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 … stay application was made annexure-16. 17. Copy of the order of the Deputy Commissioner of Income-tax dated March 26, 1992, rejecting the stay application was made annexure-17.' 19. It was thus evident that the respondents-authorities refused to