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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

Sujatha Films P. Ltd. Vs. the Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(2), 139(4), 139(5), 142(1), 143, 144, 153(1), 226(3), 256(1), 271(1) and 281B; Finance Act, 1989 - Sections 153 and 153(1)

Reported in : (2006)202CTR(Mad)553; [2006]284ITR503(Mad)

accepted the assessee's contention. The Tribunal held that the provisions of Section 153 have been substituted by the Finance Act 1989 and that the amended provisions of Section 153(1)(b) are applicable to the assessment year 1988-89.7. The learned counsel … the assessee, in favour of the Revenue. No costs. - LAND ACQUISITION ACT, 1894 [C.A. No. 1/1894]. Sections 5A & 4; [P. Sathasivam, M.E.N. Patrudu & S. Manikumar, JJ] Land Acquisition (Tamil Nadu) Rules, Rule 4 Time

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 … Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it … made the following main prayers in their respective writ petitions:Writ petition No. 5059/2008i) That the impugned Sub-section (1B) of Section 271 of the Act may

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 … provide for deduction of tax at source in respect of income chargeable to tax under section 4(1) r/w section 5 will squarely apply to such salaries. The learned counsel placed reliance upon the following judgments in support of … 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

Allied Motors (P.) Ltd. Vs. Commissioner of Income-tax, Delhi

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 43B, 139(1), 145 and 256(1); Finance Act, 1987 - Sections 43B; Finance Act, 1989 - Sections 43B

Reported in : AIR1997SC1361; [1997]224ITR677(SC); JT1997(3)SC418; 1997(2)SCALE575; (1997)3SCC472; [1997]2SCR780

sales-tax law is not disallowable under section 43B. Held: Explanation 2 was added to section 43B by the Finance Act, 1989 with retrospective effect from 1-4-1984. The memorandum of reasons takes note of the combined effect of section 43B … 1,91,940. The Income-tax Officer, however, disallowed, inter alia, deduction claimed by the assessee of an amount of Rs. 5,78,240 which was on account of sales-tax collected by the assessee for the last quarter of the relevant accounting

Commissioner of Income-tax Vs. Achaldas Dhanraj and Sanklecha Brothers

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B; Sales Tax Act; Finance Act, 1987

Reported in : (1995)128CTR(Raj)325; [1996]217ITR799(Raj)

fee, by whatever name called' were inserted in Clause (a) with effect from April 1, 1989. By the Finance Act, 1989, Explanation 2 was added retrospectively from April 1, 1984, which read as under :'For the purpose of Clause … of law has been referred by the Income-tax Appellate Tribunal in respect of the assessment year 1987-88 under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the … provision (see [1983] 140 ITR 160) :'Disallowance of unpaid statutory liability ; 59. Under the Income-tax Act, profits and gains of business and profession are

Dr. K.C. Mammen Vs. Commissioner of Gift Tax

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4(1)and 6 - Schedule - Rule 5; Wealth Tax Act, 1957; ;Finance (No. 2) Act, 1991; Direct Tax Laws (Amendment) Act, 1989; Wealth Tax Rules - Rules 1D and 11

Reported in : (2004)190CTR(Ker)153

III to the WT Act. Rule 11 was inserted in Schedule III to the WT Act by the Finance Act, 1993 w.e.f. 1st April, 1993, which provides that the value of unquoted equity shares in companies other than … of the Act as also Schedule III of the WT Act inserted by the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 1st April, 1989, particularly Rule 11 thereof. Senior counsel took us to Schedule II of the Act … Schedule II of the Act introduced w.e.f. 1st April, 1993 and Rule 5 thereof. Senior counsel submitted that Rule 1D is similar to Rule 11 … referred the following question of law for decision by this Court under Section 26(1) of the Gift-tax Act (for short 'the Act') at the instance

Commissioner of Wealth Tax Vs. T.N.K. Govindaraju Chetty and Co. (P) L ...

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40(3)

Reported in : (2004)192CTR(Mad)382

that the exemption granted by the amendment of the Finance Act, 1988, would operate only from 1st April, 1989, and it is neither retrospective nor declaratory of the law. This Court in the above case has also … the theatre complex of the assessee on the ground that it is exempted under s, 40(3)(vi) of the Finance Act, 1983. The following question of law has been framed for consideration :'Whether, on the facts and in the … the exclusion of the value of the theatre complex as exempt under Section 40(3)(vi) of the Finance Act, 1983 ?'3. The assessment year involved in … this Court in CWT v. Varadharaja Theatres (P) Ltd. (2000) 250 JTR 523 wherein this Court held that the exemption granted by the amendment of

Janki Prasad and Sons Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]246ITR209(All)

the case and on a proper construction of section 43B read with Explanation 2 as added by the Finance Act, 1989, the Appellate Tribunal was justified in holding that the said Explanation will apply retrospectively with effect from April … be of law and to arise out of its order dated 9-8-1989, passed in I. T. A. No. 500 (All) of 1988 for the assessment year 1985-86 for the opinion of this court :'1. Whether the Tribunal

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. … payment of service tax in terms of Rule 75 of the Act. 5. The appellant by its reply to the show cause notice dated 15.9.2006