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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 … of the year in respect of which he first becomes liable to pay tax. (4) The provisions of section 8 to 12 (both inclusive) shall mutatis mutandis apply to returns filed under this section and to assessment of

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 … and on behalf of the Government of Rajasthan. The order impugned in this writ petition is dated December 8, 1997, which has been passed by the Rajasthan Taxation Tribunal at Jaipur.4. The petitioner, with the object of

Commissioner of Income-tax Vs. Shiv Chand Satnam Paul

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(14) and 45; Finance Act, 1970

Reported in : (1998)145CTR(P& H)246; [1998]231ITR663(P& H)

land into cash. The resultant income is not agricultural income. The Explanation inserted in Section 2(1A) by the Finance Act, 1989, with effect from April 1, 1970, makes the position clear when it declares that revenue derived from land … situated within the municipal limits of Muktsar was purchased by the assessee on January 1, 1957, for Rs. 8,000. This land was acquired by the Punjab Government for a public purpose, i.e., for construction of a water

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 … granted. However, in the intervening period the company filed a letter dt. 8-5-1995, wherein, according to the Assistant Commissioner, it denied having paid any salary

N. Jayaprakash, Package India TIn Fabricators Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]152TAXMAN432(Ker)

section 148 legal and valid in the light of the amended provision contained in section 148 as per Finance Act 2 of 19962. Whether on the facts and in the Circumstances of the case the Tribunal is justified … of the Apex Court in CIT v. K Adinarayanan Murty : [1967]65ITR607(SC) , CIT v. Mahaliram Ramjidas (1940) 8 ITR 442 , Gursahai Saigal v. CIT : [1963]48ITR1(Bom) .5. Before we examine the rival contentions on the

Trustees of Bhandari Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1991)37ITD222(Mum.)

at the time of examination by the Commissioner....This definition of the term "record" was subsequently modified by the Finance Act, 1989 with retrospective effect from 1-6-1988 (the day when the definition of the term "record" was inserted by the … 1. This is an appeal by the assessee against the order of the Commissioner under Section 263, of the Income-tax Act, 1961, for the assessment year 1983-84.2. The assessee is a society registered under … 31-12-1982. As per its income and expenditure account, the income was Rs. 87,53,418 as against which the net income carried to the balance-sheet, after claiming

S.K. Modi Vs. Union of India and ors.

Court : Delhi

Subject : Other Taxes

Acts : Companies Act; Finance Act, 1989 - Sections 34(1), 41, 43A(1), 46(A) and 46A(4); Inland Air Travel Tax Rules - Rule 14(4)

Reported in : 2002IVAD(Delhi)484; 96(2002)DLT206; 2002(144)ELT59(Del)

herein was the Chairman of ModiLuft. ModiLuft is a 'carrier' within the meaning of Section 41(c) of the Finance Act, 1989 (M/F). It paid IATT till February 1996. Thereafter no tax, however, was paid or paid within the specified … to the petitioner depositing, without prejudice to the rights and contentions to the parties, a sum of Rs. 8 crores and furnishing a Bank Guarantee in the sum of Rs. 4.50 crores, to the satisfaction of Commissioner

Sri. K. G. Nanjundaiah Vs. Sri. P. C. Rajanna

Court : Karnataka

Subject : Land Acquisition

the judgment of the Hon’ble Supreme Court in the case of BOOZ ALLEN AND8HAMILTON INC. VS. SBI HOME FINANCE LTD AND ORS reported in AIR2011SC2507 9. Per contra, Sri.M.R.Narayan, learned counsel for the respondents-defendants does not dispute … & JMFC, Doddaballapura 3 dismissing the suit as not maintainable and referring the matter to the arbitration under Section 8 of the Arbitration and Conciliation Act, 1996 on the questions framed by the trial Court, dated 07.09.2015.2. The

Gian Chand Ashok Kumar and Company and ors. Vs. Union of India (Uoi) a ...

Court : Himachal Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AC and 206C; ;Constitution of India - Article 226

Reported in : (1991)100CTR(HP)1,[1991]187ITR188(HP)

Matched in: Advocate R.K. Sharma, Adv. in Civil Writ Petition Nos. 495, 592, 608, 676, 677 of 1988 and 163, 164, 356, 378 and 383 of 1989,; P.A. Sharma, Adv. for respondents Nos. 1, 3 and 5,; Prem Goel, Adv. for respondents Nos.2, 3 and 4 an

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. … The same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly,