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20 Microns Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

is therefore, clear that the heading 25.05 cannot cover calcine products.2.4 I However, prior to the enactment of finance Act 1990, the Heading 25.05 did not have any sub headings under it. The Finance Act, 1990 introduced sub headings … Clay'. The appellants sought to classify the said calcined China Clay in the declaration filed by them under chapter heading 26.06. The Appellants during the course of adjudication proceedings alternatively claimed classification of the said Calcined China

Commissioner of Income-tax Vs. Sharda Gum and Chemicals

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)

made with retrospective effect from April 1, 1962, April 1, 1967, and April 1, 1972, respectively vide the Finance Act, 1990. Perhaps this necessitated the filing of a revised return by the assessee on May 1, 1990, of total … gains of business as per the provisions of the Income-tax Act, 1961, before considering claim of deduction under Chapter VI-A.11. The Revenue was aggrieved with allowing the assessee's claim in respect of receipts from the sale of

M/S Fibre Boards (P) Ltd Bangaloare Vs. Cit Bangalore.

Court : Supreme Court of India

Subject : Land Acquisition

the new scheme contained in Section 54G. It is true that Section 280Y(d) was only omitted by the Finance Act, 1990 and was not omitted together with Section 280ZA. However, we agree with learned counsel for the appellant that … Dhruv Mehta, learned senior advocate appearing on behalf of the assessee argued before us and pointed out that Chapter XXII-B of the Income Tax Act, prior to 1.4.1988, contained Section 280ZA which when read with the definition

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … meaning assigned to it in Clause (c) of Section 2 of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990 (25 of 1990);To understand the meaning assigned to broadcasting under the Finance Act, 2001, reference must necessarily be

Suryalatha Spinning Mills Ltd. and anr. and Suryavanshi Finance and In ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32(2), 32A, 33AC, 72, 73, 74, 74A, 80J, 80HHC, 80HHD, 80VVA, 115J, 115J(1), 115J(1A) and 115J(2)

Reported in : [1997]223ITR713(AP); [1997]93TAXMAN310(AP)

the Finance Act, 1987, section 80VVA was deleted and section 115J was introduced by way of an independent Chapter XII-B in the Income-tax Act and it came into force from the assessment year 1988-89. It is only … petitioner for the assessment year 1990-91 became nil. The petitioner says that section 115J was inserted by the Finance Act, 1987; and a new concept of book profit was introduced; and the provisions of section 80VVA were deleted.

Bar Council of India Vs. A.k. Balaji .

Court : Supreme Court of India

Subject : Land Acquisition

different firms are also permitted with some restrictions. In U.K., Section 58 of the Courts and Legal Services Act, 1990 permits “conditional fee agreements”1. 471 US626(1985) 16 486 US46644 except in criminal proceedings and family law matters and … or affidavits, correspond on behalf of clients, or to appear in court unassisted by an advocate (Part VI, Chapter I of the Bar Council of India Rules). In U.S.A., no such distinction or designations are made. In U.K., … nation of the world and when the ramifications of our industrial, commercial, financial and recreational lives extend to every corner of the global, it is

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)81ITD553(Ahd.)

such export incentives are of revenue nature and hence taxable, and to end all judicial controversies thereabout, the Finance Act, 1990 has inserted in Section 28 of the Income-tax Act, 1961. - Clause (Hid) read with Section 2(24)(va) (w.r.e.f … to the period from 1-4-1992 to 31-3-1997 in the Compilation and drew our attention to various clauses of Chapter VII dealing with Duty Exemption Scheme. Under the Duty Exemption Scheme, import of raw materials etc. required for

United Phosphorus Limited Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2001)73TTJ(Ahd.)404

such export incentives are of revenue nature and hence taxable, and to end all judicial controversies thereabout, the Finance Act, 1990 has inserted in section 28 of the Income Tax Act, 1961.Clause (iiia) read with 2(24)(va) (with effect from … to the period from 1-4-1992, to 31-3-1997, in the compilation and drew our attention to various clauses of Chapter VII dealing with Duty Exemption Scheme. Under the Duty Exemption Scheme, import of raw materials, etc. required for

ANZ Grindlays Bank Vs. Deputy Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

thereon under Chapter XVII B of the Act. The said clause (iii) was substituted by virtue of the Finance Act, 2003 with effect from 1st April 2004. By virtue of the aforesaid amendment, the rigor of sub clause … the benefit of the expatriate employees. 3.6 The assessments for the six assessment years from AY 1985-86 to 1990-91 stood concluded as on 28th July, 1994 and, thus, the Assessee could not claim any deduction on account

Duncans Industries Limited Vs. Commissioner of Income Tax, W.B.

Court : Kolkata

Subject : Direct Taxation

force during that year and in view of the amendment in sub-section (3) of the 80HHC by the Finance Act, 1990 with effect from April 1, 1991, the Tribunal declined to grant relief to the assessee for the Assessment … follows "80-AB. Where any deduction is required to be made or allowed under any section included in this chapter under the heading "CDeductions in respect of certain incomes" in respect of any income of the nature specified