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Ashirvad Enterprises Vs. the State of Bihar and anr.

Court : Patna

Subject : Sales Tax

C.J.1. The petitioner firm is a small scale industrial unit. It is a registered dealer under the Bihar Finance Act, 1981, and under the Central Sales Tax Act, 1956. In this writ application, the petitioner assails Annexure '5', … goods, subject to the condition that such dealer did not purchase the raw materials at concessional rate under Section 13 of the Act. The petitioner had applied for and was granted a certificate of registration under Section 13 … counsel. S. O. No. 123 dated 5-3-1990 is as follows:The 5th March, 1990S.O. 123-In exercise of the powers conferred by Section 22 of the Bihar

Parikh Engineering and Body Building Co. Ltd. and anr. Vs. Union of In ...

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1), 115J, 143, 143(1), 143(3) and 154; Companies Act, 1956

Parts II and III of Schedule VI to the Companies Act, 1956 (1 of 1956).' 12. By the Finance Act, 1990, the words 'but before the 1st day of April, 1991' were inserted after the words 'the 1st day … 3, 1992, and the demand notices dated February 3, 1992, marked annexures-12, 13 and 14 in CWJC No. 762 of 1992(R) and annexures-11, 12 and … together. 2. The dispute arises from the rectification of the so-called apparent mistake in the order passed under Section 143(3) in CWJC No. 493 of 1994(R), and intimation under Section 143(1)(a) in CWJC No. 762 of 1992(R)

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … years from the date of commercial production to new small-scale industries. Accordingly, Notification No. 27662-CTA-560/90-F dated August 16, 1990 was issued under Section 6 of the Orissa Sales Tax Act, 1947 providing such exemption for a period … for quashing the said notifications dated 30th of July, 1999.3. O.J.C. No. 13017 of 1999 (Petitioner--Larsen Toubro Co. Ltd.) :Under IPR 1989 the State Government

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 … Act, 2001, reference must necessarily be made to Section 2(c) of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990. Section 2(c), referred to above, is being reproduced hereunder:2. Definitions.- In this Act, unless the context otherwise requires,-(c) 'broadcasting'

Commissioner of Income-tax Vs. Beco Engineering Co.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33(1), 33(2) and 34(3); Finance Act, 1990

Reported in : [1998]232ITR102(P& H)

with a view to redress the hardship of taxpayers and amended Section 34(3)(a) by Section 11 of the Finance Act, 1990. Section 11 of the Finance Act, 1990, reads as under (see [1990] 184 ITR 5 ) :'11. Amendment of

Capt. A.L. Fernandes Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)75TTJ(Mumbai)714

tax in India.2. After the amendment made in section 6 of the Income Tax Act, 1961 by the Finance Act, 1990 with effect from 1-4-1990, an Indian citizen who is a member of the crew of an Indian ship … the ground that the, assessee had rendered services outside India from 1-5-1982 to 9-9-1982, and from 15-10-1982 to 13-3-1982. The assessing officer held that the claim of the assessee was not tenable since the employer of the

Capt. A.L. Fernandes Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2002)81ITD203(Mum.)

tax in India. 2. After the amendment made in Section 6 of the IT Act, 1961 by the Finance Act, 1990 w.e.f. 1st April, 1990, an Indian citizen who is a member of the crew of an Indian ship … rendered services outside India from 1st May, 1982 to 9th Sept., 1982, and from 15th Oct., 1982 to 13th March, 1982. The AO held that the claim of the assessee was not tenable since the employer of

Krishnagopal Nagpal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)481

by the assessee, in the new property purchased or constructed by him. This condition was removed by the Finance Act, 1982 applicable from asst.yr. 1983-84. The circular of the Board relied upon by the learned counsel relates to … a will on 23rd Dec., 1988. She unfortunately expired on 30th Aug., 1990. One Shri Madan Samant was appointed as a guardian of the assessee, … the word 'a residential house' used in Section 54 of the Act will include plural by virtue of Section 13(2) of General Clauses Act, 1897. He placed strong reliance on the decision of the Tribunal Mumbai, in the

Dunlop India Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1992)41ITD582(Kol.)

amount. In support of this claim the assessee relied on first proviso to Section 43B inserted by the Finance Act, 1987 which, as per decision of the Tribunal in ITO v. K.S. Lokhandwala [1989] 31 ITD 305 (Ahd.) … is directed against order of the Commissioner of Income-tax (Appeals) [hereinafter referred to as 'CIT(A)'] dated September 19, 1990.2. The first and the main controversy relates to Rs. 2057.77 lakhs disallowed and added back in the income … amount is shown to have paid within the time prescribed under Section 139(1) of the Act, but evidence thereof is not attached with the return.

inductotherm (India) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)75TTJ(Ahd.)728

section 40(1) of the Finance Act, 1983, which reads as under : 40. (1) Notwithstanding anything contained in section 13 of the Finance Act, 1960 (13 of 1960), relating to exemption of companies from levy of wealth-tax under … Wealth Tax Act but it is a payment of wealth-tax on a specified asset under section 40 of Finance Act, 1983, which was omitted by Finance Act, 1992. He submitted that from assessment years 1984-85 to 1992-93 deduction … the aforesaid chart raised in assessee's appeals for assessment years 1989-90 and 1990-91 relates to challenge against reopening of assessments under section 148 particularly on