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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. … 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 … issued by it under Section 19 of the Punjab General Clauses Act, 1898 which is similarly worded as Section 21 of the General Clauses Act, 1897 as also Section 22 of the Orissa General Clauses Act, 1937. The

Priyanka Overseas Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2001]79ITD353(Delhi)

Union of India (1992) 194 ITR 71 . Subsequently, the law was amended with retrospective effect by the Finance Act, 1990 and as such the receipts became taxable. Accordingly, the income was enhanced by the assessing officer and interest … the order of Commissioner (Appeals) confirming the action of the assessing officer in regard to interest levied under sections 234B and 234C.2. Brief facts of the case are that assessed deposited tax of Rs. 53,40,334 arrived at … instructions were issued by the Board in order No. F. 400/234/95-IT(B), dated 21-5-1996. The relevant instructions can be seen in Taxman's Master Guide to Income

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … According to the Appellants, they are providing these ITSS services mainly to its clients located outside India since 1990. Roughly only 5 to 7% of the Appellants turnover is from the clients located in India. Presently, the … the said Order in Appeal dated 25.07.2011 passed by the Commissioner (Appeals). 21. In view of the above Order in Appeal, since the appeal of

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 … as under:Whether, on the facts and circumstances of the case, the Tribunal has correctly construed the provisions of Section 80HHC, in the matter of computing profits and gains of their business, in the context of the said

Kiran Corpn. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)98ITD119(Ahd.)

before insertion of Clause (iiib) in Section 28 of the I.T. Act. Clause (iiib) was introduced by the Finance Act, 1990, retrospectively w.e.f. 1-4-1967 provided for treating cash assistance as business income under Section 28. On the basis of … substantial proportionate increase in the turnover as compared with the preceding assessment year which comprised accounting year of 21 months. The assessee further-explained that it has paid discount of Rs. 4,77,535 to the customers as against Rs.

Kiran Corporation Vs. the Asstt. C.i.T.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)102TTJ(Ahd.)375

way of cash assistance. Since cl. (iii)(b) was inserted in Section 28, though having retrospective operation by the Finance Act, 1990, the assessee did not include this income in its return which, as noted above, was filed on 29th … proportionate increase in the turnover as compared with ' the preceding asstt. year which comprised accounting year of 21 months. The assessee further explained that it has paid discount of Rs. 4,77,535/- to the customers as against

Commissioner of Wealth Tax vs.atma Ram Properties (P) Ltd.

Court : Delhi

Subject : Direct Taxation

it is first necessary to understand the background in which the questions that have been framed arose. The Finance Act, 1960 (FA1960 exempted WTA No.16/2005 & connected matters Page 11 of 38 companies from the levy of wealth … NEW DELHI WTA162005 Reserved on: September 12, 2017 Date of decision: September 21, 2017 COMMISSIONER OF WEALTH TAX ..... Appellant Through: Mr. Raghvendra Singh, Senior … by the Revenue in this Court against the decision of the ITAT for AY198990. However, as regards AYs 1990-91 and 1991-92, the Revenue filed ITA Nos. 355 of 2002 and 101 of 2002 respectively in this Court.8. … are eleven appeals by the Commissioner of Wealth Tax (hereafter 'Revenue') under Section 27A of the Wealth Tax Act, 1957 (‘WTA’), against the orders of

international Research Park Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1994)50ITD37(Delhi)

profits of the business of trading transactions only of which the source is total turnover. 8. By the Finance Act, 1990, Sub-section (3) has been amended to provide that profits derived from export of goods out of India shall … Ltd. [1988] 169 ITR 499 (Raj) ; CIT v. Hindustan Machine Tools Ltd. (No. 1) [19891 175 ITR 212 (Kar) ; Kanhiram Ramgopal v. CIT [1988] 170 ITR 41 (MP) and Kesoram Industries and Cotton Mills Ltd.

Dcit, Spl. Range-i Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

before the Finance Act, 1988, entries 9 & 10 were as under: 21. It is necessary to appreciate that the Entry 9 was subjected to … Eleventh Schedule at serial 9 & 10 are as below: 8. Entry 9 was later (w.e.f. 1-4-89 by Finance Act 1988) substituted by the words "projectors" i.e. to say Cinematographic films were taken out of the purview of … view that the issue cannot be considered to have attained finality by the order of the CIT(A) in 1990-91 AY, as such, the issue of deduction of about Rs. 4.41 crores, to my mind, needs to be … revenue has challenged the direction of the CIT(A) to allow deduction Under Section 80-1 of the Act despite the fact that the product being manufactured

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … in the case of C.I.O. Tyres Ltd. v. State of Bihar reported in 1990(1) P.L.J.R. 397 had declared Section 21(1)(a)(i), as it then stood, as ultra vires.15. In the case of Gannon Dunkerly & Co. Ltd. v. State