Advanced Search Results

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 … the rate of 8%. Further, according to the respondents, the provision of Section 12 of the Bihar Finance Act is not applicable in these cases, … 1985-86 W.P.(T)No. 467/05 1986-87 W.P.(T)No. 493/05 1987-88 W.P.(T)No. 466/05 1988-89Other three writ petitions relate to the assessment years 1990-91 to 1992-93. The petitioner has challenged the orders of remand, as made by the appellate authority on the … as per Entry No. 116 of the Government's Notification No. 14545 dated 26th December, 1977. The assessment is to be done over such goods at

M. Visvesvaraya Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2002)83ITD511(Mum.)

in the Factories Act, 1948, could not be relied upon for interpretation of the terms contained in the Finance Act, 1966. We therefore hold, with respect, that the controversy before us is not at all resolved by the … through various provisions of the agreements of lease. He referred to Clause 26 as per paper book p. 500 which provided that if the rent … filed by the assessee on 1st Nov., 1993 and 31st March, 1994, respectively for asst. yrs, 1989-90 and 1990-91 were decided by the order of Tribunal, Mumbai Bench 'B', Mumbai, dt. 29th March, 1996, along with Department's … Hon'ble Bombay High Court. The assessee also moved two reference applications under Section 256(1), being RA Nos. 306 & 307/Mum/1996, whereupon reference was made to

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

Government of India in the Ministry of Finance (Department of Revenue) No.19/90- Customs (N.T.), dated the 26th April, 1990, the Central Government appoints the officers mentioned in Column (2) of the Table below to the Commissioner of … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements, … appointed as the officers of customs vide Notification No. 19/90-Cus (N.T.) dated 26.04.1990 - This notification later came to be superseded by Notification No. 17/2002

Anjan Banerjee Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961; ;Finance Act, 1989 - Section 26; ;Constitution of India - Articles 226 and 371F

Reported in : [1994]207ITR130(Cal)

April, 1958. (Vijay Mathur),Director (TPL-II).Ministry of FinanceDepartment of Revenue.' 9. The aforesaid two notifications were followed by the Finance Act, 1989, Section 26 of which provided-'26. Notwithstanding anything contained in the notification of the Government of India in … the assessment year commencing on the 1st day of April, 1989 ; (b) the 1st day of April, 1990, as the date on which the Wealth-tax Act, 1957, shall come into force in the State of Sikkim

Sikkim Manipal University Vs. State of Sikkim

Court : Sikkim

Subject : Direct Taxation

the assessment year commencing on the 1st day of April, 1989. By virtue of section 26 of the Finance Act, 1989 (see [1989] 177 ITR (St.) 167, 182), the Income-tax Act, 1961, was made applicable to the State … after the extension of the Income-tax Act, 1961, to the State of Sikkim with effect from April 1, 1990, the Sikkim State Income-tax Manual, 1948, stands repealed and the assessments made thereunder for the accounting years 1996-97

Commissioner of Income-tax Vs. Smt. Susheela Devi Agarwal

Court : Allahabad

Subject : Other Taxes

Reported in : [2010]187TAXMAN220(All)

in the definition of income under the Act. As a result of insertion of Section 2(24)(ix) by the Finance Act, 1972, with effect from 1-4-1972, income from lottery has been included in the definition of income.39. In CIT … Note, the provisions of the Income-tax Act, under the aforesaid notification, were made effective from the assessment year 1990-91 and as a result, the assessee is not liable to tax for the relevant assessment year (1988-89) on … ORDER1. This is an appeal under Section 260A of the Income-tax Act against the order dated 18-12-1998 passed by the

1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court : Sikkim

Subject : Direct Taxation

Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

the Income-tax Act, 1961, was extended to the State of Sikkim by virtue of section 26 of the Finance Act, 1989, with effect from the previous year relevant to the assessment year commencing on April 1, 1990.Before the

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Schedule C to the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) of Section 66E of the Finance … two grounds. First, that these are ultra vires Articles 14, 19(1)(g) and 265 of the Constitution of India. Second, that the exercise of power of

M/s. Tata Engineering and Locomotive Co. Ltd. Vs. State of Maharashtra

Court : Mumbai

Subject : Sales Tax

Bharat Credit and Investment Co. (supra). For all these reasons, he submits that the questions be answered accordingly. 26. Mr. V. A. Sonpal appearing on behalf of the Revenue, on the other hand, relies upon the definition … was legally justified in holding that the amount of Rs.8,34,781/- as per hire purchase agreement dated 7.2.1996 hire financed in favour of Shri. Ajit Singh Bhimrao was liable to tax under Section 8 of the B.S.T. Act,

Commissioner of Income-tax, Delhi Vs. Mansarovar Commercial (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

AY commencing on the 1st day of April, 1989. However, subsequently by virtue of Section 26 of the Finance Act, 1989 the Act was made applicable to the State of Sikkim from the previous year relevant to the … applicable to the State of Sikkim from the previous year relevant to the AY commencing from 1st April 1990, thereby extending the date of applicability of the Act by one year from the date specified in the