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Century Enka Ltd. Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (1994)(69)ELT44Tri(Mum.)bai

the litigation could come to a standstill. Further, the Supreme Court has in Union of India v. Kamlakshi Finance Corporation - 1991 (55) E.L.T. 433 (SC) in relation to implementation of the order appealed against, observed that … of the same court in Swati Chemicals v. Collector of Customs - 1990 (50) E.L.T. 342 (Bom.) where also similar view is expressed.Reference is also … Union of India v. GTC Industries Ltd. - 1991 (56) E.L.T. 733 (Bom.), where considering the provisions of Section 38 of the Central Excises and Salt Act, 1944, the said High Court has held that the publication of

Shyamal Kumar Roy Vs. Sushil Kumar Agarwal

Court : Supreme Court of India

Subject : Civil

Acts : Indian Stamp Act, 1899 - Sections 2(14), 31, 32, 33, 35, 36, 38, 39, 40 and 61; Indian Stamp (West Bengal Amendment) Act, 1990; West Bengal Finance Act, 2006; West Bengal Act - Sections 33(4) and 33(5); Marwar Stamp Act, 1947; Code of Civil Procedure (CPC) - Sections 151

Reported in : AIR2007SC637; (SCSuppl)2007(1)CHN15; JT2006(9)SC483; (2007)1MLJ617(SC); 2006(11)SCALE159; (2006)11SCC331; 2007AIRSCW234

terms whereof stamp duty on instruments have been fixed and have undergone further amendment by the West Bengal Finance Act, 2006. It was also contended that the High Court also committed a serious error in not entertaining the … Act, 1899 ('the Act'), as amended in the State of West Bengal by Indian Stamp (West Bengal Amendment) Act, 1990 (hereinafter referred to as 'the West Bengal Act'), falls for consideration in this appeal which arises out of … dated 17.2.2003; and (2) for sending the said documents to the Collector for impounding thereof in terms of Section 38 of the Indian Stamp Act. By an order dated 13.4.2005, the learned Trial Judge rejected both the applications.

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

Income-tax, Eighth Edition (revised by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & Pithisaria's 'Income-tax Law' Fourth Edition, 1990 Vol.1 at page … short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has

Finolex Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

Reported in : (2006)101TTJ(Pune.)463

been met directly or indirectly by any other person or authority. The Expln. 8 was introduced by the Finance Act, 1986 with retrospective effect from 1st April, 1974. It is as under: For the removal of doubts, it … Bombay High Court has also been rejected. We may also notice that with regard to the asst. yr. 1990-91, the expenditure of Rs. 21,99,000 representing payment made to MSEB for laying high tension power supply lines and … the assessee is directed against the order passed by the CIT under Section 263 of the Act on 10th Feb., 1995. In the grounds 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

Gal Offshore Services Limited Vs. the Asst. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)92ITD525(Mum.)

assessment year 1996-97 onwards. He invited our attention to the provisions of Section 33 AC as amended by Finance Act, 1995 with effect from 1-4-1996. The Section reads as below :- "33AC. Reserves for shipping business - (1) … Bench in Sirius Shipping Co. Ltd. v. ACIT reported in 257ITR (AT) 38 (Mad.). In the said case the Tribunal has held that the ownership … the Income-tax Act.3. Section 33AC has been inserted in the Income-tax Act with effect from the assessment year 1990-91. The section provides the benefit of deduction to assesses engaged in shipping business so that such assessees may

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 … case of Amar Dye Chem. Ltd. [RA No. 336 (Bom.) of 1981 arising out of IT Appeal No. 3897 (Bom.) of 1974-75, dated 19-8-198 preferred to at page 148 of 41 ITD. In that case also it

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 … Supreme Court in the case of Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT (1997) 141 CTR (SC) 387 : (1997) 227 ITR 172 (SC). The relevant extracts from the said judgment are reproduced below : "It

Association Of Old Settlers Of Sikkim Vs. Union Of India

Court : Supreme Court of India

Subject : MRTP

the year 1989 and w.e.f. 26.07.1989, the Indian Income Tax Act, 1961 was extended to Sikkim by the Finance Act, 1989. Under the said amendment, any law corresponding to the Income Tax Act, 1961, which was in force … the Register of Sikkim Subjects by virtue of the Government of India Order No.26030/36/90-I.C.I., dated the 7th August, 1990 and Order of even number dated the 8th April, 1991; or (iii) any other individual, whose name does … the erstwhile Kingdom of Sikkim for a period not less than ten 38 years immediately preceding the date of his application, or (ii) must have … have prayed for an appropriate writ, direction or order 1 striking down Section 10(26AAA) of the Income Tax Act, 1961 (hereinafter referred to as the

Deputy Commissioner of Income Tax Vs. Verifone Software Systems (P)

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)84ITD521(Bang.)

the parameters of Section 143(1A)(a)(i)(A). (e) Fifthly, the Court was dealing with retrospective amendment of Section 28 by Finance Act, 1990 vis-a-vis Section 143(1A) and not retrospectively made amendment by the Finance Act, 1993, to Section 143(1A).4. According to … of natural justice or discriminatory, arbitrary or unreasonable being violative of Arts. 14 and 265 of the Constitution." 38. Thus, the Karnataka High Court has upheld the validity of the provisions of Section 143(1)(a) and Section 143(1A)