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Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … Director of Mines and Geology reported in 1993 Supp (2) SCC 315, McMonagleV/s. Westminster City Council reported in 1990 2 AC 720 at page 726 and SalmanV/s. Duncombe reported in (1886) 11 AC 627 (PC). 31. Referring … Limited V/s. State of Rajasthan and others reported in (2000) 117 STC 395 (S.C.) over-ruling its decision in the case of the very same assessee

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … Director of Mines and Geology reported in 1993 Supp (2) SCC 315, McMonagleV/s. Westminster City Council reported in 1990 2 AC 720 at page 726 and SalmanV/s. Duncombe reported in (1886) 11 AC 627 (PC). 31. Referring … Limited V/s. State of Rajasthan and others reported in (2000) 117 STC 395 (S.C.) over-ruling its decision in the case of the very same assessee

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

the said agreement, but defined in the Act, it shall 21 Inserted by the Finance Act 2017, sec. 39 (w.e.f. 1-4-2018). 33 have the same meaning as assigned to it in the Act and explanation, if any, … he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also

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

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … (ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is shall

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

Crown Re-roller (P) Ltd. Vs. State of Orissa in the Department of Fina ...

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 14; Orissa Sales Tax Rules, 1947 - Rule 39;

Reported in : 2004(I)OLR107; [2005]139STC305(Orissa)

for decision is whether the State Government wh.ile exercising the power of issuing a notification under the Bihar Finance Act could deny benefits declared by the State Government under its Industrial Incentive Policy and the Supreme Court held … a writ petition before this Court O.J.C. No. 1712 of 1989 and by judgment dated 8th of May, 1990, a Division Bench of this Court held that the industrial unit of the petitioner was entitled to enjoy … issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of … 1947.12. Section 14 of the Orissa Sales Tax Act, 1947 and Rule 39 of the Orissa Sales Tax Rules, 1947 provide for refund of tax,

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 … not dealt with the same vitiates the order passed by the CESTAT. 39. In support of the above submissions Mr.Sridharan has placed reliance upon 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 … Article 226 of the Constitution of India, brings a challenge to Entry 39 of Schedule C to the Maharashtra Value Added Tax Act, 2002 (

Her Majesty's Commissioners of Customs and Excise (Appellants) Vs. Zie ...

Court : House of Lords

Subject : Land Acquisition

the 1990 Act. Prior to the abolition of the rating system for domestic properties by the Local Government Finance Act 1988 they would have been entered in the valuation list as a single hereditament. But there is no … dwelling must consist of 'self-contained living accommodation' and meet the other conditions set out in note (2). 2. Section 1 of the Planning (Listed Buildings and Conservation Areas) Act 1990 provides that a listed building is a … contending for. 17. In Debenhams Plc v Westminster City Council [1987] AC 396 it was held that the extended definition of "listed building" in section