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Eureka Forbes Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17(2) and 19(1); Constitution of India - Articles 226 and 227

by the respondent-Deputy Commissioner of Commercial Taxes, Jamshedpur, under Section 19(1) read with Section 17(2) of the Bihar Finance Act, 1981 (annexure 1 series in respective writ petitions) ; orders of reassessment (annexure 2 series of respective writ … the aforesaid periods. The petitioner thereafter filed petition for revision under Section 46(4) of the Bihar Finance Act, 1981, which has also been rejected by … the same petitioner relating to the assessment of sales tax for different periods, i.e., 1987-88, 1988-89, 1989-90 and 1990-91. Thereby they are disposed of by common orders.2. Eureka Forbes Ltd., petitioner, a limited company having its office

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

of Section 17 and Section 46 have undergone legislative changes by Act 8 of 2011 and by the Finance Act of 2018. By Act 8 of 2011, Section 17 was substituted and Section 46 was amended to provide

Controller of Estate Duty Vs. Sileshkumar R. Mehta

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 44, 46(1) and 46(2)

Reported in : [1991]189ITR566(Mad)

advance of the loan to the deceased subsequently and resource does not merely refer to the source of finance without any antecedence.' 18. Thus, there were two difference views expressed by this court in understanding the meaning … Thanikkachalam, J.1. In this reference under section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as 'the Act'), the Tribunal has referred the … death of the deceased amounting to Rs. 2,923 should be included in the estate of the deceased under section 46(1)(b). The deceased also repaid a sum of Rs. 77,431 towards the amount borrowed from his son within two

Shree Jagdamba Coke Industries (P) Ltd. Vs. the State of Jharkhand and ...

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(1)JCR572(Jhr)]

Commercial Taxes (Administration), Dhanbad Division, Dhanbad initiating a suo motu revision proceeding under Section 46(4) of the Bihar Finance Act, 1981 for revising the revised assessment orders passed under the Central Sales Tax Act for the years 1981-82 … the petitioner said to have made full payment of such demand by treasury challans. However, for the years 1990-91,1991-92, 1993-94, 1995-96 and 1996-97, petitioner was found to have made excess payment of tax under State Act. The

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

of India, seeking a writ of declaration, declaring the provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires and unconstitutional and unenforceable. For petitioner in W.P.No.16400/2013 Mr.K.Govi Ganesan For RR1& 2 in … taxation law enacted by the Parliament or Legislature and one such decision is reported in 2012 (5) Scale 467, State of Madhya Pradesh versus Rakesh Kohli and another. The portion of the said judgment which is apposite

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … the State of Karnataka. • Section 6 - All the members of the Board are government officials; • Section 46 - the members & other employees of the Respondent are deemed to be public servants. • Section 3 … that AEPC has been claiming exemption under Section 11 from AY197980 to 1990-91. During AY199192, the Assessing Officer (“AO”) denied the exemption on the ground

All India Shaw Wallace Employees Vs. Shaw Wallace and Co. Ltd. and ors ...

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (2000)102CompCas466

debentures worth Rs. 5 crores issued in the year 1991-92, the company has paid Rs. 1.58 crores as finance charges, consultancy charges and brokerage and commitment charges when the entire debentures were issued to Peerless General Finance … allegations relate to financial transactions of various nature transacted by SWC from 1990 onwards. These financial transactions, while according to the Central Government in the … two petitions-one filed under Sections 235, 237, 397, 398, 399, 402, 403, 406 and 408 of the Companies Act, 1956 (Act) by some of the employee shareholders (first petition) and another, under Section 408 of the Act, … only by respondents "Nos. 1, 2, 4, 5, 6, 8, 45 and 46.Respondents Nos. 12 to 29 and 47, 49 and 51 were represented by

Deputy Commissioner of Income Tax Vs. Finolex Cables Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2008)114TTJ(Pune.)785

be a genuine SLB transaction.8.11 It is true that the Expln. 4A to Section 43(1) inserted by the Finance Act, 1996 w.e.f 1st Oct., 1996 is a recognition of the position that all SLB transactions cannot be held … the assessee's claim for the reasons given in paras 44, 45 and 46 as under: 44. I have considered the submissions. I find from the … learned counsel pointed out that this issue is covered in the order of Hon'ble Tribunal for asst. yr. 1990-91 (supra). In that order, the expenditure was allowed in full by referring inter alia to the decision of

Birla Tyres Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)88ITD1(Kol.)

normally subjected to tax at the rates which are applicable to an Individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position. Under Section 167B(1), … limited company which is taxable for the assessment year 1995-96 at the rate applicable for a company i.e., 46% including surcharge which was higher than the maximum marginal rate specified for this year i.e., 40%. Therefore, in

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)267ITR1(Kol.)

normally subjected to tax at the rates which are applicable to an individual, HUF as specified in the Finance Act for the relevant assessment year. However, Section 167B is a departure from such normal position under Section 167B(1), … of the AOP, Learned counsel has placed reliance on the Board circular bearing No. 551, dt. 23rd Jan., 1990, which was reported in (183 ITR (St) 7). wherein it has been stated that there is no provision … the asst. yr. 1995-96 at the rate applicable for a company i.e., 46 per cent including surcharge which was higher than the maximum marginal rate