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Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

on which the fee for appeal provided under Section 260A of the IT Act was omitted by the Finance Act, 1999 is virtually resurrected in the Court Fees Act and that unlike under the very scheme of the … that the Division Bench decided that, in appeals filed after 5th Dec., 1990, the Court fee payable is to be calculated, only on the basis … be paid in spite of amendment providing for higher Court fee, have been rendered on an interpretation of Section 52 of the Principal Act but Section 52A is notwithstanding anything contained in Section 52 of the Principal Act

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 … judgment reported in [2012].52 VST409(Raj.).Purshottam Das Malpani versus Union of India and OtheRs.Accordingly, W.P.No.8932 of 2011 is dismissed. 52 In W.P.No.26012 of 2012, the Tamil Nadu Slum Clearance Board has made a challenge to the order dated

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

in reference to the provisions of Section 115JA of the Act is conspicuously absent in Part-III of the Finance Act providing for computing advance tax though mention is made of Sections 115A, 115B, 115BB, 115C of the Act … not have directed the assessing officer to compute the capital gain of the assessee for the assessment year 1990-2000 even after taking the view that the transaction of transfer of the bottling unit of the assessee is … holding that answers to questions inthere are no mistake apparent ITA No 520 of 2004,from the face of records on the filed by the revenue,facts

Om Shanti Silks and Another Vs. Assistant Commissioner of Commercial T ...

Court : Karnataka

Subject : Sales Tax

Reported in : [1998]110STC449(Kar)

The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended section 52(2) of the Income-tax Act, 1961; this was understood in a particular manner by the … by the petitioners in this batch of petitions. 4. There is no dispute that up to March 31, 1990, raw silk and silk yarn were altogether exempted from tax under the Act, as it is one of

Rajasthan State Electricity Board Jaipur Vs. The Dy. Commissioner of I ...

Court : Supreme Court of India

Subject : Direct Taxation

amount equivalent to the additional income tax calculated under sub-clause (i).” 12. Sub-section (1-A) was amended by the Finance Act, 1993 with effect from 1-4-1989, which was the date upon which sub-section (1-A) had been introduced into the … in K.P. Varghese v. ITO. The Court in that case was concerned with the correct construction of Section 52(2) of the Income Tax Act: (K.P. Varghese case, SCC p. 179, para 4 : SCR p.639) “52. (2)

Bangalore Wood Industries Vs. Asst. Commissioner of Commercial Taxes ( ...

Court : Karnataka

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 5, 5(1), 5(3), 6, 8 and 15B; Kerala General Sales Tax Act, 1963 - Sections 5A

Reported in : [1994]92STC603(Kar)

The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended section 52(2) of the Income-tax Act, 1961; this was understood in a particular manner by the … Commissioner issued a circular No. 58. MSR. CR. 347/ (vii) 85-85 (annexure 'E' in W.P. No. 23297 of 1990) which reads : 'Timber : Mere cutting of timber into cut sizes or planks does not make the

Madhur Trading Co. and Others Vs. State of Karnataka and Others

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2(1), 5, 5(1), 5(3), 5(5) and 6; Central Sales Tax Act, 1956 - Sections 3, 4, 5, 5(1), 5(3), 6, 6(1) and 9(1)

Reported in : ILR1993KAR594

The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended section 52(2) of the Income-tax Act, 1961; this was understood in a particular manner by the … Commissioner issued a circular No. 58. MSR. CR. 347/ (vii) 85-85 (annexure 'E' in W.P. No. 23297 of 1990) which reads : 'Timber : Mere cutting of timber into cut sizes or planks does not make the

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)96TTJ(Delhi)1

the above clause were substituted for the words "before the end of the relevant assessment year" by the Finance Act, 1990 with effect from 1.4.1990.] 33.4. The section as inserted with effect from 1.4.1989, particularly the words "before the

Rishi Roop Chemical Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)36ITD35(Delhi)

of the proviso, which was inserted in Section 43B of the Income-tax Act 1961 (the Act) by the Finance Act 1987, w.e.f. 1-4-1988 and the Explanation 2, which was inserted in the said Section, by the Finance Act … decision of the Hon'ble Delhi High Court in the case of Sanghi Motors Civil Writ Petition No.2692 of 1990 dated 22-8-1990 which reads as under:- The challenge in this writ petition is to Section 43B of the … provisions of the Act like 40A(3) and (7) as well as Section 52(2) and submitted that, in order to appreciate the assessee's case in proper

Deputy Commissioner of Income Tax Vs. Electropack [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)973

July, 1995, the proceedings initiated are not proper and just. 3. As per the amendment made by the Finance Act, 2002, to Section 158B, the definition of "undisclosed income" is reproduced as under: 158B(b) : 'undisclosed income' includes … at great length by the AO in the assessment order on pp. 52 to 79 and it has been conclusively established from the results of … the assessee-firm was closed at the time of search. However, it has filed its returns for asst. yrs. 1990-91 to 1995-96 in Ward-3, Ahmedabad, and the alleged bogus purchases were shown in the statements of trading account