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Capberry Packings (P) Ltd. Vs. Collector of C. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (1994)LC475Tri(Delhi)

is not a 'Collector' for purposes of appeal. The appeals against the impugned order passed before enactment of Finance Act, 1992 would, however, continue to lie to the CEGAT in terms of Central Board of Excise & Customs, New … when it received the assent of the President was made to remove the doubts in the form of Section 115 of the Finance Bill which reads thus : "115. Removal of doubts - For the removal of doubts,

Basf Aktiengesellschaft Vs. Ddit, International Taxation

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2007)293ITR1(Mum.)

CBDT Circular No. 559 dated 4.5.1990; (ii) The provisions of first proviso to Section 48 as substituted by Finance Act, 1992 r/w CBDT Circular No. 636 dated 31.8.1992; (iii) The provisions of Section 115-AD of the Act inserted by

West End Hotel (P) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Section 115-O for the year under consideration particularly when the levy of surcharge was expressly provided by the Finance Act, 2000 with effect from 1-4-2000.12. The facts in brief are that the assessing officer passed an order under … the issue was covered in favour of the assessee by various orders of the Tribunal in assessment years 1992-93, 1993-94, 1998-99 and 1999-2000 and placed copies of the Tribunal orders for these years on record.6. The learned

M/s. Greatship (India) Ltd. Vs. Commissioner of Service Tax Mumbai-I a ...

Court : Mumbai

Subject : Service Tax

“Supply of Tangible Goods for use” as has been defined under Section 65(105)(zzzzj) of Chapter V of the Finance Act, 1994 (hereinafter referred to as “the said Act”). It is also not in dispute that the appellant has … correct a construction considered erroneous by the legislature." (Emphasis supplied) 50. In Francis Bennion Statutory Interpretation, (second edition) 1992, page 105, the learned author says "Declaratory Acts - A declaratory Act or enactment declares what the law … petition for exercising revisional jurisdiction was before the amendment derived from s. 115, Code of Civil Procedure, and the legislature has by the amending Act

Sujir Ganesh Naik Vs. Sujir Keshav Naik

Court : Kerala

Subject : Direct Taxation

Acts : Kerala High Court Civil Practice Rules - Rule 120; Income-tax Act, 1961 - Sections 137, 138(1) and 138(2); Finance Act, 1964; Code of Civil Procedure (CPC), 1908 - Sections 115 and 115(1)

Reported in : [2001]252ITR176(Ker)

990, the court held as follows (headnote) : 'After the repeal of Section 137 of the Act by Finance Act 5 of 1964, there is no longer any impediment left in the way of a court to summon … decision reported in Dagi Ram Pindi Lall v. Trilok Chand Jain, AIR 1992 SC 990, the court held as follows (headnote) : 'After the repeal … suffer from any illegality or irregularity warranting interference by this court in exercise of the revisional power under Section 115 of the Civil Procedure Code. It has been contended by the defendant that the income-tax returns for the

Macintosh Finance Estates Ltd. Vs. Additional Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Tribunal order in this case was passed on 14-1-1999 whereas Section 14A was inserted with retrospective effect by Finance Act, 2001 and hence Section 14A was not available before the Tribunal. In view of above discussion, we set … and since dividend has been made exempt under Section 10(33) from 1-6-1997 being the date from which Section 115-0 was inserted by the Finance Act, 1997. Once we find that interest expenses is an allowable expenditure under

Jt. Cit Vs. Groz Backert Asia Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2003)86ITD291(Chd.)

of deduction provided by sub-section (3) for several years was not considered sufficient and through amendment made by Finance Act, 1992, it has been thought proper by legislature to increase the amount of deduction by 90 per cent of … mentions law constitutes information".In the case of Rajath Leasing & Financing Ltd. v. Asstt. CIT (1996) 217 ITR 115 (Guj) In this case, it has been held that issue of notice under section 148 on the basis

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

of section 14-A by the Finance Act, 2001 with retrospective effect from 1-4-1962; Explanation to section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1-4-1987 and so on. If intention of the legislature was to give retrospective effect … special counsel for the revenue took us closely through the provisions of sections 2(22), 8, 10(23D), 10(33), 56, 115 AB, 115-O and 115R. He argued that from these provisions, it was clear that an income from units

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

of Section 14-A by the Finance Act, 2001 with retrospective effect from 1.4.1962; Explanation to Section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1.4.1987 and so on. If intention of the legislature was to give retrospective effect … special counsel for the revenue took us closely through the provisions of Sections 2(22), 8, 10(23D), 10(33), 56, 115AB, 115-O and 115R. He argued that from these provisions, it was clear that an income from units of

National Dairy Development Board Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2000)75ITD447(Ahd.)

of the specific provisions of s. 2(ea)(i) introduced by the amendment to the definition of assets by the Finance Act, 1992 w.e.f. 1st April, 1993.5. Similarly for asst. yrs. 1994-95, 1995-96 and 1996-97, the AO passed an order under … High Court in the case of CWT vs. Hyderabad Race Club (1978) 115 ITR 453 (AP). The decision of the Hon'ble Supreme Court in the … of Parliament and as such the hostels cannot be subjected to wealth-tax as per the amended definition of section 2(ea)(i) which was introduced w.e.f. 1st April, 1993. The CWT(A) however, upheld the action of the AO and