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R. Piyarelall Import and Export Ltd., a Company Incorporated Under the ...

Court : Mumbai

Subject : Constitution

Acts : Destructive Insects and Pests (Amendment and Validation) Act, 1992 - Sections 4 and 11; Companies Act, 1956; Destructive Insects and Pests Act, 1914 - Sections 3, 3(1) and 3(3); Inter-State Water Disputes Act; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11(2); Cess and Other Taxes on Minerals (Validation) Act, 1992; M.M.R.D. Act - Sections 2 and 2(1); Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65, 65(5), 66, 66(3), 68(1), 68(1A) and 71; Finance (Amendment) Act, 1997; Service Tax Rules, 1994 - Rule 2(1); Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989; Karnataka Cauvery Basin Irrigation Protection Ordinance, 1991

Reported in : 2006(4)BomCR637; [2006(3)JCR181]; 2006(6)MhLj123

cannot be and is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rule … this writ petition seek to challenge the constitutional validity of the Destructive Insects and Pests (Amendment and Validation) Act, 1992 (hereinafter to be referred to as 'the Validation Act, 1992). The challenge is on the ground that the

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

prior to the commencement of Finance Act, 2000, by taking into consideration the amendments, which were made by Section 116. He submitted that the opening part of Section 116 of the Finance Act, 2000, which amended Sections 65, … in one case (Service Tax Appeal No. 2/23 of 2005) of Rs. 60,26,508/- under Section 73(2) of the Finance Act, 1994, imposing penalty of Rs. 48,700/- under Section 76 and ordering interest amount of Rs. 8,84,287/- under Section … the decision of the Supreme Court in Laghu Udyog Bharati, reported in 1992 (112) ELT 365 (SC) as followed by the Tribunal in L.H. Sugar

Mintri Tea Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 43B, 116, 139, 143(1), 143(2), 154, 154(2), 154(7), 156, 241, 246 and 249(2); ;Finance Act, 2003; ;Finance Act, 1992; ;Finance Act, 1994; ;Income Tax Act, 1922 - Section 35

Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)

the authority concerned is the Dy. CIT(A) or the CIT(A), by the AO also:From 14th May, 1992 : Finance Act, 1992 : A proviso to Sub-section (2) was inserted with effect from the date on which the Finance Act, … mistake-(1) With a view to rectifying any mistake apparent from the record an IT authority referred to in Section 116 may,:(a) amend any order passed by it under the provisions of this Act;(b) amend any intimation sent by

Z.F. Steering Gear (i) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Act was inserted by the Finance Act, 1991 with effect from 1-4-1991. It was subsequently amended by the Finance Act, 1992 with effect from 1-4-1993 and then by Finance Act, 1993 with effect from 1-4-1994/1-4-1995. The deduction under Section

Dillu Clive Enterprises (P) Ltd. Vs. Addl. Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)87TTJ(Hyd.)1098

the same is without jurisdiction and not tenable in law.He argued that the Addl. CIT was created by Finance Act, 1994 with effect from 1-6-1994, and ranks higher to the Dy. CIT under section 116 of the Act … cases not falling within Category I and Category 11. (Chaturvedi & Pithisaria's Income-tax Law, Fourth Edition, Vol. 5, 1992).Obviously those cases falling under Category I should when read with the circular cited supra, would be those where

Northern India theatres (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)45ITD310(Delhi)

of value of Naaz Cinema Building in the wealth-tax is against the provisions of Section 40(3) of the Finance Act, 1983. Provisions of Section 2(e)(v) of the Wealth-tax Act, 1957 could not be invoked in contravention of the … grant of fresh lease on terms and conditions mentioned.This new tenancy will start from month to month under Section 116 read with Section 106 of the Transfer of Property Act, 1882. It was submitted that this tenancy being

Dillu Cine Enterprises (P.) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2002)80ITD484(Hyd.)

without jurisdiction and not tenable in law. He argued that the Addl. Commissioner of Income-tax was created by Finance Act, 1994 w.e.f. 1-6-1994 and ranks higher to the DCIT under Section 116 of the Act and as such … cases not falling within Category I and Category II. (Chaturvedi & Pithisaria's Income-tax Law, Fourth Edition, Vol. 5, 1992).Obviously those cases falling under Category I should when read with the Circular cited supra, would be those where

M/S. Oblum Electrical Industries Pvt. Ltd., Hyderabad Vs. Collector of ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25; Customs Tariff Act, 1975 - Sections 3; Imports (Control) Order, 1955

Reported in : AIR1997SC3467; 1997LC535(SC); 1997(94)ELT449(SC); JT1997(7)SC688; 1997(5)SCALE692; (1997)7SCC581; [1997]Supp3SCR681

from Import duty subject to the conditions specified in the Notification of the Government of India, Ministry of Finance, Department of Revenue and 116/88-Cus. on 30-3-88.On import of goods into India, the appellant claimed duty free clearance … referred to as the Tribunal) by the impugned judgment dated November 5, 1992. The Tribunal has held that the question regarding exemption from duty and … September 10, 1982.3. By Notification No. 210/82-Cus dated September 10, 1982 issued under Section 25 of the Customs Act, 1962, the Central Government has exempted from whole of the customs duty and additional duty leviable under the

Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]79ITD56(NULL)

need to amend the law and insert sub-clause (va) in section 2(5B) of the Interest Tax Act by Finance Act, 1992 w.e.f. 1-4-1993 to include a Residuary Non-Banking Company even the explanatory memorandum as stated above to bring out … given by the Tribunal for not accepting the Departmental submissions were not proper as Tribunal observed on Page 116 as under:'This object cannot also be sustained. The decision of the Madras High Court of Lakshmi Vilas Bank

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

Joint CIT (2002) 122 Taxman 28 (Chd.) (Mag.)(3) Business Information Processing Services v. Asstt. CIT (1999) 106 Taxman 116 (Jp.) (Mag.)(4) Gurudev Engineers (P) Ltd. v. ITO (1990) 34 ITD 297 (Mad.)(5) ITC Classic Finance Ltd. v. … The legislature made retrospective amendment to section 28 of the Act by inserting clauses (iiia) to (iiic) by Finance Act, 1990 with effect from 1-4-1962. Thus, income by way of duty drawback became taxable income by virtue of