Advanced Search Results

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … of assessment proceeding- Except a proceeding under Sub-section (5) of Section 17, Section 18 and Sub-section (1) of Section 19 no proceeding for assessment of the tax payable by a dealer under this, part in respect of any … 466/05 1988-89Other three writ petitions relate to the assessment years 1990-91 to 1992-93. The petitioner has challenged the orders of remand, as made by the

Chhaganmal Golchha and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax/Vat

of purchase and sale of mustard oil and refine oil.4. The petitioner-firm is a registered dealer under Assam Finance (Sales Tax) Act, 1956. After the Assam Finance (Sales Tax) Act, 1956, had been repealed the petitioner-firm obtained … tax on the sales proceed of mustard oil was withdrawn w.e.f. 30.7.92 by the Assam Taxation Law (Amendment Act, 1992) which was published in Assam Gazette Extra-ordinary dated 30.7.92 and by Section 4(iii) of the Amendment Act, a … The petitioner-firm is a registered dealer under Assam Finance (Sales Tax) Act, 1956. After the Assam Finance (Sales Tax) Act, 1956, had been repealed the

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 12(3), 18, 18(2) and 18AA(2); Central Sales Tax Act, 1956 - Sections 8(5) and 9(2); Finance Act, 2000 - Sections 9; Karnataka Sales Tax (Amendment) Act, 1992; Constitution of India - Articles 14, 19(1), 226 and 227

Reported in : [2006]146STC513(Kar)

stated in the 'Notes on clauses' that, the amendments would take effect from the date on which the Finance Act, 2000 receives the assent of the President. The said amendment Act received the assent of the President of … tax in contravention of Section 18 at any time before the commencement of the Karnataka Sales Tax (Amendment) Act, 1992, the provisions of Sub-sections (3) and (4) shall apply to such amount collected.It is crystal clear from clause … petitioner, assailing the legality and validity of the order dated December 14, 1999 passed for the assessment year 1996-97 Under Section 18-AA(2)(ii) of the Karnataka

Dr. K.M. Shah Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 2, 7(2), 16A and 27A; Gift-tax Act; Wealth-tax Act, 1958 - Sections 7(2) - Schedule - Rules 3, 4, 5, 6, 7, 8, 19 and 20; Urban Land Ceiling Act - Sections 6; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1992; Income-tax Act, 1961

Reported in : (2004)190CTR(Guj)414; [2004]270ITR408(Guj)

at his option, specify in his behalf in the return of net wealth]. ** Proviso omitted by the Finance Act, 1992 w.e.f. 1.4.1993.Explanation- For the purposes of this sub-section,-(i) where the house has been constructed by the assessee, he … M.S. Shah, J.1. These four appeals are filed by the assessee under Section 27A of the Wealth-tax Act, 1957 against the judgment and order dated 9.1.2001 passed by the Income-tax Appellate Tribunal, Ahmedabad in Wealth-tax Appeal Nos.

Ubs Securities Asia Ltd. Vs. Securities and Exchange Board of India

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

Reported in : (2005)6CompLJ64SAT

above and in exercise of the powers conferred on me in terms of Section 19 of the SEBI Act, 1992, read with Section 11(4) and 11B of SEBI Act, 1992, I hereby prohibit UBS / its affiliates / … Headquartered in New York and London. The appellant is a Foreign Institutional Investor (FII) registered with SEBI. Swiss Finance Corporation (Mauritius) Limited ('SFCML' for short) is registered as a proprietary sub-account of the appellant. UBS AG London

Commissioner of Income Tax, Ludhiana, Etc.Etc. Vs. Shri Om Prakash, Et ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64(1) and 263; Indian Income-tax Act, 1922 - Sections 16(3) and 35; Constitution of India - Articles 14, 19(1) and 226; Gift-tax Act - Sections 4; Wealth-tax Act - Sections 4; Finance Act, 1979 - Sections 64; Taxation Laws (Amendment) Act, 1975; Finance Act, 1992; Finance (No.2) Act, 1971;

Reported in : 1996IAD(SC)205; AIR1996SC593; (1996)130CTR(SC)82; [1996]217ITR785(SC); JT1995(8)SC245; 1995(6)SCALE487; 1995Supp(4)SCC737; [1995]Supp5SCR346

which such individual is a partner' in Clause (iii) corresponding to Clause (ii) until they were deleted by Finance Act, 1992 w.e.f. April 1, 1993 and insertion of Sub-section (1A) - with which aspects we are not concerned herein. … of Clauses (i) and (ii) of Sub-section (1) of Section 64 (as they stood prior to 1st April, 1976) of the Income Tax Act, 1961 falls for resolution in this batch of appeals. Prior to April 1,

Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)165CTR(All)137; [2001]246ITR353(All)

on the date of the declaration, i.e., 31-12-1998.2. The petitioner's case is that by section 89 of the Finance (No. 2) Act, 1998, a scheme for settlement of tax disputes was introduced and the petitioner, which is … case is that by section 89 of the Finance (No. 2) Act, 1998, a scheme for settlement of tax disputes was introduced and the petitioner, … introduced and the petitioner, which is a Hindu undivided family, filed declarations for the assessment years 1988-89 to 1992-93. Under the scheme only all assessee against whom tax was in arrears could approach for the settlement of

Sarswatiji Bhandar Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

accounts by the assessing authority, by Annexure-4, dated 9-7-1992. Under the proviso to Section 24 of the Bihar Finance Act, re-assessment should have been completed within two years from the date of the communication of the order passed … in the records). It has not been done. The petitioner assails the re-assessment proceedings initiated after remit, under Section 19(1) of the Act dated 9-7-1992 as illegal. According to him, the re-assessment is made as a result of

Sebi Vs. Scimitar Investment and Trading

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

all the facts and circumstances of the case, I, in exercise of the powers conferred upon me under Section 19 of Securities and Exchange Board of India Act, 1992 read with Section 11(4) and 11 B of Securities … as to why appropriate action under Section 11B and 11(4) of the Securities and Exchange Board of India Act, 1992 should not be issued against them for the violations of the provisions of Regulations 3, 4(a), 4(b) and … stated that these funds were invested in DFTL scrip and he has financed his investment in DFTL scrip out of loan of around Rs. 1

M/s. Hotel Paras Garden and Another Vs. Central Bank of India, Balapur ...

Court : Mumbai Nagpur

Subject : Land Acquisition

Rule 68-B of the Second Schedule to Income Tax Act. The said provision has been inserted by the Finance Act 1992 w.e.f. 01.06.1992 and time limit of 3 years stipulated therein has been extended to 4 years on 01.03.1996. … Government under Section 7[1] for each Tribunal has to commence recovery proceedings after receipt of a certificate under Section 19 thereof. Section 19 is about the procedure of Tribunals and the certificate specifies the amount of debt. That