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Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Sections 7; Bihar Finance Act, 1981 - Sections 16(9)

the assessment year 1998-99, and the rebate has been granted. It was further stated that in view of Section 47 of the Finance Act, read with Rule 32 of the Bihar Sales Tax Rules (hereinafter referred to as … or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … of Bihar. On 10-6-1997, the petitioner filed returns for the financial years 1992-93, 1993-94, 1994-95, and 1995-96 after payment of entry tax in respect of

Smt. Durdana Khatoon Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)93ITD15(Hyd.)

rescue of the Revenue, consequent to insertion of Clause (2A) of Section 10 of the Act by the Finance Act, 1992, with effect from 1-4-1993, which reads as under:- "10. In computing the total income of a previous year … Kumar Agarwal, I.T. (S.S.) A.No. 20/Hyd/2004 and other appeals.8. On the legal position consequent to the deletion of Section 47(ii) of the Income-tax Act with effect from 1-4-1988, the learned counsel for the assessee submitted that the partnership

P.H. Hamid Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 36, 36(1), 41, 41(1), 41(2), 54E and 256(1); Income Tax Act, 1922 - Sections 2(7), 2(31), 3 and 10(2); Indian Partnership Act, 1932 - Sections 14 and 15; Finance Act, 1992 - Sections 41(1)

Reported in : (2005)198CTR(Bom)441; [2005]278ITR112(Bom)

of revenue and undue enrichment to the assessee, Sub-section (1) of Section 41 has been substituted by the Finance Act, 1992, so as to bring to tax the amount or benefit, as the case may be. In cases where

Pan Asia Advisors International Corporate Finance Minster House and An ...

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

Subject : MRTP

Receipts Mechanism) Scheme, 1993 (“the GDR Scheme”) issued by the Ministry of Finance, Government of India and the Master Circular on Foreign Investment issued by … Appellants from accessing the securities market for 10 years for the violation of Regulations 12A(a)-(c) of the SEBI Act, 1992 read with Regulations 3(c)-(d), and Regulations 4(1), 4(2)(c), 4(2)(e)-(f), 4(2)(k) and 4(2)(r) of the Securities and Exchange Board … of a separate Directorate of Enforcement which has been empowered to undertake investigation and search operations etc. 36. Section 47 of the said Act empowers the RBI to make regulations under which “Foreign Exchange Management (Transfer or Issue

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax … (d) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), and such instrument is utilised under this Act, where duty relatable to such utilisation of … and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; … enumerated - Constitution of India - Article 22(1) - Discussed. [Paras 23-28, 47]Central Goods and Services Tax Act, 2017 - ss.132(1) Clauses (a) to (d);

Cannon Steels Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Customs

Reported in : 1993(41)ECC161

29.5.1992 to the petitioner.3. The first respondent is the Union of India represented by the Secretary, Ministry of Finance, New Delhi, the second respondent is the Collector of Customs and the third respondent is the Assistant Collector. … duty is paid, the goods cannot be released unless an order is passed by the competent Officer under Section 47 of the Customs Act. Even if it is assumed that there is a completed assessment, it is not

The Income Tax Officer, Vs. Urban Improvement Trust

Court : Supreme Court of India

Subject : Direct Taxation

2018 - The Income Tax Officer Vs. M/s. Urban Improvement Trust, Kota.4. Section 10(20) has been amended by Finance Act, 2002 w.e.f. 01.04.2003. A Notice under Section 142(1) of the Income Tax Act, 1961 (hereinafter referred to as … municipality or municipal board. After the insertion of Part IXA in the Constitution by the Constitution (Seventy-fourth) Amendment Act, 1992 w.e.f. 01.06.1993, Articles 243Q deals with constitution of Municipalities. Section 10(20) Explanation, Clause (ii) relates to Municipalities.28. Learned … or elected to the Trust shall be notified by the State Government in the Official Gazette.” 24. Under Section 47, certain powers under the Municipal laws may be vested in the Trust. Section 48 provides for Transfer of

Nabha Power Limited versus Punjab State Power Corporation Limited and ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025] 8 S.C.R. 1308

shall be deemed to be marketable. [Central Excise Act (1 of 1944), S. 2, Expln. as inserted by Finance Act (18 of 2008), S. 78]xxx xxx xxx ‘Goods’ means all kinds of movable property other than actionable claims, … in the form of compensation.Headnotes† Electricity Act, 2003 - ss. 63, 125 - Foreign Trade (Development & Regulation) Act, 1992 - s.5 read with Paragraph 1.2 of the FTP - Customs Act, 1962 - Availability of benefits under … of the Appellate Tribunal for Electricity at New Delhi in AN No. 47 of 2015 With Civil Appeal No. 8739 of 2017Appearances for Parties Advs. … of 2017 as filed by the Nabha Power Limited (hereinafter, “NPL”) under Section 125 of the Electricity Act, 2003 (hereinafter, “EA 2003”), arises from the

Asstt. Cit, (inv.) Cir. 1(1) Vs. Prime Securities Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2005)95ITD249(Mum.)

regarding on period and off period salary. Ultimately the Legislature stepped in to clarify the position by the Finance Act of 1999. During the assessment year 1992-93 the position was not clear and while bona fide dispute was … CIT(A) XXV Bombay dated 23-3-1995 in the case of the assessee in relation to the assessment order under section 143(3) for assessment year 1991-92. Appeal in ITA No. 5639/Bom./95 has been filed by the revenue on 5-6-1995 … 15-10-1992 the assessee had claimed an exemption of Rs. 2,04,99,060 under section 47(v) on sale of capital assets to the holding company-M/s. Great Eastern Shipping

Sri Durga Cement Company, Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

particulars/information, due to which it is not possible to submit an effective reply.5. Section 47 of the Bihar Finance Act (hereinafter referred to as the 'Act') gives power to the authority concerned to correct 'a mistake which is … dated 25.7.1997 reviewing the assessment orders dated 1.11.1991 28.4.1993, 26.11.1993 and 4.11.1993 for the assessment years 1990-91, 1991-92, 1992-93 and 1993-94 respectively and the notice of demand issued pursuant thereto. The writ petition, being C.W.J.C. No. 2726