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Commissioner of Income Tax, Bangalore and anr. Vs. Century Building In ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 44AB, 133A, 194A, 194A(1), 201, 201(1) and 201(1A); Companies Act, 1956; Finance Act, 1992; Banking Regulation Act, 1949 - Sections 51; Life Insurance Corporation Act, 1956; Unit Trust of India Act, 1963; Indian Income Tax Act, 1922; Estate Duty Act, 1953; Wealth-tax Act, 1957; Gift-tax Act, 1958; Super Profits Tax Act, 1963; Companies (Profits) Surtax Act, 1964; Interest Tax Act, 1974

Reported in : (2007)211CTR(SC)292; [2007]293ITR194(SC); JT2007(10)SC106; 2007(9)SCALE691; (2007)7SCC262

to the account of the payee and the provisions of this section shall apply accordingly.](2) [Omitted by the Finance Act, 1992, w.e.f. 1-6-1992.](3) The provisions of Sub-section (1) shall not apply-(i) where the amount of such income or, as … the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in Section 51 of that Act); or(b) time deposits with a co-operative society engaged in carrying on the business of banking;(c)

Commissioner of Income Tax, Kanpur Vs. Sahara India Savings and Invest ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2(5), 2(5A), 2(5B), 2(7), 5 and 6; Companies Act, 1956 - Sections 4A and 620A; Banking Regulation Act, 1949 - Sections 51; State Financial Corporation Act, 1951 - Sections 3, 3A and 46; Reserve Bank of India Act, 1934 - Sections 42(1B), 45(1), 45J, 45K and 45K(4); Income Tax Act - Sections 43D; Finance Act, 1992

Reported in : (2009)227CTR(SC)425; [2010]321ITR371(SC); 2009(14)SCALE188; [2010]186TAXMAN19(SC)

under 'miscellaneous finance company' in terms of Section 2(5B)(vi) of the 1974 Act. According to the Department, this Finance Act, 1992 operated prospectively and that too w.e.f. 1.4.1993. According to the Department, during the Assessment Year 1992- 93, respondent … the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in Section 51 of that Act);(ii) a public financial institution as defined in Section 4A of the Companies Act, 1956 (1

Syndicate Bank Employees' Co-operative Thrift and Credit Society Ltd. ...

Court : Chennai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2(5A); Banking Regulation Act, 1949 - Sections 3, 6, 10, 22, 51 and 56; Multi State Co-operative Societies Act; Finance (No. 2) Act, 1991; Finance Act, 1992

Reported in : [2006]287ITR40(Mad)

Sub-sections (5A) was inserted by the Finance (No. 2) Act, 1991 w.e.f. 1st Oct., 1991 and by the Finance Act, 1992, the words in a square brackets in the above sub-section, namely 'or a co-operative society engaged in carrying … the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in Section 51 of that Act (or a co-operative society engaged in carrying on the business of banking not being a

Sunil Kumar Khetawat Vs. State of Assam and ors.

Court : Guwahati

Subject : Banking

Acts : Bengal Public Demands Recovery Act, 1913 - Sections 3 and 3(6); Assam Recovery of Loans Act, 1976 - Sections 2 and 3

is small scale industrial unit registered with the Government. By the notification dated 9.6.1992 (referred to above), the Finance Department of the Government of Assam, approved every scheme of the Bank as defined in Section 2 of … contended that the writ petition was not maintainable, inasmuch as, there is an alternative remedy of appeal under Section 51 of the Act of 1913 read with Section 4 of the Act of 1976. It was asserted that

Satnam Overseas (Export) Through Its Partner Etc. Etc. Vs. State of Ha ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 2, 6, 9, 9(1), 11A, 14, 15, 15(1), 15A, 17, 27 and 40; Punjab General Sales Tax Act, 1948 - Sections 4(1) and 4B; Constitution of India - Articles 14, 246(3), 286, 286(1) and 366; Central Sales Tax Act, 1956 - Sections 5, 5(1), 5(2) and 5(3); Finance (No. 2) Act, 1996; Haryana General Sales Tax (Amendment) Act, 1991; Punjab General Sales Tax (Amendment) Act, 1973; East Punjab General Sales Tax (Amendment) Act, 1958; Haryana General Sales Tax (Amendment) Act, 1976; Rajasthan Passengers and Goods Taxation Act, 1959; Finance Act, 1961

Reported in : AIR2003SC66; JT2002(8)SC573; (2003)1SCC561; [2002]SUPP3SCR271; [2003]130STC107(SC)

and Weaving Mills Ltd. and Anr. v. Union of India and Ors. : 1987(32)ELT234(SC) by Section 51 of Finance Act, 1992, Rules 9 and 49 of the Central Excise Rules, 1944 were amended retrospectively from the date of framing

State Bank of India Staff Co-operative Society Ltd. and Others Vs. Inc ...

Court : Chennai

Subject : Company

Acts : Interest-Tax Act, 1974 Sections 2(5A); Constitution of India - Article 226

Reported in : [1998]233ITR104(Mad)

banking not being a co-operative society providing credit facilities to farmers or village artisans' - omitted by the Finance Act, 1992, with effect from April 1, 1993. (ii) a public financial institution as defined in section 4A of the … the Banking Regulation Act, 1949, (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act)' - 'or a co-operative society engaged in carrying on the business of banking not being

Bajaj Auto Limited Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 11A, 11B, 11D, 35E and 35E(2)

Reported in : 2002(5)BomCR207; 2002LC798(Bombay); 2003(151)ELT23(Bom)

period of six months, the proviso to Section 11A not being applicable in the present case. Thus, although Section 51 of the Finance Act, 1982 has given retrospective effect to the amendments of Rules 9 and 49, yet … Excise Act, on account of retrospective amendment to Rules 9 and 49 of Central Excise Rules 1944 by Finance Act, 1982, the Apex Court in the case of J.K. Spinning and Weaving Mitts Ltd. and Anr. v. Union … of Union of India v. Alembic Glass Industries Ltd. reported in : 1992(61)ELT193(Kar) which is in favour of the Revenue. When it was pointed out

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; … 2971, 4078, 7408 and 11049 of 2018, SLP (Crl) Nos. 244, 3647, 5153, 4322-4324, 4546 and 9541 of 2019, SLP (Crl) No. 3366 of 2020,

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 … law is on a particular point, often 'for the avoidance of doubt'." 51. In Justice G.P. Singh's (Sixth Edition 1996) 'Principles of Statutory Interpretation' under

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

person chargeable with the duty. Referring to paragraph 31 of the judgment, he submitted that the provisions of Section 51 of the Finance Act, 1982 by which retrospective effect to the amendments of Rules 9 and 49 of … 8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … Referring to the decision of the Apex Court as reported in AIR 1992 SC 1439 (Ms. Shree Chamundi Mopeds Ltd. v. Church of South India