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

Court : Guwahati

Subject : Sales Tax/Vat

& Secretary to the Govt. of Assam, Finance Department and published in the Assam Gazette Extra-ordinary dated 11.6.93. Section 74 of the Act i.e., Assam General Sales Tax Act, 1993 deals with repeal and savings of the Assam … tax on the sales proceed of mustard oil was withdrawn w.e.f. 30.7.92 by the Assam Taxation Law (Amendment Act, 1992) which was published in Assam Gazette Extra-ordinary dated 30.7.92 and by Section 4(iii) of the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

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

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 … tax as noticed was a cause of discussion before us. In this regard, our attention was drawn to Section 74(5) of the GST Acts, which states that a person chargeable with tax may, before service of notice under

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Government issued notification, on April 4, 1994 in exercise of the powers under Section 7 of the Bihar Finance Act, 1987 whereunder the old industrial units, which had started production prior to April 1, 1993, but whose investments … 25, 1986, aforementioned.(ii) By notifications, dated April 6, 1991 and July 1, 1992, the Government of Assam announced its Industrial Policy of 1991 with the … 'the AGST Act, 1993') was enacted and the same came into force with effect from July 1, 1993. Section 74(3)(f), which was inserted with effect from May 2, 1995 in the AGST Act, 1993, laid down that the

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

securities is intended to be taxed under the provisions of the Interest Tax Act (45/1974) as amended by Finance Act, 1992. As stated earlier, exclusion of interest on securities from the taxability to Interest Tax Act led to ambiguity. … interest under the Act as the same could not be classified as interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in 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

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

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 … 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 /

Sahara India Savings and Investment Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Land Acquisition

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

Lic of India Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2002)82ITD749(Mum.)

on securities is intended to be taxed under the provisions of the Interest-tax Act (45/1974) as amended by Finance Act, 1992. As stated earlier, exclusion of interest on securities from the taxability to interest-tax Act led to ambiguity. Hence, … interest under the Act as the same could not be classified as interest on loans and advances under Section 2(7) of the Interest-tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing Officer (AO for short)

…appellant Vs. Commissioner of Income Tax,

Court : Kolkata

Subject : Direct Taxation

explaining the provisions of the said Finance Bill (2000) 242 ITR (Statutes) and also Section 1(2) of the Finance Act, 2000. He contends with the support of the decision of this Court in Hope (India) Limited v. CIT … previous years relevant to the assessment years was under consideration. The assessment for all years namely 1990-91, 1991-92, 1992-93, 1993-94, 1994-95 and 1995-96 under consideration was completed under Section 143(1) in respect of the assessment years 1995-96 … in the case of Hope India Ltd., vs.- CIT (1999) 138 ITR 74.was that arrears of rent were taxable in the year of receipt and