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Vipul Dye Chem Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)86ITD851(Mum.)

Khanna Enterprises (P) Ltd. (supra), the Delhi Bench of the Tribunal held that the amendment made by the Finance Act, 1992 introducing Explanation to Section 80HHD(2) and (2A) are clarificatory and retrospective in nature. In the case of Podar … is not correct. As per the calculations of the learned counsel, the same should have been at Rs. 91,46,913. In view of the above computation, the claim made by the assessee at Rs. 1,34,36,127 in the ground

State by Cbi/Acb Vs. A.N. Dhyaneswaran,

Court : Chennai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 397 and 401

Reported in : 2004CriLJ2802

have availed the advantage of a scheme brought out by the Revenue Department of the Central Government i.e., Finance Act ( No.2) of 1998. The said Scheme is called Kar Vivad Samadhan Scheme, 1988 (hereinafter referred to as … contended by him that the Authority concerned by order dated 15th February, 1992 had revoked the order of his suspension, and he was posted back … 420 and 415 were not made out and therefore applying the principles of immunity from prosecution provided under Section 91 of the Scheme Their Lordships of the Apex Court have acquitted the accused in the said case.8. But

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Finance (Department of Revenue), namely:(1) No. 70/92-Central Excise, dated the 17th June, 1992, G.S.R.595 (E), dated the 17th June, 1992;(2) No. 62/95-Central Excise, dated the … Section 136 of the Finance Act, 2001 (14 of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by

In Re: Cyberspace Ltd.

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

Subject : MRTP

of the bank account statements of some of these entities viz. M/s Amit Interchemicals P. Ltd, M/s Pradeepak Finance & Mgmt Consultants P. Ltd, M/s Shivam Multi Services P. Ltd, M/s Nucleus Softel P.Ltd, M/s Kamrao Plastique … Market) Regulations, 1995, (hereinafter referred to as "the Regulations") read with section 11 and 11B of the SEBI Act, 1992 and directed him to reply to the said notice within 15 days of the receipt thereof. It was … the daily volume in the scrip while his sale transactions contributed upto 91.08% of the daily volume in the scrip. His total purchases and sales

Rama Steel Industries and ors. Vs. Union of India (Uoi) and anr.

Court : Mumbai

Subject : Banking

Acts : Maharashtra Co-operative Societies Act, 1960 - Sections 91 and 101; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 2, 2(1), 5, 9, 13, 13(2), 17, 17(2), 19, 34, 35, 37, 41, 42 and 75; Banking Regulation Act, 1949 - Sections 5 and 56; Recovery of Debts due to Banks and Financial Institutions Act, 1993 - Sections 2 and 34(2); Companies Act, 1956; Securities Contracts (Regulation) Act, 1956; Securities and Exchange Board of India Act, 1992; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India. Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Small Industries Development Bank of India Act, 1989; Cons

Reported in : AIR2008Bom38; 2007(6)ALLMR739; 2008(1)BomCR271; 2007(6)MhLj387

Act or the rules made thereunder shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948, the State Financial Corporations Act, 1951, the Unit Trust of India. Act, 1963, the Industrial … of 1956), the Securities Contracts (Regulation) Act, 1956 (42 of 1956), the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993) … the members of the co-operative societies can be agitated only under Sections 91 and 101 of M.C.S. Act and not under any other Act including … immovable properties to respondent No. 2-Bank. Respondent No. 2 started proceedings under Section 101 of the Maharashtra Co-operative Societies Act, 1960 for recovery of Rs.

Jt. Cit Vs. Groz Backert Asia Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2003)86ITD291(Chd.)

of deduction provided by sub-section (3) for several years was not considered sufficient and through amendment made by Finance Act, 1992, it has been thought proper by legislature to increase the amount of deduction by 90 per cent of

Bindu Prasad Soni Vs. Union of India and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)176CTR(Raj)165

of India introduced the scheme in the name of Kar Vivad Samadhan Scheme, 1998, under Chapter IV of Finance Act, 1998, with a view to provide a quick and voluntary settlement of tax dues as on 31-3-1998, both … tax arrear, which reads as follows:'90.(1) Within sixty days from the date of receipt of the declaration under section 91, the designated authority shall, by order,. determine the amount payable by the declarant in accordance with the provisions

Deputy Commissioner of Vs. Mittal Appliances (P.) Limited

Court : Income Tax Appellate Tribunal ITAT Indore

Subject : Direct Taxation

Reported in : (2001)76ITD15Indore

of the certificate issued by the Commissioner of Income-tax under section 90(2) read with section 91 of the Finance Act, 1998 in respect of Kar Vivad Samadhan Scheme, the revenue's appeal should also be deemed to have been … This appeal is preferred by the revenue against the order of the CIT(A) pertaining to the assessment year 1992-93.2. During the course of arguments, the learned counsel for the assessee, Shri M.C. Mehta, at the outset challenged

inductotherm (India) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)75TTJ(Ahd.)728

payment of wealth-tax on a specified asset under section 40 of Finance Act, 1983, which was omitted by Finance Act, 1992. He submitted that from assessment years 1984-85 to 1992-93 deduction in respect of wealth-tax paid by closely held

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

a straight line method of depreciation. He further pointed out that proviso appended in Section 115JA by the Finance Act, 1997, was not available in asst. yr. 1989-90 vide which depreciation has to be calculated on the same … off of unabsorbed depreciation of previous year. This ground has been raised in asst. yrs. 1989-90, 1991-92 and 1992-93 by the assessee. However, learned Counsel for the assessee did not press this ground of appeal at the … filing of 34,71,31,327 the return 4,53,62,062 _______________Less: (1) Deduction under Section 80-I 91,42,599 for Waluj unit (4th year) (2) Deduction under Section 80-IA for 86,91,52,026