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Southern Refractories and Minerals Vs. Union of India and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1993 - Sections 269UD(1), 269UE(1) and (2); Income-tax Act, 1961

Reported in : [2001]247ITR773(Mad)

to the proviso to Section 269UE(1) and Section 269UE(2) of the Act. These provisos were introduced by the Finance Act, 1993, with effect from November 17, 1992. The provisos were thus in force as on the date of the

Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Central Sales Tax Act, 1956 - Sections 6, 7, 7(3), 8(4), 11, 12, 21 and 21(1); Bihar Finances Act, 1981 - Sections 3(2) and 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 - Sections 2, 3, 3(1) and 3(3); ;Companies Act, 1956

Reported in : 2004(3)BLJR2083; [2005(1)JCR72(SC)]; JT2004(8)SC155; RLW2004(4)SC615; 2004(8)SCALE335; (2004)7SCC642; [2004]137STC389(SC)

[Provided that in case of such goods which are liable to tax under Section 12(1), of the Bihar Finance Act, 1981, entry of Goods shall mean entry of goods into local area from any place outside the State … paid under the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (hereinafter referred to as the 'Entry Tax Act'). The High Court upheld validity of the notice and action

K.M. Mohammed Kunju Vs. Assistant Commissioner of Commercial Taxes, (A ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17A, 17(6) to 17(9), 18 and 34(1); Revenue Recovery Act; Kerala Finance Act, 1993

Reported in : (2009)22VST268(Ker)

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of four years … Sri Mytheen Kunju Sahib. Late Mytheen Kunju Sahib was an assessee under the Kerala General Sales Tax Act, 1963. The question relates to the assessment years 1974-75 and 1980-81. Late Mytheen Kunju Sahib passed away on March

Andaman Chamber of Commerce and Industry Vs. Union of India (Uoi) and ...

Court : Kolkata

Subject : Service

Acts : Finance Act, 1993 - Sections 65, 68, 69, 70, 70(1), 71 and 73; ;Finance (Amendment) Act, 2003; ;Major Port Trusts Act

Reported in : 2006(2)CHN290

arises out of a question as to whether the Port Management Board, being a service provider under the Finance Act, 1993 (as amended in 2003), is entitled to recover service tax from the members of the writ petitioner appellant … Ashim Kumar Banerjee, J. 1. This appeal arises out of a question as to whether the Port … Bharati and Anr. v. Union of India and Ors. reported in : 1999ECR53(SC) . The Apex court interpreted Sections 65, 68, 70 and 71 of the said Act and rules framed thereunder. The Apex Court, in paragraph

Sati Oil Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80, 143(1A), 246 and 264; Constitution of India - Articles 14, 19 and 226; Finance Act, 1993

assessee had a loss and did not have income liable to tax under the Act. Thereafter, by the Finance Act, 1993, the said Clause (a) of Sub-section (1A) of Section 143 of the Act was substituted with effect from … two writ petitions under Article 226 of the Constitution, the petitioners have challenged the constitutional vires of Section 143(1A) of the Income-tax Act, 1961.2. The facts in Civil Rule No. 2072 of 1993 are that petitioner No.

Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

of India.15. It may also be useful to consider the provisions of Section 143(1A) before the amendment by Finance Act, 1993, which reads as follows :'Where, in the case of any person, the total income, as a result of … question under Section 256(2) of the IT Act (hereinafter referred to as 'Act') relating to the asst. yr. 1985-86 for opinion to this Court :'Whether the Tribunal was justified in confirming the view taken by the CIT(A)

Raj Nair Vs. S.K. Laul and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Constitution of India - Article 14; Finance Act, 1993; Income Tax Act, 1961 - Sections 269UA, 269UA(6), 269UC(1), 269UD(1), 269UE, 269UF and 269UN(3); Registration Act; Bombay Stamp Act; Income Tax Rules - Rule 48I

Reported in : (2008)217CTR(Bom)409; [2008]299ITR389(Bom)

vest in the Central Government. Earlier the section contained the following words 'Free from all encumbrances' by the Finance Act, 1993, with retrospective effect from November 17, 1992, the same was substituted by 'in terms of the agreement for … J.1. The petitioner was the owner of the flat and by an agreement entered into on June 30, 1992, agreed to sell the said property, namely, Flat No. 2, Shyam Sadan, 93, Ghod Bunder Road, S.V. Road,

Shirly Vs. State of Kerala

Court : Kerala

Subject : Other Taxes

Acts : Constitution of India - Article 14; Kerala Building Tax Act, 1975 - Sections 5, 5(1) and 5(2); Kerala Buliding Tax (Amendment) Act, 1992; Kerala Finance Act, 1993

Reported in : 2006(2)KLT306

the unamended provision in Section 5(1) of the Act.5. The proceedings were being continued, while so, by Kerala Finance Act, 1993, (Act 13 of 1993) Sub-section (2) of Section 5 of the Building Tax Act was again amended. It

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

the Industrial Credit and Investment Corporation of India Ltd; (ii) the Industrial Finance Corporation of India; (iii) the Industrial Development Bank of India; (iv) the … relating to the impact of the provisions of the Recovery of Debts due to Banks and Financial Institutions Act, 1993 (hereinafter called the RDB Act) on the provisions of the Companies Act, 1956. The immediate dispute before us … was held up. That was the immediate cause for the passing of the Act.17. Under Sub-clause (4) of Section 1 of the RDB Act, it is stated that the Act will not apply if the debt due is

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

the Act before its amendment which came on the statute in 1993 with retrospective effect from 1.4.1989. The Finance Act, 1993 amended Section 143 (1A) of the Act with retrospective effective from 1.4.1989 to specifically provide for levy of