Advanced Search Results

Shree Sanyeeji Ispat Pvt. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 4(1), 4(5), 4A, 5, 9(4), 65A and 74(3); Assam Sales Tax Act, 1947 - Sections 7; Jammu and Kashmir General Sales Tax Act - Sections 8B; Bihar Finance Act - Sections 7 and 7(3); Evidence Act - Sections 115; Uttar Pradesh Sales Tax Act, 1948 - Sections 4; Kerala General Sales Tax Act, 1963 - Sections 10; Karnataka Sales Tax Act, 1957 - Sections 8A; Customs Act, 1962 - Sections 25; Constitution of India - Article 299; Central Excise Rules, 1944 - Rule 8

Government issued notification, on April 4, 1994, in exercise of the powers under Section 7 of the Bihar Finance Act, whereunder the old industrial units, which had started production prior to April 1, 1993 but whose investments in … to the commencement of the Act. As a matter of fact, even prior to enactment of the AGST Act, 1993, Section 7 of the Assam Sales Tax Act, 1947, had specifically empowered the Government to exempt any goods from … reference to relevant sales tax laws, was an exemption order referable to the powers of the Government under Section 10 of the Kerala General Sales Tax Act, 1963 for, it was Section 10 of the Kerala General Sales

Commissioner of Income-tax Vs. Nagesh Devidas Kulkarni

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 10(10C), 15, 16, 17, 17(1), 17(3), 57, 80CCC, 88, 89, 89(1), 143(1), 143(3), 147, 148 and 260A; University Grants Commission Act, 1956 - Sections 3; Institutes of Technology Act, 1961 - Sections 3; Finance Act, 2002; Finance Act, 1993; Income Tax Rules, 1962 - Rule 21A, 21AA and 21B

Reported in : (2007)210CTR(Bom)471; [2007]291ITR407(Bom)

16 to 16.3 of this circular while explaining the scope and effects of the amendment introduced by the Finance Act 1993, in Section 10(10C) it has been stated as under (page 113):Extending the tax exemption on payments under voluntary

Sone Vanaspati Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

1993, declared that exemption be given--Cannot be allowed. [Sales-tax--Exemption from--Available only when notification under Section 7(3) of Bihar Finance Act, 1993 is issued].(B) Bihar Finance Act, 1981, Section 7(3) - Estoppel by conduct--Bihar Industrial Policy, 1993, Clause 10.5--Exemption from

Bidar Sahakari Sakkare Krarkhane Niyamat and ors Vs. Union of India an ...

Court : Karnataka

Subject : Direct Taxation

Reported in : (1999)152CTR(Kar)314

by Direct Tax Laws (Amendment) Act, 1989 w.e.f. 1st April, 1989. The said section was retrospectively substituted by Finance Act, 1993 w.e.f. Ist April, 1989 and the following notes on clauses while moving the Bill were given in the … High Court in Saiko Matek Engineering (P) Ltd. vs . D. C. Pant, Dy. CIT & Anr. (1992) 108 CTR 108.. : [1993]204ITR839(Bom) , Delhi High Court in the case of JK. Synthetics Ltd. vs. Asstt. CIT

Anurag JaIn Vs. Authority for Advance Rulings and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 10(3), 17, 17(3), 28, 45, 48, 54ED, 54F, 56, 254D, 245D(4), 245I, 245N, 245O, 245Q(1), 245R, 245S, 245S(1) and 245T; Finance Act, 1993; Constitution of India - Articles 136 and 226

Reported in : (2009)222CTR(Mad)270; [2009]308ITR302(Mad); [2009]183TAXMAN383(Mad)

Act relating to the advance rulings is incorporated under Chapter XIX-B next to the settlement proceedings by the Finance Act, 1993, with effect from June 1, 1993. That the definition of advance ruling in so far as it relates … Out of the paid-up share capital of the company which was Rs. 10,00,000, divided into 1,00,000 equity shares of Rs. 10 each, the petitioner was … the shareholders.4. It is stated that the petitioner has approached the first respondent by making an application under Section 245Q(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') seeking advance ruling of certain questions

Deputy Commissioner of Income Tax Vs. Verifone Software Systems (P)

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)84ITD521(Bang.)

amendment of Section 28 by Finance Act, 1990 vis-a-vis Section 143(1A) and not retrospectively made amendment by the Finance Act, 1993, to Section 143(1A).4. According to him, the facts of the case before the Supreme Court are distinguishable from … Kerala State Coir Corporation Ltd. v. Union of India and Ors. (1994) 210 ITR 121 (Ker) : TC 10PS.13, observed that the object of Section 143(1A) is prevention of tax evasion, it was observed thus : Apart

State of Bihar and ors. Vs. M/S. Suprabhat Steel Limited and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act - Sections 7

Reported in : AIR1999SC303; 1999(1)BLJR14; JT1998(8)SC2; 1998(6)SCALE168; (1999)1SCC31; [1998]Supp2SCR699; [1999]112STC258(SC)

Government of Bihar dated 2nd of April, 1994 in exercise of power Under Section 7 of the Bihar Finance Act to the extent it indicates 'who has not availed of any facility or benefit under any Industrial Promotion … for a period of seven years from 1.4.93 in accordance with Clause 10.4(i)(b) of the Industrial Incentive Policy, 1993 (hereinafter referred to as 'the Industrial Policy') and whether the notification issued by the Government of Bihar dated

Vbc Ferro Alloys Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

APGPCL is an infrastructure facility subsequent to insertion of Sub-clause (iii) of Clause (c) of Explanation 1 by Finance Act, 1997, with effect from 1-4-1998. He submitted that the assessee company falls within the definition of "infrastructure capital … due to category change and interest on tariff difference from 1988 to 1993 amounting to Rs. 4,32,35,924 and Rs. 10,08,60,680 respectively. However, he held that … the Act and also under special provisions of Section 115JB of the Act stating that the provisions of Section 10(23G) are not applicable to Appellant's case as the investment was made by the Appellant prior to 1.4.1998. b)

Mechfield Industries Vs. Commissioner of Taxes and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam Sales Tax Act, 1947; Assam Finance (Sales Tax) Act, 1956 - Sections 9(3), 11 and 12; Assam General Sales Tax Act, 1993 - Sections 10, 36, 40 and 41; Assam Sales Tax Rules, 1947 - Rules 3(1), 36, 61 and 62; Constitution of India - Article 226

a registered dealer under the Assam Sales Tax Act, 1947 and Assam Finance (Sales Tax) Act, 1956. For the periods ending September 30, 1981, March … 1, 1997To M/s. Mechfield Industries, Paltanbazar, Guwahati. Sub: Notice Under Section 36 of the Assam General Sales Tax Act, 1993 for the periods ending September 30, 1981, March 31, 1982, September 30, 1982, March 31, 1983 and September … in Sub-section (1) of Section 40 and all declarations and other documents laid down under Sub-section (2) of Section 10 shall be preserved by the dealer for a period of not less than eight years from the end

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … of printers. The appellant placed reliance on the Credit Rules introduced by the Central Government with effect from 10.9.2004 and more particularly Rule 3(1) which defines the term “Cenvat Credit”, Rule 2(a)(A) which defines “Capital goods” and