Advanced Search Results

B and Brothers Engineering Works Chhakodia Mahadev Vs. Union of India ...

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 88, 88(1), 90(1) and 90(2); Finance Act, 1993 - Sections 93; Constitution of India - Article 226

Reported in : (2005)197CTR(Guj)306; 2005(185)ELT119(Guj); [2006]282ITR474(Guj)

this oral prayer of Shri Rao for the petitioner. That apart, there is provision u/s. 93 of the Finance Act, 1993, under which any amount paid pursuant to the declaration made u/s. 88 by the declarant is not refundable … 30.3.999 be accepted by the respondents and the necessary certificate be issued to the petitioner No. 1 under Section 90(2) of the Kar Vivad Samadhan Scheme, 1998. (B) Your Lordships may be pleased to issue a writ

Deputy Commissioner of Income Tax, Ahmedabad Vs. Core Health Care Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 to 41, 43, 43(1), 80HH, 80I, 90(2) and 260A; Finance Act, 1986 - Sections 43(1); Finance Act, 2003

Reported in : 105(2008)CLT433(SC); (2008)215CTR(SC)1; [2008]298ITR194(SC); JT2008(2)SC367; 2008(2)SCALE327; (2008)2SCC465; 2008AIRSCW1425

directly or indirectly by any other person or authority. Explanation 8 has been inserted in Section 43(1) by Finance Act, 1986 (23 of 1986), with retrospective effect from 1.4.74. It is important to note that the word 'actual … batch of civil appeals we are concerned with the assessment years 1992-93, 1993-94, 1995-96 and 1997-98. A proviso has since been inserted in Section 36(1)(iii) … also made with effect from 1.4.2004. Same is the position with regard to insertion of a sub-section after Section 90(2) and before the Explanation. This insertion also operates w.e.f. 1.4.04. In short, the above amendments have been made

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … the author of bi-monthly magazine 'Pudiya Paarvai' which surfaced in the year 1993. One Baskaran was said to be assisting the appellant being the incharge … under Section 88 of the Finance Act and the Customs Department had issued a certificate of intimation under Section 90(1) of the Finance Act and determined the tax under Section 88(f) of the Act as being Rs. 2,84,325/-

Gtc Industries Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)104ITD86(Mum.)

was also concerned with the retrospective amendment to the provisions of Section 143(1A) of the Act by the Finance Act, 1993 with effect from 1-4-1989 which was the date upon which Sub-section (1A) itself was introduced in the Act.

Gtc Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)105TTJ(Mum.)1010

was also concerned with the retrospective amendment to the provisions of Section 143(1A) of the Act by the Finance Act, 1993 w.e.f. 1st April, 1989 which was the date upon which Sub-section (1A) itself was introduced in the Act.

Bank of America Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2001)78ITD1(Mum.)

Act in respect of the total income of the previous year of every person. The Finance Act, 1992, Finance Act, 1993 and the Finance Act, 1994 provide for levy of tax in the case of companies other than domestic … in appeal against the decision of the CIT for the respective assessment years. It has been contended that Section 90 of the Income-tax Act, 1961 provides for entering into an agreement with a Government of any country outside

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)96TTJ(Kol.)1041

contrary view overruling the Tribunal decision considering the Explanation to Section 90(2) of the Act, inserted by the Finance Act, 2001." 39. The relevant facts relating to this issue are that the AO had levied tax in this … 1. These 4 appeals of the assessee relating to asst. yrs. 1992-93, 1993-94, 1994-95 and 1995-96 involving some common issues are disposed of by this consolidated order.2. The appellant is a

G.T.C. Industries Ltd. Vs. the Dy. Cit, Spl. Rg. 50

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

was also concerned with the retrospective amendment to the provisions of Section 143(1A) of the Act by the Finance Act, 1993 w.e.f. 1.4.1989 which was the date upon which Sub-section (1A) itself was introduced in the Act. The Apex

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

Matched in: Citation (1993)45ITD500(Pune.)

Abu-dhabi Commercial Bank Ltd. Vs. Jt. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

same as the one that existed in the explanation to Section 90 prior to its deletion by the Finance Act, 2004; and, therefore, the ratio of the rulings in the case of Decca Survey Overseas Ltd., IT Appeal … was also directed to consider the fact as to what happened in the intervening years i.e., assessment years 1993-94 and 1994-95.Now, this Miscellaneous Application is filed by the assessee and it is contended in the Miscellaneous Application