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C. Dhanapalan Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2001]119TAXMAN304(Ker)

Scheme makes an offer by the government for settling tax arrears, locked in litigation, by giving substantial discount. Section 95 of the Finance (No. s) Act, 1998 contemplates certain categories which are not entitled for the benefits under … the application of the Scheme itself. The Kar Vivad Samadhan Scheme, 1998 (the Scheme) was introduced in the Finance Act, 1998. The Scheme makes an offer by the government for settling tax arrears, locked in litigation, by giving

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

the notification dated 22nd December, 1995 issued in exercise of the power under Section 7(3) of the Bihar Finance Act, 1981 (for short, Act, 1981). That the coal/coke is a notified commodity under the provisions of Act, 1981 … to 31-8-2010.2. The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (for short, 'the Entry Tax Act') came into force in the year, 1993, Section 3 of the Entry

Elgi Electric and Industries (P) Ltd. Vs. the Deputy Commissioner of I ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 260A,; Finance Act of 1992 - Section 37(2A); Finance Act of 1997 - Section 37(1)

expenditure under Sub Section (2) and (2A) was however removed by the substitution of sub section (2) under Finance Act of 1992 with effect from 1.4.1993. Sub Section (2) itself was omitted subsequently by the Finance Act, 1997

Sheopal Srivastava and Others Vs. District Magistrate, Varanasi and Ot ...

Court : Allahabad

Subject : Trusts and SocietiesBanking

Acts : Uttar Pradesh Co-operative Societies Act, 1965 - Sections 25, 34, 71, 92, 95, 95A and 97; Uttar Pradesh Public Money (Recovery of Dues) Act, 1972 - Sections 2 and 3; Uttar Pradesh Co-operative Societies Rules, 1965 - Rule 2; Banking Regulations Act, 1949 - Sections 22(1), 23 and 56

Reported in : 2000(4)AWC2790; (2000)3UPLBEC2087

taken against the appellant only under the provisions of recovery of debts due to Banks and Financial Institutions Act, 1993. It was held that Jodhpur Central Cooperative Bank was not covered within the definition of Banking Company and, … the norms applicable.6. Coming now to the arguments of the petitioners, three points have been canvassed strongly :(1) Section 95 of the Act will not apply because the Bank is not an agricultural Credit Society nor is it … Section 2 provides that the said Act will apply to 'Or a Financing Bank or Central Bank as defined in U. P. Cooperative Societies Act.

infotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2003)85ITD325(Hyd.)

which manufacture or produce any article or thing. This provision was introduced by the Finance Act, 1988. 3. Finance Act, 1993 extended the tax holiday under Section 10A to industrial units in approved Electronic Hardware Technology Parks (EHTPs) or

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … of Jharkhand; and(b) Bihar Tax on Entry of Goods into Vocal Areas for Consumption, use or Sale therein Act, 1993, Rules made thereunder and Notifications issued thereunder and as adopted in the State of Jharkhand,(hereinafter referred as the … 22nd December, 2005 has been withdrawn. Apart from challenging the aforementioned notifications, constitutional validity of the provisions of Section 95(3)(ii) and Section 96(3) of the Jharkhand Value Added Tax Act, 2005 is also questioned. In view of the

Shatrushailya Digvijaysingh Jadeja Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 86, 87, 88, 89, 90, 93, 95 and 98; Income-tax Act, 1961 - Sections 140A and 264; Wealth-tax Act, 1957

Reported in : [2003]259ITR149(Guj)

India promulgated the Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme' or 'the KVSS') through the Finance (No. 2) Act, 1998, as contained in Sections 86 to 98 of the said Act. The scheme came … not entertained by the said appellate authority in the years 1992 and 1993. For the other years, the petitioner had not preferred appeals.3. The Government … years merely for taking the benefit of the KVSS cannot be treated as pending revisions as provided in Section 95(i)(c).12. Rejoinder affidavit has also been filed by the petitioner. 13. At the hearing of the petition, Mr. K.H.

Shatrushailya Digvijaysingh Jadeja Vs. Cit

Court : Gujarat

Subject : Direct Taxation

Reported in : (2002)177CTR(Guj)508

India promulgated the Kar Vivad Samadhan Scheme (hereinafter referred to as 'the scheme' or 'the KVSS') through the Finance (No. 2) Act, 1998, as contained in sections 86 to 98 of the said Act. The scheme came … not entertained by the said appellate authority in the years 1992 and 1993. For the other years, the petitioner had not preferred appeals.3. The Government … years merely for taking the benefit of the KVSS cannot be treated as pending revisions as provided in section 95(i)(c).Rejoinder-affidavit has also been filed by the petitioner.9. At the hearing of the petition, Mr. K.H. Kaji, learned counsel

Oil and Natural Gas Commission Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1999)69ITD69(Delhi)

actual sale. Analogy of Lands Clauses Consolidation Act 1845, Stamp Act and other Acts was invoked and later Finance Acts were also called in aid where such compulsory transactions were described as sale or purchase. The House … "Corporation)" was incorporated on 23rd June, 1993. The Oil & Natural Gas Commission (Transfer of Undertaking and Repeal) Act, 1993, was passed on 4th September, 1993, which was deemed to have come into force on the 2nd day … it was held, imported a consensual relation and the meaning of the section being plain, it was not possible to go to later Acts to

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA, 80IA(2), 80IB, 80IB(3), 143(1) and 260A; Finance Act, 1991; Finance Act, 1992; Finance Act, 1993; Finance Act, 1994; Finance Act, 1995; Finance Act, 1996; Finance Act, 1997; Income Tax (Amendment) Act, 1998; Finance Act, 1998; Finance Act, 1999

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

fact that the Section was amended by the Finance Act, 1992 with effect from 01.04.1993, thereafter by the Finance Act, 1993 with effect from 01.04.1994, then the Finance Act, 1994 with retrospective effect from 01.04.1994 and with effect from … no distinction drawn between a small scale undertaking and any other industrial undertaking. In the assessment year 1994- 95, relevant to the initial year, the assessee would have been entitled to a deduction, subject to his fulfilling