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Commissioner of Income-tax Vs. Prasar Bharti (Broadcasting Corprn. of ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AA, 194C, 194C(1), 194J, 201, 201(1A) and 260A; Finance Act, 1995

Reported in : (2007)208CTR(Del)317; 135(2006)DLT36; [2007]292ITR580(Delhi)

cent of such payment in case of advertising and two per cent in all other cases.5. By the Finance Act, 1995, with effect from 1.7.1995, Explanationn III was inserted in Section 194C which reads as under:Explanation III.__For the purposes

M/S. Birla Cement Works Vs. the Central Board of Direct Taxes and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 194C, 201, 221 and 276B(1); Finance Act, 1972; Finance Act, 1995

Reported in : AIR2001SC1080; JT2001(3)SC256; 2001(2)SCALE272; (2001)9SCC35; [2001]2SCR198

question involved is covered by the decision in the case of ACC.8. Section 194C was amended by the Finance Act, 1995 with effect from 1st July, 1995. Explanation III was inserted. So for relevant for present purpose, the said … Y.K. Sabharwal, J. 1. The legality of circular dated 8th March, 1994 (hereinafter referred to as the 'impugned circular') issued by the

Prakash Kumar Choudhary Vs. Union of India (Uoi)

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14, 14(1) and 14A; Finance Act, 1995 - Sections 76; Customs Act; Evidence Act - Sections 25; Constitution of India - Articles 20(3) and 226

Reported in : 1996(83)ELT45(Ker)

14A of the Act which has been inserted in the present Act as per Section 76 of the Finance Act, 1995. The new section is titled 'special audit in certain cases' Material portion of Sub-section (1) of the new

B. Noorsingh Vs. Union of India and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 132, 139(1), 139(4), 142(1) and 158B to 158BH; Constitution of India - Articles 14 and 226; Finance Act, 1995

Reported in : [2001]249ITR378(Mad)

them that Chapter XIV-B consisting of sections 158B & 158BH was inserted in the Income-tax Act by the Finance Act, 1995, with effect from July 1, 1995.8. The assumption made in the scheme of the Act that a person … R. Jayasimiia Babu, J.1. The petitioner has challenged the constitutional validity of Section 158BB(1)(c) of the Income-lax Act, 1961. That provision occurs in Chapter XIV-B which lays down a special procedure

C.T. Cotton Yarn Ltd. Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3, 3(1) and 11A; Finance Act, 1995

Reported in : 2006(202)ELT385(SC); JT2006(12)SC199; 2006(9)SCALE463; (2006)7SCC794

after having been passed, received the assent of the President of India on 26.5.1995 and thus became the Finance Act, 1995. On 4.12.1995 the Department issued a notice to the appellant to show cause why duty on the quantity … Domestic Tariff Area during the period from1.5.1995 to 31.7.1995, be not imposed in terms of the proviso to Section 3(1) of the Act read with the concerned notification. Yet another notice was issued by the Department dated

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (1997)224ITR203AAR

India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of Double Taxation Between India and Sweden - Articles 7, 7(3) and 13 1. … Appellants: Ericsson Telephone Corporation India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

speed diesel oil at any time during the period commencing on and from the 16th day of March, 1995 and ending with the day, the Finance Act, 2000 receives the assent of the President, shall be deemed … of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision … the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there

Commissioner of Income Tax, Bombay Vs. M/S. Ruia Stud and Agricultural ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 43(3) and 256(1); Finance Act, 1995

Reported in : 2000(2)BomCR428; [1999]240ITR312(Bom); 1999(3)MhLj848

controversy has now been set at rest by the amendment of section 43(3) by the Parliament by the Finance Act, 1995 with retrospective effect from the inception of the Act i.e. 1st April, 1962 to exclude tea bushes and … 1. By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the

Commissioner of Income Tax Vs. Hindustan Bulk Carriers

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(40), 119, 139(1), 139(4), 139(8), 140A, 142(1), 143(1), 143(2), 143(3), 144, 147, 148, 154, 155, 156, 208, 210, 215(4), 216, 220(2A), 234A to 234C, 243B(3), 245C, 245C(1C), 245C(1D), 245D, 245D(2A) to (2D), 245D(4), 245D(6), 245D(6A), 245F(1), 245F(2), 245H, 245H(1), 250, 254, 260, 262, 263 and 264; Finance Act, 1995; Finance Act, 1987; Indian Penal Code (IPC), 1860; Taxation Laws (Amendment) Act, 1975

Reported in : AIR2003SC3942; (2003)179CTR(SC)362; (2003)2MLJ65(SC); (2003)3SCC57; [2002]SUPP5SCR387

thousand rupees in the earlier proviso has been substituted by the expression 'one hundred thousand rupees' by the Finance Act, 1995 w.e.f. 1.7.1995. Some changes were introduced by Finance Act, 1987 w.e.f. 1.6.1987 in Sub-section (1B) and (1C) which

Afrique Tradelinks Pvt. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 18, 18(2), 27, 27(1), 27(2), 27A and 28C; Finance Act, 1995

Reported in : (2004)2GLR667

At this stage, we may also note the departmental instructions as contained in the explanatory note to the Finance Act, 1995 (22 of 1995) as contained in para 67.21 which reads as under :-'SECTION 27A INTEREST ON DELAYED REFUNDSA … M.S. Shah, J.1. When this petition was filed on 18.6.2001, the petitioners had prayed for a direction to the respondent authorities to give the petitioners refund of Rs.5,21,099/-