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Mirza Ramza Ali Vs. Commissioner, Prohibition and Excise and anr.

Court : Andhra Pradesh

Subject : Motor Vehicles

Acts : Andhra Pradesh Prohibition Act, 1995 - Sections 13(2); Motor Vehicles Act, 1988 - Sections 51(2), 51(5) and 51(5); Hire Purchase Act, 1972

Reported in : 2003(3)ALD700; 2003(3)ALT562; 2003CriLJ3613

order as to costs. Motor Vehicles - confiscation of vehicle - Section 13 (2) of Andhra Pradesh Prohibition Act, 1995, Section 51 of Motor Vehicles Act, 1988 and Hire Purchase Act, 1972 - petition filed against confiscation of vehicle … ORDERV.V.S. Rao, J.1. The petitioner claims to be Branch Manager of M/s. Sri Ram Transport Finance Ltd., ('financier' for brevity). The financier appears to have given a loan to one Ch. Sarada ('hirer' for

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible … that with effect on and from 'the date of commencement of the Rajasthan Lands and Buildings Tax (Amendment) Act, 1995 (Act No. 14 of 1995)' on tax shall be levied and collected on lands and buildings situate in … (8) The words used, 'If not already liable to pay tax' in clause (b) of sub-section (1) of Section 13 of the Act make it clear that commencement of the liability for the payment of tax under Section

The Comissioner of Income-tax, Bombay City-ix, Bombay Vs. Shri J.V. Ko ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10(13), 15, 16, 17(3), 41, 44, 45, 59, 192(5), 256(1) and 280-D; Finance Act, 1995

Reported in : 1998(4)BomCR821; [1999]235ITR239(Bom)

this anomaly and with a view of bringing such receipts within the provisions of the law, by the Finance Act, 1995, amended section 17(3)(ii) of the Act to restrict the exclusion from the definition of 'profits in lieu of … Commissioner. The Appellate Assistant Commissioner, following the decision of the Appellate tribunal in I.T.A. No. 678 (Bom.)/1980 dated 13th January, 1981 in the case of Fourth Income-tax Officer, Bombay v. J.S. Vasan, wherein, it was held that

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

to the CIT, in view of the provisions of Section 113 of the Act as inserted by the Finance Act, 1995 and clarified by the Board Circular No.717 dated 14.08.1995, surcharge was leviable on the income assessed. According to … facts in this appeal, which need recapitulation, are that there was a search and seizure operation under Section 132 of the Act on the premises of the assessee on 10.02.2001. Notice under Section 158BC of the Act

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

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

till date, may be borne in mind to appreciate the controversy. The said Chapter was inserted by the Finance Act, 1995. The scope and effect of the said Chapter has been explained by Central Board of Direct Taxes (CBDT) … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three … Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30

Reported in : (2005)194CTR(Raj)84

Chapter X1V-B consisting of Sections 158B to 158BH was enacted and inserted in IT Act, 1961, by the Finance Act, 1995, w.e.f. 1st July, 1995, no Explanations were enacted. Neither any provision for exclusion of any period for any … Tribunal (ITAT) was legally correct in dismissing the Department's appeal by not accepting the time period allowed under Section 153(3) Expln. 1(iii) r/w Section 158BH of the IT Act, and not deciding the appeal on merits?II Whether, … month in which the last of the authorisations for search under Section 132 or for requisition under Section 132A, as the case may be, was

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 … other pending appeals without any pre-deposit, as expeditiously as possible and preferably within a period of six months. 13. By the impugned judgment and order dated 6.1.2012 passed by the Tribunal, both the aforesaid appeals as filed

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

- referred to. List of Acts Customs Act, 1962; Finance Act, 2022; Customs (Amendment and Validation) Act, 2011; Finance Act, 1995; Central Sales Tax Act, 1956; Finance Act, 2011; Finance Act, 2022; Central Board of Revenue Act, 1963; Customs … Government or a local authority - Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements, to the officers working in border … applicable law, ss.2(34) rw s.5 of the Act. [Paras 120-122, 125, 129, 130] Customs Act, 1962 - s.28 (11) - Recovery of duties not levied