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Commissioner of Income Tax Vs. Anand theatres

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)492; [2000]110TAXMAN338(SC)

Hotel's case (supra) the Legislature amended the definition of 'plant' in section 43(3) of the Act by the Finance Act, 1995. The amending section clearly shows that the legislative intent was never to exclude cinema and hotel buildings which … Civil Appeal No. 4758 of 1998 for convenience. For the assessment year 1986-87, the assessee claimed depreciation at 15 percent on the theatre building claiming it to be a plant. The assessing officer by order dated 27-9-1988

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

'Khara Masala','Kimam', 'Dokta', 'Zarda','Sukha' and 'Surti'.24.04 2404.41 Bearing a brand name 25% 10%2404.49 Other 'Nil' 'Nil'=================================================16. By the Finance Act, 1995, 'Pan Masala' was brought under the Heading 21.06. In the year 1995, the IV Schedule was amended, and … CST Act which deals with such goods of special importance refers, inter alia, to items of manufactured tobacco. Section 15 spells out the restriction. The description of goods in Section 14 was aligned by the Central Act 26

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 … further tax liability under the Act cannot arise merely on account of me transfer of such properly. (7) Section 15 of the Act provides for amendment of assessment order, inter alia, by reason of any change having taken

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 … card games and other games of any sort or from gambling orbetting of any form or nature whatsoever;' Section 15 sets out the incomes which are chargeable to income-tax under the headsalaries. 'Salary' has been defined in Clause

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Banking

Acts : Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 25, 28 and 31; Constitution of India - Articles 14, 248, 323A, 323B and 371A; Code of Civil Procedure (CPC) ; Transfer of Property Act; Nagaland Administration of Justice Rules, 1937 - Rule 33

locking up of huge funds, Dr. Manmohan Singh, the then Minister of Finance, introduced the Recovery of Debts Due to Banks and Financial Institutions Bill, … any suit nor other proceeding was pending before the trial court as mentioned in Section 31 of the Act, 1995. I humbly submit that a decree of the Civil Court cannot be executed by the Tribunal in view … of misbehaviour or incapacity of the Presiding Officer of the Tribunals and Appellate Tribunals under Sub-section (3) of Section 15 ; (c) the form in which an application may be made under Section 19, the documents and other

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 … Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under provisions of Rule 15(1) of the Credit Rules on account of Cenvat Credit wrongly taken and utilized; (iii) penalty should not be

Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 9, 9A, 9A(1), 9A(2), 9A(6), 9B(1), 9B(2) and 9C; Customs Tariff (Second Amendment) Act, 1982; Customs Tariff (Amendment) Act, 1995 - Sections 9A; Central Excise Act, 1944 - Sections 3(1); Customs Act, 1962; Customs Rules; Customs Regulations; Finance Act, 2000 - Sections 9AA and 9A(8); Finance Act 2004 - Sections 9A(8); Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 4, 5(1), 6, 6(2), 6(3), 6(7), 7, 7(2), 7(3), 10, 11, 11(3), 12(2), 15(4), 17, 17(4) and 18(1); Anti Dumping Law

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

they apply in relation to duties leviable under the Act.Sub-section (8) of Section 9A was inserted by the Finance Act 2000 and that Act also inserted Section 9AA. Finance Act 2004 amended Section 9A(8).6. In this connection it … inserted by the Customs Tariff (Second Amendment) Act, 1982. Section 9A was substituted by the Customs Tariff (Amendment) Act, 1995 with effect from 1.1.1995, and now it reads as follows:SECTION 9A - Anti-dumping duty on dumped articles. - … from Japan was between 29% to 34.26%, for Malaysia 68.20% and Spain 15%. The DA has also found material injury to the domestic industry in

Dlf Universal Ltd. Vs. Appropriate Authority and anr. Etc.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)401

was substituted by the Income Tax (Seventh Amendment) Rules, 1987. Sub-section (4) of section 269UC was inserted by Finance Act, 1995 with effect from 1-7-1995. Before the insertion of sub-section (4) this court in Appropriate Authority v. Tanvi Trading … section 269UC (4) pointing out certain defects in Form 37-I and requiring them to remove these defects within 15 days and not later than 28-3-1997 by filing revised Form 37-I. This was replied to by Ansal by

T.S. Kumarasamy Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1998)65ITD188(Chennai)

crores cannot be sustained. The provisions of Chapter XIV-B have been brought on the statute book by the Finance Act, 1995 for assessing UDI of a person searched under section 132 of the Act for the block period of … 1. The assessee assails the block assessment order passed by the Assessing Officer under section 158BC(c) of the Act dated 31-10-1996.2. The appellant-assessee is proprietor of M/s. Christy Fried Gram and engaged in manufacturing

Anand Prakash Agrawal Vs. Commissioner of Income-tax (Central)

Court : Allahabad

Subject : Direct Taxation

submitted that the provision of Section 158 B(b) relating to "undisclosed income" has undergone a change by the Finance Act, 2002, which has amended the provision with retrospective effect from 01.07.1995. The learned counsel further submitted that the … 1. By means of this writ petition the petitioner has prayed for the quashing of the notices dated 15.12.2004 and 16.12.2004 issued under Section 148 of the Income Tax Act by the Assistant Commissioner of Income Tax,