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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

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

any time during the period commencing on and from 16th March, 1995 and ending with the day of Finance Act, 2000 which received assent of the President on 1st April, 2000.In Civil Appeal No. 476 of 2003:The appellants … deals with levy of excise duty on manufactured goods other than salt. Rule 43 to Rule 57 under Section A of Chapter V provides the general provisions. Rule 57 speaks of finances and penalties. Rule 57A provides … intending to avail the credit of duty on the said goods/inputs on 17/18.3.1997 with the Assistant Commissioner, Central Excise, Ajmer. But the Assistant Commissioner informed

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 … of the Act for the block period 01.04.1989 to 10.02.2000. This appeal has been dismissed vide order dated 17.04.2007 by the High Court. It is this order of the High Court which is the subject matter of

infosys Technologies Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)86ITD342(Bang.)

1994, to tax interest subsidy as perquisite w.e.f. 1st April, 1995. But before this law became operative, the Finance Act, 1995, deleted the provision. Keeping in mind the proposed insertion and the subsequent deletion, the Supreme Court stated that … time, the memorandum explaining the provisions of the Finance Bill. The learned Departmental Representative also urged that erstwhile Section 17(2)(iii) has everything contained in it to even rope in the benefit arising from an ESOP. The insertion of

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. - … anti-dumping duty it is essential in terms of Rule 4 and Rule 17 of the Rules to establish:(i) Dumping, which is reflected by a 'Margin

The Commissioner of Income-tax Vs. Pooshya Exports (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 43B, 80HHC and 80HHC(2); Finance Act, 1991

Reported in : [2003]262ITR417(Mad)

made to sub-clause (ii) of clause (b) of sub-Section (2) of Section 80HHC has been done by the Finance Act 2 of 1991 with effect from 1 4.1991, whereby the processed minerals and ores specified in Twelfth Schedule … for deduction under Section 80HHC. Inasmuch as the said Circular and also the earlier circular NO. 693 dated 17.11.1994 are only clarifying the difficulties encountered in giving effect to the inserted portion of sub-section 2(b) (ii) by

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 … this submission, reliance is placed on the following decisions:- (a) CCE Vs. SLR Steels Ltd., (2012 (280) ELT 176 (Kar)); (b) CCE Vs. ICL Sugars Ltd., (2011(271) ELT 360 (Kar)); (c) CCE Vs. Sai Sahmita Storages Ltd.,

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 … i. Review jurisdiction............................................................. 59 ii. The decision in Commissioner of Customs v. Sayed Ali..... 74 iii. Changes to Section 17 w.e.f. 11.04.2011 - the assessment of bill(s) of entry and shipping bill(s)......................................78 iv. Scheme of Sections 17 and

National Federation of Insurance Field Workers of India (Cuttack Divis ...

Court : Orissa

Subject : Direct Taxation

Reported in : 106(2008)CLT118; [2009]185TAXMAN87(Orissa)

incurred for that purpose....;6. In paragraph 9 of the Writ Petition it has been stated that by the Finance Act, 1995 which came into effect on 01.07.1995 the words 'as may be prescribed' stated in Section 10(14) of the … allowance or benefit, not being in the nature of a perquisite within the meaning of Clause (2) of Section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an

South India Corporation Agencies Vs. Commissioner of Customs, Sea

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2004)(94)ECC148

of duty from December 1991 (Finance Act 91) with powers to Board for waiver of such interest (In Finance Act, 1995). Since definition of the term "assessment", specifies, (in Section 2(2)), 'assessment' and "reassessment", separately the later (reassessment) can … includes provisional assessment, re-assessment and any order of assessment in which the duty assessed is 'Nil'. Re-assessment under Section 17(4) of the Customs Act and reads as follows; "Notwithstanding anything in this section, imported goods or export goods