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Tis Fab Limited Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3)

the Governor of Bihar in exercise of power conferred by Sub-section (3) of Section 7 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') issued a notification dated December 22, 1995 (hereinafter referred to as … R.A. Sharma, J. 1. In order to implement the State Government's Industrial Policy, 1995, the Governor of Bihar in exercise of power conferred by Sub-section (3) of Section 7 of the Bihar

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 … M.B. Shah, J.Leave granted in SLP (Civil) Nos. 4373-74 of 1999;2. Question involved in these appeals is whether building which is used as a hotel or a cinema theatre

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 … 15 or in any appeal under section 15 or in any appeal under section 16 or revision under section 19, shall remain in force- (a) For a period of three years from the date of commencement of the

Bireswar Sirkar Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 21 and 226; ;Gold Control Rules - Rule 126(1), 126(1) and 126M; ;Gold Control Act, 1968 - Sections 4, 68 and 78; ;General Clauses Act, 1897 - Section 6; ;Finance Act, 1995; ;Gold Control Ordinance, 1968; ;Defence of India Rules; ;Central Excise Act, 1944

Reported in : (2003)2CALLT523(HC),2003(162)ELT1170(Cal)

Their nomenclature have been changed, they have now been designated as the Commissioner of Central Excise by the Finance Act of 1995. The Collector of Central Excise and Customs does not exist, which used to be the adjudicating … Control Act, 1968. The Act lays down that possession of certain quality and quantity of gold is prohibited. Section 4 of the Act lays down that the matter will be adjudicated by persons authorised by the Government … C.J.1. This is an appeal directed against the order dated 12th January, 1984 passed by the learned single Judge whereby the learned single Judge has

Charak Pharmaceuticals (i) Ltd Vs. Union of India and ors.

Court : Delhi

Subject : Excise

Acts : Constitution of India - Article 226; Finance Act, 1962 - Sections 86 to 98

Reported in : 2000IIAD(Delhi)363; 2000(52)DRJ544; 2000(67)ECC749

'tax arrear' within the meaning of Section 87(m)(ii) of the Finance (No. 2) Act, 1998 (for short `the Finance Act'). 7. The petitioner filed an appeal against the order, dated 17th September, 1998, which is stated to be … dated 21st January 1999, pertaining to the additional excise duty demand (Rs.19,29,642/-) for the period from 1st September, 1995 to 31st January, 1998, filed by the petitioner under the provisions of the Kar Vivad Samadhan Scheme, 1998

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

of films as a Taxable service under the provisions of Section 65 of Chapter V & V(A) of Finance Act of 1994. W.P.No.1008 of 2012 is filed under Article 226 of Constitution of India praying to issue Writ … 1776 of 2013 W.P.No.225 of 2012: ------------------ Mediaone Global Entertainment Ltd., A company registered under the Companies Act 1956 having its registered office at No.59, Vijayaraghava Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar.

Assistant Commissioner of Income Vs. Dr. (Mrs.) Sharda Adhalkha

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)95TTJ(Asr.)643

of estimation was unavoidable. He referred to amendment to Sub-section (b) of Section 158BC as amended by the Finance Act, 2002, w.e.f. 1st July, 1995, as per which Section 144 and Section 145 were specifically made applicable to … against two orders of the CIT(A), Ludhiana, against the block assessment for the block period from 1st April, 1990 to 6th Feb., 2001. Since the issues involved in these appeals are common, these were heard together and

Ch. Mangayamma Vs. Union of India and Others

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A(3), 44 AC, 192, 206C and 234-B; Income Tax Rules - Rule 6DD; Constitution of India - Articles 14 and 19(1); Finance Act, 1995; Finance (Amendment) Act, 1996

Reported in : 1999(5)ALD220; 1999(5)ALT484; [1999]239ITR687(AP)

Counsel for the petitioner contended that the provisions of Section 40-A(3) of the Act as amended by the Finance Act of 1995. Stipulate that 20% of the expenditure incurred by an assessee exceeding twenty thousand rupees, otherwise than … Prakash Rao, J.1.This writ petition is filed challenging the validity of Section 40A(3) of the Income Tax Act, 1961 (for short 'the Act') which disallows 20% of cash payments in excess of Rs.20,000/-in the computation of business

M/S Josco Bullion Traders Pvt Ltd, vs Union of India,

Court : Kerala

Subject : Land Acquisition

of Chartered Accountants. 4.2 Section 145 of the Income Tax Act (for short, ‘theAct’) was amended by the Finance Act 1995 with effect from 01.04.1997, which was intended to restrict the options available to an assessee following a system … ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 20TH DAY OF MAY 2024 / 30TH VAISAKHA, 1946 WP(C) NO. 30318 OF 2019 PETITIONER/S: P.A.JOSE, AGED 71 YEARS PAYYAPPALLIL HOUSE, PUTHANANGADI, THIRUVATHUKKAL, KOTTAYAM - 686 001.

P.a.Jose, vs Union of India,

Court : Kerala

of Chartered Accountants. 4.2 Section 145 of the Income Tax Act (for short, ‘theAct’) was amended by the Finance Act 1995 with effect from 01.04.1997, which was intended to restrict the options available to an assessee following a system … ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 20TH DAY OF MAY 2024 / 30TH VAISAKHA, 1946 WP(C) NO. 30318 OF 2019 PETITIONER/S: P.A.JOSE, AGED 71 YEARS PAYYAPPALLIL HOUSE, PUTHANANGADI, THIRUVATHUKKAL, KOTTAYAM - 686 001.