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Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15(1), 15A(1), 32(2), 68, 69, 69A, 69B, 69C, 113, 129, 132, 132(1), 132A, 132A(2), 132A(3), 132B, 132(4A) to 132(14), 139, 139(1), 142, 142(1), 142(2A), 143, 143(1), 143(1B), 143(2), 143(3), 144, 145, 147, 148, 158BA, 158BA(2), 158B to 158BI, 234A, 234B, 234C, 245C, 245D(1), 245D(2), 245D(4), 245H, 246, 246A, 253, 263, 271(1), 271A, 271B and 278D; ;Income Tax Act, 1922 - Sections 22(4), 37 and 131(1); Finance Act, 1995; Finance Act, 2001; Finance Act, 1998; Emergency Powers Act, 920

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

been delivered to the requisitioning authority.12. Chapter XTV-B containing Sections 158B to 158BH has been inserted by the Finance Act, 1995, with effect from July 1, 1995. As is clear from the heading given under Chapter XTV-B, it introduced … 1922), or under Sub-section (1) of Section 131 of this Act, or a notice under Sub-section (4) of Section 22 of the Indian Income-tax Act, 1922, or under Sub-section (1) of Section 142 of this Act was issued

Kechery Service Co-operative Bank Ltd. Vs. the Commissioner of Income ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 133(6)

Reported in : (2003)182CTR(Ker)517; [2003]263ITR161(Ker); 2003(2)KLT32

ambit of Section 133(6) of the Income Tax Act, 1961 (for short 'the Act') as amended by the Finance Act, 1995 arise for consideration in these appeals. All these writ appeals arise from a common judgment of the learned … content of the provisions of Section 133(6) of the Act.Section 133(6) of the Act as amended by Act 22 of 1995 w.e.f. 1.7.1995 read as follows:'133(6). Require any person, including a banking company or any officer thereof,

Rechery Service Co-operative Bank Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN335(Ker)

section 133(6) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') as amended by the Finance Act. 1995 arise for consideration in these appeals. All these writ appeals arise from a common judgment of the learned … content of the provisions of section 133(6) of the Act.Section 133(6) of the Act as amended by Act 22 of 1995 with effect from 1-7-1995 reads as follows :'(6) require any person, including a banking company or

Tata Cummins Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 22; Bihar Reorganization Act, 2000

Reported in : [2006(4)JCR155(SC)]; 2006(7)SCALE468; (2006)6SCC336; [2006]148STC199(SC); 2006(2)LC1134(SC)

Jharkhand, thereafter, issued Notifications being S.O.No. 65, 66 and 67 all dated 12.1.2002 in exercise of power under Section 22 of Bihar Finance Act, 1981, (Bihar Act of 1981) and allowed the benefits in terms of the provisions … Industrial Policy, 2001 read with S.O. Nos. 65, 66 and 67 all dated 12.1.2002 issued under the Bihar Finance Act, 1981 with other consequential benefits.3. To determine the issue, it is necessary to notice the relevant facts, laws, … under.The then State of Bihar issued an Industrial Policy in the year 1995, known as 'Bihar Industrial Policy, 1995', where under provision was made to

Friends Overseas (P) Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2001)73TTJ(Del)367

to various years covered by the block assessment. We find that second proviso to section 7(2) of the Finance Act, 1995, specifically provides that, 'the amount of income-tax computed in accordance with the provisions of section 112 or 113 … as agreedCash/ChequeAs onDue Date(7)(8)(9)(10)Less 3% on immediate payment (Approx. 5000)Cash8-12-1994 PaidPayment due in 1 monthCash5-1-1995 5-1-1995Immediate paymentCash7-12-1994 6-1-1995 22-12-1994 5-1-1995 3. It may also be mentioned that the aforesaid document also contained, in upper portion, a note

industrial Development Corporation Orissa Limited and anr. Vs. Regiona ...

Court : Orissa

Subject : Labour and Industrial

Acts : Sick Industrial Company's (Special Provisions) Act, 1985 - Sections 22, 22(1) and 25; Employees' Provident Fund Act, 1952; Miscellaneous Provisions Act; Companies Act, 1956 - Sections 4 and 34

Reported in : [2002]112CompCas527(Orissa); [2002(92)FLR945]; 2001(II)OLR593

dues of a Sick Industrial Unit stand abated till final decision is taken by the Board of Industrial Finance and Reconstruction under the SIC Act in view of the provision of Section 22 of the SIC Act; … on its earlier judgments in Baburao P. Tawade v. HES Ltd., Bombay, 1995 CLR 81, where the learned Single Judge of the Bombay High Court … petitioner No. 2 and the pendency of the appeal before the BIFR were informed. It is averred that Section 22 of the Sick Industrial Company's Act, 1985 (hereinafter called as 'the SIC Act') prohibits any action of legal

Mahindra D. Mathani Vs. C.D. Singh, Secretary to the Government of Mah ...

Court : Mumbai

Subject : Criminal

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1) and 8; Constitution of India - Article 22(5)

Reported in : 1996(4)BomCR385

9(1) of the said Act was issued by the Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, on 17th May, 1995. On the 18th May, 1995, the detenu made representations to four … Mithani, brother of the detenu Ramesh Kumar Babulal Mithani. The detenu has been detained under the provisions of section 3(1) of the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974 (for short, COFEPOSA Act,) … affidavit has been made by Shri C.D. Singh, the detaining authority, on 22nd February, 1996 in reply to the amended ground (V) explaining that the

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy

Paramount Enterprises Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)76TTJ(Del)127

supported the conclusion of the assessing officer in levying surcharge which in his opinion was provided under the Finance Act.35. We have heard the parties at length, gone through the paper books filed by the assessed and the … deal with the disallowance of claim of capital loss amounting to Rs. 1,66,59,280 which relates to assessment year 1995-96 and another ground for the addition of Rs. 65,609 made by invoking the provisions of section 69B of … the return of income for the assessment year 1995-96 was filed on 22-11-1995, along with annual audited account supported by computation of income and details

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 … under clause (i) and (iii) used for providing output services can qualify as capital goods and none other. 22. Further the definition of ‘input as defined Rule 2(k) includes all goods, except light diesel oil, high speed