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Britannia Industries Ltd. Vs. Commissioner of Income Tax, West Bengal, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30 to 36, 37, 37(1), 37(3), 37(4), 37(5) and 80B; Finance Act, 1964 - Sections 37(3); Finance Act, 1970; Finance Act, 1997; Finance Act, 1983 - Sections 37

Reported in : AIR2005SC4333; (2005)198CTR(SC)313; [2005]278ITR546(SC); JT2005(12)SC98; 2005(8)SCALE148; (2006)1SCC646

book in 1964 and underwent several other changes thereafter. Sub-section (3) of Section 37 was inserted by the Finance Act 1964 with effect from 1st April, 1964 and was, thereafter, omitted by the Finance Act 1997 with effect … premises paid in respect of insurance against risk of damage destruction of the premises.4. In the explanation to Section 30, it has been indicated that the amounts paid on account of the items indicated above shall not include

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 … that Part, the rate of tax will be 50 per cent. or 30 per cent.where the payment is covered by clause (vii)--the other clauses are

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, … expired prior to the commencement of amending the provisions by enacting Section 30.Under the IT Act also the period of completion of assessment has been

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 … Nathella Sampathu Chetty [1962] 3 SCR 786 : 1962 SCC OnLine SC 30; Shreya Singhal v. Union of India [2015] 5 SCR 963 : (2015) … 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

Bda Ltd. Vs. Income-tax Officer (Tds)

Court : Mumbai

Subject : Direct Taxation

Acts : Companies Act, 1956; Income Tax Act, 1961 - Sections 133A, 194C, 201(1), 201(1A), 252(2) and 252(3); Finance Act, 1972; Finance Act, 1995; Punjab General Sales Tax Act; Tamil Nadu General Sales Tax Act; Income Tax Appellate Tribunal Rules - Rule 29

Reported in : (2006)201CTR(Bom)413; [2006]281ITR99(Bom)

was clarified that, the said section will not apply to transport contracts. Explanation III was inserted by the Finance Act, 1995, and with effect from July 1, 1995, so as to include in the expression 'work' carrying of goods, … not cover contracts for sale of goods. By subsequent circular dated September 26, 1972 (see [1972] 86 ITR 30), it was clarified that, the said section will not apply to transport contracts. Explanation III was inserted by

South Indian Bank Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 26B; Finance Act, 1999; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Revenue Recovery Act

Reported in : 2006(1)KLT65

for the bank Sri. Prabhakaran contended that the amendment made in the Kerala General Sales Tax by the Finance Act, 1999 with effect from 1.4.1999 has no retrospective effect and it does not override or nullify the decree … up for consideration in this case is whether a decree obtained by a bank before the introduction of Section 26B of the Kerala General Sales Tax Act, 1963 would override the first charge created in favour of … of title deeds by respondents 3 to 5. Suit was decreed on 30.1.1995 for an amount of Rs. 3,51,36,073,18 inclusive of costs with future interest

Patel Engineering Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)94ITD411(Mum.)

of an industrial undertaking or a hotel or from operation of ships. However, this section was amended/modified by Finance Act, 1995 w.e.f. 1st April, 1996, i.e., from asst. yr. 1996-97 whereby profit and gains derived from some other business … strength of more than 800 skilled workers; more than 1000 unskilled and semiskilled workers, besides 40 engineers/consultants and 30 sub-contractors supervising and controlling the work force which belonged to them. The assessee had to put in operation

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 … in the manufacture of P.P. Ayurvedic Medicines falling under Chapter Heading No. 3003.30 of the Central Excise Tariff Act, 1985. They were clearing the physicians

In Re: Advance Ruling P. No. 10 of

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (1997)224ITR473AAR

No. 10 of 1996 Vs.Income Tax Act, 1961 - Sections 161, 161(1), 161(1A), 164, 164(4), 166 and 245Q; Finance Act, 1970; Double Taxation Avoidance Agreement - Articles 5, 10(2) and 13 CIT (Addl.) v. Surat Art Silk Cloth … well as tax residency certificates to the effect that the companies are resident in Mauritius under the Income-tax Act, 1995, of that country have been filed and they are, therefore, resident in Mauritius. They are not liable to … Advance Ruling P. No. 10 of 1996 Vs.Income Tax Act, 1961 - Sections 161, 161(1), 161(1A), 164, 164(4), 166 and 245Q; Finance Act, 1970; Double … of the manager acting pursuant to and in accordance with the agreements." 30. The Authority has been informed that the "initial closing" of the offshore

South Eastern Coalfields Ltd. Vs. Jt. Cit

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2002)77TTJ(Nag.)401

(va) of section 36(1) as given in clause 12,1 of the Explanatory Note on the provisions of the Finance Act, 1987, are extracted below : "12.1. The existing provisions provide for a deduction in respect of any payment … were completed making substantial additions to the income returned by the assessee-company.The assessments for the assessment years 1994-95, 1995-96 and 1996-97 of the assessee-company were also completed making substantial additions vide orders passed by the assessing officer … Control order (hereinafter referred to as the CCO) introduced with effect from 30-3-1982. It was also submitted on behalf of the assessee that since this