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The Tinplate Company of India Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 152; Constitution of India - Article 226

Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)

necessary action. Thereupon the Commissioner of Commercial Taxes, Jharkhand, Ranchi issued notice under Section 46(4) of the Bihar Finance Act, 1981 to the petitioner for hearing under Section 46(4) of the Bihar Finance Act, 1981 in his Court … entirely new products namely TMBP which was used for manufacture & sale.'11. In pursuance of the Industrial Policy, 1995 the State Government made statutory notification being S.O. 478 dated 22.12.95 is exercise of its power under Section … sales tax paid on the purchase of raw materials from 5.4.1996 to 31.3.1998 in terms of the direction of earlier Division Bench dated 6th January,

Nectar Beverages Pvt. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(11), 31(1), 32(1), 34, 35(2B), 41, 41(1), 41(2), 41(3), 41(4), 43 and 50; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986; Finance (No. 2) Act, 1995; Companies Act, 1956

Reported in : (2009)224CTR(SC)433; [2009]314ITR314(SC); JT2009(13)SC471; 2009(9)SCALE200; [2009]182TAXMAN319(SC); 2009(7)LC3385(SC)

respect of bottles and crates purchased after 1.4.1995, on account of deletion of proviso to Section 31(1)(ii) (vide Finance Act, 1995) such bottles and crates formed part of block of assets and consequently such assets purchased after 1.4.1995, in

Kundil Alloys Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

penalty & interest provisions on Modvat Credits when Clause XVIC was inserted in Section 31(2) vide amendment by Finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or Clause 1(bb) added vide Finance Act 1999 to bring

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … A Princess remembers: The Memoirs of the Maharani of Jaipur, (Rupa Publications 1995) [301].. 68 PART F Symbols to political parties would help voters identify … of the People Act 19514, the Income Tax Act 19615, and the Companies Act 20136. A. Background 2. Section 31 of the RBI Act stipulates that only the RBI or the Central Government authorized by the RBI Act

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

the notification dated 22nd December, 1995 issued in exercise of the power under Section 7(3) of the Bihar Finance Act, 1981 (for short, Act, 1981). That the coal/coke is a notified commodity under the provisions of Act, 1981 … tax is for a period of ten years from the date of commencement of the production i.e. from 31-8-2000 to 31-8-2010.2. The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein

income-tax Officer Vs. Kenaram Saha and Subhash Saha and

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2008)301ITR171(Kol.)

the circumstances spelt out in Circular No. 220 were inclusive by way of examples and not exhaustive.5. That Finance Act, 1995 amended Section 40A(3) with effect from April 1, 1996, by which disallowance under Section 40A(3) was reduced to … 40A(3) was to be made. The Central Board of Direct Taxes also issued Circular No. 220 dated May 31, 1977, [1977] 108 ITR (St.) 8, wherein the Central Board of Direct Taxes spelt out some of the

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 … by the Finance Act, 2002 was applicable to search of the earlier period as well i.e. upto May 31, 2002, the Court pointed out that in view of its answer to the first question, second question did

Shaw Wallace and Co. Ltd. Vs. Assistant Commissioner of Income-tax and ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 139, 143, 143(3), 148, 158BA, 158BA(2), 158BB and 158BB(1); ;Constitution of India - Article 226

Reported in : (1999)154CTR(Cal)105,[1999]238ITR13(Cal)

the undisclosed income is charged to tax at 60 per cent, irrespective of what rates or slabs the Finance Act of the corresponding opened up block years had provided at the material time.6. The above is a very … the end of that assessment year, viz., with the expiry of March 31, 1998, an interim order was passed in aid of this writ on … for block assessment, the regular assessment was outstanding in respect of two assessment years only, viz., 1994-95 and 1995-96, but we are concerned in the present writ with only one assessment year, viz., 1995-96.8. While the order … has been a search or seizure (as here) or a requisition under Section 132A.3. Broadly speaking, the provisions of the Chapter are that, once a

Ms Md Overseas Limited Vs. Director General of Income Tax and Others

Court : Allahabad

Subject : Criminal

Acts : Income Tax Act, 1961 - Section 132(1) clauses (i) to (v), 127, 147; SEZ Act - Section 22; Income Tax Rules, 1962 - Sub-Rule (2) of rule 112; Code of Criminal Procedure (CrPC) , 1973 - section 132(1) or (1A). 165; RTI Act - Section 24; Evidence Act - Section 75, 123, 125; Constitution Of India - Article 21

question of relevancy was neither raised nor considered by the Supreme Court; The Pratap-Singh case was decided before Finance Act, 1995 was enforced. At that time, the illegality of search did not make any difference.8 Now it makes difference … the reasons were recorded and; This point was academic in this case. 31. In view of the statement of the counsel for the Department, we … 1. The main question involved at this stage of the case is, if a search under section 132 of the Income Tax Act, 1961 (the IT Act) is challenged on the ground that information leading

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 … case of any new machinery or plant (other than ships and aircraft) which has been installed after the 31st day of March, 1930, but before the Ist day of April, 1985, a further sum equal to one-half