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Jagdish A. Sadarangani Vs. Government of India

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UC, 269UC(2), 269UC(4), 269UD, 269UL and 269UL(3)

Reported in : (1998)146CTR(SC)105; [1998]230ITR442(SC); JT1998(9)SC241; (1998)8SCC409; 1998Supp(8)SCC409

statement shall be deemed never to have been furnished.5. Sub-section (4) was inserted in Section 269-UC by the Finance Act, 1995, with effect from 1-7-1995. Section 269-UC, as it stood before the said amendment of 1995, came up for

Sakhi Finance Ltd. Vs. Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 4, 145 and 256(1); Finance Act, 1995

Reported in : (2007)212CTR(Mad)445

mercantile. Hybrid system of maintenance of accounts was a recognised mode atleast till the amendment was brought under Finance Act, 1995 w.e.f 01.04.1997. Whatever be the method of accounting, the assessing authority has the discretion to compute the income … to that extent was unsustainable.6. Referring to the change in method of accounting, the Tribunal held that under Section 4 of the Income Tax Act, tax is charged in respect of the total income of the previous year

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … and providing TV signals only to the individual cable operators of various localities.35. The Cable Television Networks (Regulation) Act, 1995 a central legislation has been enacted to regulate the operation of cable television networks in the country and … The petitioner company has its registered office at Bombay. The petitioner company was granted a statutory licence under Section 4 of the Indian Telegraph Act, 1885 and Indian Wireless Telegraphy Act, 1933 after it successfully followed the rigours

Dlf Universal Ltd. Vs. Appropriate Authority and anr. Etc.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : (2000)160CTR(SC)401

was substituted by the Income Tax (Seventh Amendment) Rules, 1987. Sub-section (4) of section 269UC was inserted by Finance Act, 1995 with effect from 1-7-1995. Before the insertion of sub-section (4) this court in Appropriate Authority v. Tanvi Trading

Hidrive Finance Ltd. Vs. Appropriate Authority and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 269UA, 269UC, 269UC(1), (2), (3), (4), 269UD, 269UD(1A), (1B), 269UK, 269UK(1), (2) and 276AB; Urban Land (Ceiling and Regulation) Act, 1976; Transfer of Property Act, 1882; Finance Act, 1995 - Sections 269UC(4)

Reported in : 2001IAD(Delhi)472; 89(2001)DLT791; 2000(57)DRJ882; [2001]249ITR34(Delhi)

was referred to and it was held that Sub-section (4) which was inserted in Section 269UC by the Finance Act of 1995 with effect from July 1, 1995, was not intended to confer power on the appropriate authority

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 … assessee's appeal and Revenue's CO on merits.5. In appeal, the assessee-appellant has raised four grounds of appeal.Ground No. 4 is general. Ground No. 1 along with its various parts being the main ground in this appeal is

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 … No.717 dated 14.08.1995, surcharge was leviable on the income assessed. According to the CIT the charging provision was Section 4 of the Act which was to be read with Section 113 of the Act that prescribes the rate

Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

2001 was applicable to block assessment under Chapter XIV-B up to 1.06.2002:5. Chapter XIV-B was inserted by the Finance Act, 1995, w.e.f. 1.7.1995. According to the assessee, the said Chapter is a self-contained chapter as it lays down a … Chapter XIV B is different from scheme of assessment of 'total income' of any person in terms of Section 4(1) of the 1961 Act inasmuch as under Chapter XTV-B assessment is made of 'undisclosed income' as against assessment

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

speed diesel oil at any time during the period commencing on and from the 16th day of March, 1995 and ending with the day, the Finance Act, 2000 receives the assent of the President, shall be deemed … of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision … the way be mentioned, that in four appeals, being No. 6/03, 5/03, 4/03 and 3/03 one additional question is also involved, and framed, being as

Sikkim Subba Associates Vs. Union of India (Uoi) and ors.

Court : Sikkim

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 132, 132(1), 132A and 158B to 158BH; Registration of Company Act (Sikkim), 1961; Finance Act, 1995; Indian Income Tax Act, 1922 - Sections 22(4), 37(1), 131(1) and 142(1); Evidence Act - Sections 123; Constitution of India - Articles 9, 14, 19, 122, 105(2), 143, 148, 150, 151(2), 212 and 226; Code of Criminal Procedure (CrPC) - Sections 165; Nagaland Legislative Assembly Rules - Rules 201, 210, 210(3), 212, 214, 215, 216, 217 and 235

Reported in : [2005]276ITR456(Sikkim)

Associates had acted as sole distributor.6. Chapter XIV-B consisting of Sections 158B to 158BH were inserted by the Finance Act, 1995. Relevant portion of Section 158BA of the Act reads as follows :'158BA(1)--Notwithstanding anything contained in any other provisions … on such information. In L.R. Gupta and Ors. v. Union of India and Ors. : [1992]194ITR32(Delhi) at p. 45, it was held that the expression 'information' must be something, more than a mere rumour or a gossip