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R.Ramasamy Vs. 1.The Registrar General,

Court : Chennai

Subject : Land Acquisition

abled persons, as per the provisions of Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, have to be done by the Ministry, Home Affairs, in consultation with Finance and Public Works Departments. Though … to provide lifts and ramps, the same remain unanswered. In the supporting affidavit, the petitioner has also incorporated Section 46 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, which states that

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

is the case in the case of income tax, where the rate of tax is provided by the Finance Act each year. Evaluating the goods for the purpose of determining the amount of duty and the rate of … of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter the Anti Dumping Rules/Rules of 1995) on behalf of the domestic … any imported goods shall be the rate endorsed in the case of goods entered for home consumption under Section 46 on the date when a bill of entry is presented under that Section. It further says under Clause

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 46(4); Bihar Re-organisation Act, 2000; Bihar Central Sales Tax Rules, 1956; Central Sales Tax Act - Sections 14; Constitution of India - Articles 226 and 227

Reported in : 2004(3)BLJR1804; [2004(4)JCR189(SC)]; JT2004(7)SC138; 2004(7)SCALE146; (2004)7SCC242; [2004]137STC93(SC)

category 'B' districts. In pursuance of the said policy, necessary exemption notifications under section 7 of the Bihar Finance Act, were also issued.3. The appellant having noticed the incentives offered by the State Government, by letter dated 30.4.1997 … in Dhanbad which was then in the erstwhile State of Bihar. The State of Bihar in the year 1995 evolved a new industrial policy with a view to create an environment conducive to growth of industries in … Commercial Taxes, Jharkhand, initiated suo motu revision purporting to act under section 46(4) of the Bihar Finance Act against the said approval granted by the

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

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 … interpretation suggested by the learned counsel for the assessees which would be inconsistent with scheme of section 32. 46. In the result, it is held that the building used for running of a hotel or carrying on

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

industrial Finance Corpn. of Vs. Joint/Additional Commissioner

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)99ITD639(Delhi)

129.0618 crores created during the year. The assessee argued that provisions of Section 41(4A) were inserted by the Finance Act, 1997 w.e.f. 1-4-1998 only. The learned Assessing Officer held that by merely showing first the amount of Rs. … assessment order under Section 143(3) read with Section 147 for assessment year 1995-96 and assessment order under Section 143(3) for assessment year 1998-99. The fourth … Rs. 118,19,69,148 only on account of the ceiling limit of 40 per cent on account of amendment in Section 46(1)(viii) w.e.f. 1-4-1996.The learned Assessing Officer held that effectively the assessee had created a fresh reserve of Rs. 7,906.18

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … approximately Rs. 2000 Crores.In the meantime, petitioner received an order dated 22ndFebruary, 2000, issued under Sub-section (4) of Section 46 of the Bihar Finance Act, staying exemption certificate dated 21stDecember, 2000. This order became subject matter of challenge

Tata Iron and Steel Company Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionLabour and Industrial

Acts : Constitution of India - Articles 14 and 226; Bihar Finance Act, 1981 - Sections 46(2)

Reported in : [2003(4)JCR149(Jhr)]

Balasubramanyan, C.J.1. The Tata Iron, and Steel Company Limited (TISCO), an assessee to sale tax under the Bihar Finance Act and claimed the benefit of the Jharkhand Industrial Policy, 2001 and the notification issued pursuant thereto under Section … that unit and in respect of that unit; it had claimed the benefit of the Bihar Industrial Policy, 1995. The question whether the petitioner company was entitled to claim the benefit of the Industrial Policy, 1995 was … invoke the revisional jurisdiction of the Commissioner of Commercial Taxes, under Section 46(4) of the Bihar Finance Act. The Company thereafter filed a revision before

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

Court : Jharkhand

Subject : Commercial

Acts : Bihar Finance Act, 1981 - Sections 46; Constitution of India - Article 226

Reported in : [2003(4)JCR52(Jhr)]; [2006]145STC323(Jharkh)

submitted that the petitioners have an alternative remedy by way of revision under Section 46 of the Bihar Finance Act and in view of the existence of such an alternative remedy, it was not necessary or proper for … that a joint venture was envisaged and established in the name of Tata Cummins Limited. In the year 1995, that Industrial Policy was modified to some extent. That Industrial Policy, 1995, was to be enforced with effect