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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 assessee was entitled to get the benefit of notification till Rule 57-B is amended, and the appeal was dismissed. Then, it was held that

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

any time during the period commencing on and from 16th March, 1995 and ending with the day of Finance Act, 2000 which received assent of the President on 1st April, 2000.In Civil Appeal No. 476 of 2003:The appellants … deals with levy of excise duty on manufactured goods other than salt. Rule 43 to Rule 57 under Section A of Chapter V provides the general provisions. Rule 57 speaks of finances and penalties. Rule 57A provides

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also … similar technology, was only regulated by the Parliament for the first time through the Cable Television Networks (Regulation) Act, 1995, much after 1976. For all these reasons, it is clear that explanation 4 to section 9(1)(vi) of the … or tapes used for radio or television broadcasting, any patent, trade mark, 57 design or model, plan, secret formula or process, or for information concerning

Beekay Steel Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxElectricity

Acts : Constitution of India - Article 226

Reported in : 2004(1)BLJR767; [2004(1)JCR504(Jhr)]; [2005]141STC263(Jharkh)

of sales tax on purchase of raw materials under S.O. No. 478, dated 22.12.1995 read with S.O. No. 57, dated 2.3.2000 both Issued under Bihar Industrial Policy, 1995, even in absence of any formal document regarding prior … S.O. 478 and 479, both dated 22.12.1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 granting exemption from payment of Sales tax on purchase of raw materials and on sale of finished

A.H. Baldota Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)517

the same has to be disallowed. He also submitted that Section 14A was introduced in the statute by Finance Act, 2001, w.r.e.f. 1st April, 1962 making it possible for the AO to disallow claim of expenditure incurred in … however, disallowed the payment of interest on the grounds that : (i) Interest payment cannot be allowed under Section 57 because it was not related to earning any interest. The loan taken from M/s Greater Bombay Co-op. Bank … by issuing notice under Section 148(1). Relevant data is as under: 1994-95 1995-96 1996Date of return 13.11.1996 13.11.1996 23.40.1997Income/loss returned (-) 320570 (-) 13320 (+)176200Date

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the Finance Act 1995 and paragraph 4 of Schedule 31 to the Finance Act 1996. If it falls within the scope either … higher than the aggregate of the value of those assets as determined in accordance with regulations 46 to 57 of these Regulations." 53. Section 28 and 29 of ICA 1982 required separate accounts and funds to be

State of Jharkhand and Ors. Vs. Tata Steel Ltd and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

and 31.08.2000. The said policy was issued in exercise of power conferred by Section 23A of the Bihar Finance Act, 1981 (for short, “the 1981 Act”) and the purpose of framing the policy was industrial growth of the … production of CR products as well as on selling the CR Products as per the Bihar Industrial Policy, 1995 and the Notification made thereunder till 31st July, 2008. In pursuance to the VAT Act and Rules, we … had withdrawn notification nos. 478 and 479 dated 22.01.1995 and SO nos. 57 and 58 dated 02.03.2000 with immediate effect, as a result of which

Vidarbha Irrigation Development Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Land Acquisition

Reported in : (2005)93ITD184(Nag.)

the accounting system followed is cash system.67. Provisions of Section 145 of the Incometax Act as substituted by Finance Act, 1995 w.e.f. 1.4.1997 reads as follows: "145(1)- Income chargeable under the head "profits and gains of business or profession" … other sources', then the amount of interest paid to the bondholders should be allowed as a deduction under Section 57 of the Act. iv) If interest paid to the bondholders is set off against the interest income received,

Punjab State Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2007)292ITR268(Chd.)

gross amount of such dividends.15. It may be pertinent to mention that Section 80M was omitted by the Finance Act, 1997 (26 of 1997) w.e.f. 1st April, 1998 in consequence of insertion of Section 10(33) of the IT … has not been considered. It was further contended that proportionate management expenses have got to be deducted under Section 57 of the IT Act, 1961 10. In counter-reply, the learned Counsel for the assessee contended that the decision … 1961. Three appeals have been filed by the assessee for asst. yrs.1994-95, 1995-96 and 1997-98. The appeal of the assessee for asst. yr.1996-97 stands decided

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … in the 2020 Rules that an advocate 53 With effect from 26.05.2017. 57 | Pa ge is eligible for appointment as a Member only if … JUDGMENT L. NAGESWARA RAO, J.1. The Madras Bar Association has filed this Writ Petition seeking a declaration that Sections 12 and 13 of the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and