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Chem Teak Company Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 10, 10(3) and 59A

Reported in : [2003]131STC427(Ker)

was struck down as violative of Article 14 of the Constitution. Thereafter Section 59-A was substituted by the Finance Act, 2000 as per which the Commissioner of Commercial Taxes is given power to issue clarifications. The said section … industrial unit registered with the Industries Department, It started commercial production of treated rubber wood on May 29, 1995. It is an assessce to sales tax under the Kerala General Sales Tax Act on the files of

The Comissioner of Income-tax, Bombay City-ix, Bombay Vs. Shri J.V. Ko ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10(13), 15, 16, 17(3), 41, 44, 45, 59, 192(5), 256(1) and 280-D; Finance Act, 1995

Reported in : 1998(4)BomCR821; [1999]235ITR239(Bom)

this anomaly and with a view of bringing such receipts within the provisions of the law, by the Finance Act, 1995, amended section 17(3)(ii) of the Act to restrict the exclusion from the definition of 'profits in lieu of … aforesaid; (v) any sum chargeable to income-tax under Clauses (ii) and (iii) of section 28or section 41 or section 59; (v-a) the value of any benefit or perquisite taxable under Clause (iv) of section 28; (vi) any capital

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 … to Section 184(1) is a direct affront to the judgment of this 59 | Pa ge Court in MBA-III. This Court in MBA-I and Roger … 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

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 … is helpful to look back into the legislative history. Lord Wilberforce said in Farrell v Alexander [1977] AC 59, 73 that self-contained statutes, whether consolidating previous law or so doing with amendments, should be interpreted, if reasonably

Amit Hemendra Jhaveri Vs. Union of India

Court : Mumbai

Subject : Direct Taxation

for the Assessment Years 1994-95 and 1995-96, were pending before the Commissioner of Income Tax (Appeals). 4. The Finance Act, 1998 introduced the KVSS, 1998 with effect from 1 September, 1998 providing for settlement of tax disputes pending … India v. NITDIP Textiles Processors (P.) Ltd. [2011] 203 Taxman 1/15 taxmann.com 59 at paragraphs 17 and 18 as under:â” '17:- The object and purpose … is rejected in respect of the Assessment Years 1993-94, 1994-95 and 1995-96; and (b) the Constitutional validity of Section 95 of the KVSS, 1998. 2. The petition was admitted on 2 May 2000 at which time, the

Madura Coats Limited Vs. Central Board of Excise and Customs and Commi ...

Court : Chennai

Subject : Excise

Acts : Constitution of India - Article 226

Reported in : 2004(163)ELT164(Mad)

indicating that such cloth would be classifiable under Clause 59.03. The position continued till 1995, when under the Finance Act, 1995, Note 2(c) of Chapter 59 was withdrawn, thus, reverting the position to pre-1989 stage. However, thereafter the Board … of Excise and Customs, as ultra vires on the ground that such circular violates the provisions contained in Section 37B of the Central Excise Act (hereinafter called as 'the Excise Act'), Note 2 of Chapter 59 of

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)96TTJ(Kol.)1041

contrary view overruling the Tribunal decision considering the Explanation to Section 90(2) of the Act, inserted by the Finance Act, 2001." 39. The relevant facts relating to this issue are that the AO had levied tax in this … except for the years covered by Board's letter dt. 21st Nov., 1994." 59. It is evident from the letter dt. 24th Nov, 1994, that the … 1. These 4 appeals of the assessee relating to asst. yrs. 1992-93, 1993-94, 1994-95 and 1995-96 involving some common issues are disposed of by this consolidated order.2. The appellant is a branch of ABN

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113 … the judgment of the Hon'ble Supreme Court in the case of Kesoram Industries & Cotton Limited v. CWT 59 ITR 767, and in the case of State of Kerala v. Alex George and Anr. 271 ITR 290,

Maruti Udyog Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1998)(101)ELT675TriDel

to be charged to tax, if any, exists all along. The amount of the liability depends upon the Finance Act of the year concerned.' The Court further held that 'the assessment to income-tax only particularises the amounts; it … and imposed a penalty of an equal amount under Rule 173Q of the Central Excise Rules read with Section 11AC of the Central Excise Act, 1944.2. The brief facts of the case are that the appellants supply

M/S. Super Associates and M/S. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (2001)(76)ECC294

yarn into multi folded yarn prior to the introduction of chapter note 3 to Chapter 54 introduced by Finance Act, 1995 was not dutiable as it did not amount to a process of manufacture. There are large number of … M/s Super Associates under Rule 9(2) of Central Excise Rules, 1944 read with proviso to sub-section (1) of Section 11A of Central Excise Act, 1944. There is confirmation of interest on the duty in terms of Section … by his Order-in-Original No. 2/99 dated 3.6.99 confirming duty demand of Rs. 59,22,148/- on M/s Super Associates under Rule 9(2) of Central Excise Rules, 1944