Advanced Search Results

P. Rama Gopal Varma Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

undisclosed income to be assessed under the provisions of Chapter-XIV-B of the IT Act as introduced by the Finance Act, 1995.3. Therefore, he issued notice under Section 158BC(a) calling for return for the block period. The appellant filed … CIT, having regard to the facts of the case ought not to have added a sum of Rs. 62,941 for the asst. yr. 1995-96, 5. The learned Dy. CIT, ought not to have treated as sum of

Birla Cement Works Vs. Central Board of Direct Taxes and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (1997)139CTR(Raj)540

III to sub-s. (2) of S. 194C of the Act was thereafter added by S. 34 of the Finance Act, 1995 w.e.f. 1st July, 1995. This Expln. III has been reproduced in the earlier part of this judgment in … in certain cases, was originally inserted by the Finance Act, 1972 w.e.f. 1st April, 1972 and the amended section reads as under :'Sec. 194C. Payment to contractors and sub-contractors : (1) Any person responsible for paying any

P. Rama Gopal Varma Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2002)76TTJ(Hyd.)205

income to be assessed under the provisions of Chapter-XIV-B of the Income Tax Act as introduced by the Finance Act, 1995.Therefore, he issued notice under section 158BC(a) calling for return for the block period. The appellant filed the … Commissioner having regard to the facts of the case ought not to have, added a sum of Rs. 62,941 for the assessment year 1995-96.5. The learned Deputy Commissioner ought not to have treated as sum of Rs.

Orissa Consumers' Association and Anr. Vs. Orissa Electricity Regulato ...

Court : Orissa

Subject : Electricity

Acts : Electricity Act, 2003 - Sections 179, 181, 181(3) and 182; Orissa Electricity Regulatory Commission (Conduct of Business) Regulations, 2004 - Regulation 2; General Clauses Act, 1897 - Sections 23, 23(2) and 23(5); Information Technology Act, 2000 - Sections 2(1), 4 and 8; Orissa Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff for Retail Sale of Electricity) Regulations, 2004 - Regulation 2

Reported in : AIR2005Ori11

electricity to the consumers in their respective areas in the State of Orissa. Under the Orissa Electricity Reforms Act, 1995 (for short, 'the 1995 Act'), the Orissa Electricity Regulatory Commission . (for short, 'the Commission') has been fixing … shall, subject to the provisions of the Act, specify the terms and conditions for determination of tariff and Section 62 provides for determination of tariff by the Commission for supply of electricity by a generating company to a … the detailed provisions relating to the licencee's revenues and tariffs and the finances of the licencees were in force and the said tariff applications of

Joint Commissioner of Income Tax Vs. Steri Sheets Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)106TTJ(Delhi)460

could arise on sale of undertaking prior to the insertion of Section 50B in the statute by the Finance Act, 1999 w.e.f. 1st April, 2000 since it was not possible to ascertain capital gains on transfer of undertaking … the case of Collector, Land Acquisition v. Mst. Katiji and Ors. (1987) 62 CTR (SC) 23 : (1987) 167 TTR 471 (SC) as well as … separate orders of learned CIT(A)-III, New Delhi, dt. 24th Nov., 1999 and 30th Nov., 1999 for asst. yr. 1995-96 and 1996-97, respectivply involve some common issues and the same, therefore, are being disposed of by this single

Smt. Shashi Devi Vs. Income-tax Officer and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64; Income Tax Act, 1961 - Sections 131 and 131(1)

Reported in : [2000]241ITR216(MP)

the Voluntary Disclosure of Income Scheme, 1997, promulgated by the Government in accordance with Section 62 of the Finance Act, 1997 (Act No. 26 of 1997). The petitioner submits that according to the scheme a person could make … her, she started raising a construction of the property in the financial year 1993-94 and completed it by 1995-96. According to the petitioner, she had invested an amount of Rs. 10,89,000 in construction of the aforesaid house/

Nabha Investments Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 263

Reported in : 2000(55)DRJ256

question, reference to some of the provisions of the VDIS would be necessary.As noted above, VDIS, introduced vide Finance Act, 1997, is contained in Sections 62 to 78, forming part of Chapter-IV. It was introduced to grant an … the Commissioner of Income-tax, Delhi-IV, respondent No. 2 herein, in exercise of the powers conferred on him by Section 263 of the Income-tax Act, 1961 (for short the Act) to show cause as to why the assessments

Nabha Investments (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)162CTR(Del)420

reference to some of the provisions of the VDIS would be necessary.12. As noted above, VDIS, introduced vide Finance Act, 1997, is contained in sections 62 to 78, forming part of Chapter-IV. It was introduced to grant an … by the CIT Delhi IV, respondent No. 2 herein, in exercise of the powers conferred on him by section 263 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), to show-cause as to why

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … of regulatory measures in the field of cable television network, the Parliament enacted the Cable TV Networks (Regulation) Act, 1995, introduced with effect from 29.09.1994. Entertainment through DTH services began from 2004 onwards. 27. Thus, taking note of … 14 and violative of Articles 245, 246, 265, 300A, 301 and Entry 62 List II of Seventh Schedule to the Constitution of India of List-II

The State of West Bengal and ors. Vs. Purvi Communication Pvt. Ltd. an ...

Court : Supreme Court of India

Subject : Other TaxesConstitution

Acts : West Begal Entertainment-cum-Amusement Tax Act, 1982 - Sections 4, 4A, 4A(2) and 4A(4); West Bengal Finance Act, 1998; Cable Television Networks (Regulation) Act, 1995; Constitution of India - Articles 19(1), 226 and 286; Bengal Amusement Act, 1922; West Bengal Entertainment and Luxurious (Hostel and Restaurants) Act, 1972; West Bengal Taxation Laws (Amendment) Act, 1983; Government of India Act, 1935

Reported in : AIR2005SC1849; (SCSuppl)2005(2)CHN162; 2005(2)CTC300; JT2005(3)SC339; (2005)3SCC711; [2005]140STC154(SC); [2005] 2 SCR 954; MANU/SC/0216/2005

(4a) of Section 4A of the West Bengal Entertainment-cum-Amusement Tax Act, 1982 (as amended by the West Bengal Finance Act, 1998) is ultra vires to the Constitution.3. Respondent No.1 carries on business as a Multi System Operator (hereinafter … signals to the individual subscribers of the locality.5. The Parliament of India enacted the Cable Television Networks (Regulation) Act, 1995 which was given effect from 29.09.1994. The said Act seeks to regulate the operation of cable television network … by the State Government by notification published in the Official Gazette.6. Entry 62 of List II of Seventh Schedule to the Constitution is also reproduced