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Shaw Wallace and Co. Ltd. Vs. Assistant Commissioner of Income-tax and ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 139, 143, 143(3), 148, 158BA, 158BA(2), 158BB and 158BB(1); ;Constitution of India - Article 226

Reported in : (1999)154CTR(Cal)105,[1999]238ITR13(Cal)

the undisclosed income is charged to tax at 60 per cent, irrespective of what rates or slabs the Finance Act of the corresponding opened up block years had provided at the material time.6. The above is a very … unrelated to search and seizure, in addition to the increase of Rs. 70 made because of search and seizure.44. This sum of Rs. 10 will … for block assessment, the regular assessment was outstanding in respect of two assessment years only, viz., 1994-95 and 1995-96, but we are concerned in the present writ with only one assessment year, viz., 1995-96.8. While the order … has been a search or seizure (as here) or a requisition under Section 132A.3. Broadly speaking, the provisions of the Chapter are that, once a

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … contain similar provision, is not acceptable.9. The contention of the appellants that Section 69 relating to registration and Section 70 relating to filing of returns were to be complied with during the period in question, only by the

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (1997)224ITR203AAR

India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of Double Taxation Between India and Sweden - Articles 7, 7(3) and 13 1. … Appellants: Ericsson Telephone Corporation India AB Vs.Income Tax Act, 1961 - Sections 9(1), 28 to 44C, 44D, 115A, 195(2), 245R and 245R(2); Finance Act, 1995; Agreement for Advance Avoidance of

Joint Commissioner of Income-tax Vs. Montgomery Emerging Markets Fund

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)100ITD217(Mum.)

The source will be the asset itself. The CIT(A) further referred to the amendment brought in by the Finance Act, 1987 (No. 2 of 1987) with effect from 1 -4-1988. According to the CIT(A), as per the said … sum and substance of the facts of the case.14.1 In the connected first appeals, the CIT(A) observed that Section 70 provides for setting off of loss from one source of income against gain from another source under the … These two appeals, filed by the Revenue relate to the assessment years 1995-96 and 1996-97. These appeals are directed against the orders of the CIT(A)-XVII

Peerless Securities Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)60SCL59NULL

as ships, vehicles, books, scientific apparatus and surgical equipment, used for the purpose of business or profession. The Finance Act, 1995 amended the definition with retrospective effect from 1-4-1962 to state that the work 'plant' does not include tea … 1. Under Section 255(3) of the Income-tax Act, 1961 (hereinafter called the Act), the Hon'ble President of the Income-tax Appellate Tribunal … in computing the total income of the assessee. The payment of Rs. 70,00,000 and Rs. 1,50,000 on account of development fee and fee for operating

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 … retirement specified in the order of appointment issued by the Government is greater than what is specified in Section 70 | Pa ge 184(11), the term of office or the age of retirement of the Chairperson or Members

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 … regulated by a different statutory system). The growth of these mutual societies was remarkable: they had just over 700,000 members in 1803, over 3½ million in 1887, and over 6½ million in 1910 (there are fuller statistics

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)94ITD89(Kol.)

as ships, vehicles, books, scientific apparatus and surgical equipment, used for the purpose of business or profession. The Finance Act, 1995, amended the definition with retrospective effect from 1st April, 1962 to state that the word 'plant' does not … 1. Under Section 255(3) of the IT Act, 1961 (hereinafter called the Act), the Hon'ble President of the Tribunal has constituted … in computing the total income of the assessee. The payment of Rs. 70,00,000 and Rs. 1,50,000 on account of development fee and fee for operating

Commissioner of Central Excise Vs. Jai Singh Kothari

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)STR160

to file the quarterly returns in time in respect of service tax as required under Section 70 of Finance Act. The facts leading to the appeal are as under : The respondents are stock brokers registered with Central … 69 of the Finance Act. They failed to file the quarterly returns for the quarters April to July, 1995, October to December, 1995, April to June, 1996 and July to September, 1996. They were served with two

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