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Shree Sanyeeji Ispat Pvt. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 4(1), 4(5), 4A, 5, 9(4), 65A and 74(3); Assam Sales Tax Act, 1947 - Sections 7; Jammu and Kashmir General Sales Tax Act - Sections 8B; Bihar Finance Act - Sections 7 and 7(3); Evidence Act - Sections 115; Uttar Pradesh Sales Tax Act, 1948 - Sections 4; Kerala General Sales Tax Act, 1963 - Sections 10; Karnataka Sales Tax Act, 1957 - Sections 8A; Customs Act, 1962 - Sections 25; Constitution of India - Article 299; Central Excise Rules, 1944 - Rule 8

Government issued notification, on April 4, 1994, in exercise of the powers under Section 7 of the Bihar Finance Act, whereunder the old industrial units, which had started production prior to April 1, 1993 but whose investments in … 'the AGST Act, 1993'), was enacted and the same came into force with effect from July 1, 1993. Section 74(3)(f), which was inserted with effect from May 2, 1995, in the AGST Act, 1993, laid down that the

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Government issued notification, on April 4, 1994 in exercise of the powers under Section 7 of the Bihar Finance Act, 1987 whereunder the old industrial units, which had started production prior to April 1, 1993, but whose investments … 'the AGST Act, 1993') was enacted and the same came into force with effect from July 1, 1993. Section 74(3)(f), which was inserted with effect from May 2, 1995 in the AGST Act, 1993, laid down that the

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 … amount of such loss set off against his income from any other source under the same head. Further, Section 74 of the Income-tax Act provides that a loss under the head 'capital gains' can be carried forward and … 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

M/S.Prasad Power Control Pvt. Limited, and anr. Vs. Commissioner of Sa ...

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act(BTS), 1959 - Sections 41B, 41, 74(5), 74 ; Bihar Finance Act - Section 7 ;

the issuance of notification by the State Government in exercise of power under section 7 of the Bihar Finance Act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and … 1999, 3rd August 1999 and 6th August 1999 for the period 19941995, 19951996 and 19961997 respectively. However, Mr.Joshi, learned counsel appearing on behalf of the … of Article 14 of the Constitution. He submitted that Rule 31AA inserted to the BST Rules, as per Section 74(5) of the BST Act has been placed before both the houses of the legislature and, therefore, Rule 31AA

Smith (Fc) (Appellant) Vs. Secretary of State for Work and Pensions an ...

Court : House of Lords

Subject : Education

Introducing both changes at the same time attracted much criticism." Self-assessment for income tax was introduced by the Finance Act 1994 with effect from 1996-1997. In theory it applies to all individual taxpayers, whether traders or not, but … line with the White Paper, Improving Child Support (Cm 2745), published in January 1995) by the Child Support Act 1995 ("CSA 1995"). In particular, new sections 28A to 28I and Schedules 4A and 4B introduced powers enabling a … tax rules. Thus the permissible deductions under para 3(3)(a) reproduce (but with the introduction of the word "reasonable") section 74(1)(a) of ICTA 1988 and (as extended by para 3(4)(a)) the provision about repairs in section 74 (1)(d) and

Dugar Impex Pvt. Ltd. Vs. Commissioner of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 27A and 75A; ;Customs and Central Excise Duties Drawback Rules, 1995 - Rule 13

Reported in : 2003(154)ELT576(Cal)

in respect of an application under Sub-section (1) of that section made before the date of which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there … of this section. Section 75A. Interest on drawback. - (1) Where any drawback payable to a claimant under Section 74 or Section 75 is not paid within a period of three months from the date of filing a … with interest payable to the petitioner under Section 75A of the Customs Act.3. During the pendency of the instant writ application the respondent paid a

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 … SCC 698 (Elel Hotels & Investments Ltd. Vs. Union of India, [1989] 74 STC 102: (1989) 3 SCC 634 (Federation of Hotel & Restaurant Association

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 assessee, which are as under: (a) Principal Officer, Builcon Towers (P) Ltd. v. ACIT (2000) 113 Taxman 74 (Cal.) There is however, another decision of the Delhi Bench of the Tribunal in Friends Overseas (P) Ltd.

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 … this case, the State Bank of India imported a consignment of computer 74 software and manuals from Kindle Software Ltd., Dublin, Ireland, and cleared the

Kalyani Exports and Investments Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

upon the provisions of section 55(2)(aa)(ii). He submitted that sub-section (2)(aa)(iiia) was brought on the statute book by Finance Act, 1995 with effect from 1-4-1996 and has no application to the ear under appeal, i.e. 1995-96.25. Shri Naresh Kumar, … with agricultural land. It has been observed by the Hon'ble Judges in Keshavji Karsondas' case (supra) on page 741 that, "The property which is transferred could become the property of the assessee only at one point of