Advanced Search Results

Suresh Chand Talera Vs. Commissioner of Income Tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(1), 10, 64(1A), 133A, 145, 145(2), 146 and 260A; Finance Act, 1973; Finance Act, 1996 - Sections 2; Essencial Dispute Act - Sections 6 and 16; Constitution of India - Article 366(9)

Reported in : (2006)201CTR(MP)153; [2006]282ITR341(MP)

at which income-tax is to be charged (in) the particular assessment year. For the asst. yr. 1996-97, the Finance Act, 1996, clearly provides under Chapter II, Section 2 that the net agricultural income shall be taken into account in

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

about by the legislature by the introduction of Section 115JA of the Act by the Finance [No. 2] Act, 1996 with effect from 01.04.1997, dismissal of the appeal of the revenue in the case of Commissioner of Income … in reference to the provisions of Section 115JA of the Act is conspicuously absent in Part-III of the Finance Act providing for computing advance tax though mention is made of Sections 115A, 115B, 115BB, 115C of the Act

Delhi Transport Corporation Vs. Commissioner Service Tax

Court : Delhi

Subject : Service Tax

not be demanded and recovered under the proviso to the Section 73(1) read with Section 68 of the Finance Act, 1994 and Rule 6 of Service Tax Rules, 1994 and education cess under Section 95 of Finance Act … earlier), in spite of directions of this court on the petitions under Section 9 of Arbitration and Conciliation Act, 1996 by orders dated 20.02.2007 and 18.01.2008 in OMP Nos. 465-466/2005. DTC informed the Revenue that it intended to … THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: March 11, 2015 Pronounced on: April 17, 2015 + CEAC952014 DELHI TRANSPORT CORPORATION Through: .....

Smt. Sudarshan Chopra and ors. Vs. Vijay Kumar Chopra and ors.

Court : Punjab and Haryana

Subject : ArbitrationCompany

Acts : Arbitration and Conciliation Act, 1996 - Sections 2, 5, 7, 8, 11(6), 11(7), 37, 39, 54 and 57; Companies Act, 1956 - Sections 10E, 10F, 397 and 398; Constitution of India - Article 226

Reported in : [2003]117CompCas660(P& H)

Act or the rules made thereunder shall be in addition to, and not in derogation of, the industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 (63 of 1951), the Unit Trust … an appellate court is separate and distinct from judicial authority referred to in Section 5 of the Arbitration Act, 1996, Section 5 would not have the effect on ousting the jurisdiction of an appellate court.25. To understand the scope … course of the proceedings before the Company Law Board, the appellants, on 24.08.1999, sought permission of the Company Law Board to move an application under

Union of India (Uoi) and ors. Vs. Dharamendra Textile Processors and o ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 3A(3), 3A(4), 9, 11A, 11A(2), 11AB, 11AC and 15H; Central Excise Rules, 1944 - Rules 96ZO, 96ZQ, 96ZQ(5), 9620(3), 173Q, 173G(1) and 173G(4); Finance Act, 1996; Finance Act, 2000; Central Excise Tariff Act, 1985; Income Tax Act, 1961 - Sections 115O(2), 132, 132(4), 139, 139(1), 142(1), 142(2A), 143, 143(1), 143(2), 148, 153(1), 194B, 271, 271(1), 271B, 271C, 271F, 272(1), 272A and 276C; Securities and Exchange Board of India Act, 1992 - Sections 12B, 15A, 15B, 15C, 15D, 15E, 15F, 15G, 15H, 15I, 15J and 24; Forgien Exchange Regulation Act, 1947 - Sections 10, 10(1), 23, 23(1) and 37(1); Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 - Regulation 25(7); Induction Furnace Annual Capacity Determination Rules, 1997; Hot

Reported in : 2008(133)ECC247; 2008(159)LC247(SC); 2008(231)ELT3(SC); [2008]306ITR277(SC); JT2008(11)SC255; 2008(13)SCALE233; (2009)11VatReporter63; (2008)18VST180(SC); 2008AIRSCW8038

these appeals is whether Section 11AC of the Central Excise Act, 1944 (in short the `Act') inserted by Finance Act, 1996 with the intention of imposing mandatory penalty on persons who evaded payment of tax should be read to … correctness of the view expressed in Dilip N. Shroff v. Joint Commissioner of Income Tax, Mumbai and Anr. 2007 (8) SCALE 304. The question which arises for determination in all these appeals is whether Section 11AC of

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in the assessment for assessment year 1992-93, referred to the definitions of debentures and bonds … learned Commissioner (Appeals), dated 28-11-1995, 24-7-1996, 30-7-1997, 28-7-1998, and 29-10-1999, for assessment years 1992-93, 1993-94, 1994-95, 1995-96 and 1996-97, respectively. Approval of the committee on disputes permitting the assessee to pursue the appeals before the Tribunal is

K.A. Jose Vs. R.T.O. and anr.

Court : Kerala

Subject : Sales Tax/VATConstitution

Acts : Andhra Pradesh Rural Development Act, 1996 - Sections 7(1); Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1954; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993; Bihar Taxes on Entry of Goods into Local Areas for consumption, Use or Sale thereof Ordinance, 1993; Cantonments Act, 1924; Constitution of India - Articles 14, 19, 19(1), 213, 245, 246, 255, 265, 286 and 301 to 304; Finance Act, 1996; Finance Act, 2003; Himachal Pradesh Taxation (on certain Goods Carried by Road) Act, 1991; Kerala Finance Act, 1996; Kerala General Sales Tax Act, 1963; Kerala Municipality Act, 1994; Kerala Panchayat Raj Act, 1994; Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1), 3, 3(1), 4 and 9; Kerala Tax on En

Reported in : 2008(1)KLJ128

such a legislation under Entry 52 of List II of the VII Schedule of the1 Constitution.3. Trie Kerala Finance Act, 1996 (Act 23 of 199o) had introduced substantial amendments to Act 15 of 1994 with effect from 19-7-1996. Preamble … challenge in all these original petitioners. A few of the writ petitioners have sought for a declaration that Section 2(1)(d), 2(1)(g), 2(1)(i) and Section 3 of the Kerala Tax on Entry of Goods into Local Areas Act,

Thressiamma L. Chirayil Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1), 3 and 4; Kerala Finance Act, 1996; Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Andhra Pradesh Rural Development Act, 1996 - Sections 7(1) and 9; Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1991; Motor Vehicles Act, 1988; Kerala Panchayat Raj Act, 1994; Kerala Municipality Act, 1994; Cantonments Act, 1924; Finance (Amendment) Act 2003; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 14, 19(1), 213, 245, 246, 255, 265, 286, 301, 302, 303 and 304

Reported in : 2007(1)KLT303; (2007)7VST293(Ker)

such a legislation under Entry 52 of List II of the VII Schedule of the Constitution.3. The Kerala Finance Act, 1996 (Act 23 of 1996) had introduced substantial amendments to Act 15 of 1994 with effect from 19.7.1996. Preamble … isunder challenge in all these Original Petitions. A few of the writpetitioners have sought for a declaration that Section 2(1)(d),2(1)(g), 2(1)(i) and Section 3 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994

Union of India (Uoi) and ors. Vs. Pesticides Manufacturing and Formula ...

Court : Supreme Court of India

Subject : ExciseConstitution

Acts : Central Excise Tariff Act, 1985;;Central Excise Act, 1944 - Sections 2 and 37B;;Finance Act, 1996;;Foreign Trade (Development and Regulation) Act, 1992 - Sections 5;;Insecticides Act, 1968

Reported in : AIR2003SC1; 100(2002)DLT323(SC); 2000(84)ECC242; 2002LC558(SC); 2002(146)ELT19(SC); JT2002(8)SC378; (2002)8SCC410; [2002]SUPP3SCR231

It was to overcome the effect of the Tribunal's decisionin Marked Agro Chemicals that amendments were effectedby the Finance Act. 1996 to Chapter 38 to incorporatestatutorily the substance of the circular which had been struckdown by the Tribunal. As … made before the High Court in the appellants'affidavit. Besides the circular dated 27^th July 1995 issued byCBEC under Section 37B of the Central Excise Act, 1944 statedthat "The Pesticide Chemicals and formulations will both beclassified under heading … from the decision of theDelhi High Court striking down a Circular dated 28^th October,1997 issued by the Central Board of Excise andCustoms (briefly CBEC). The

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which … came to be set aside, resulting in the Application filed under Section 45 of the Arbitration and Conciliation Act, 1996 being allowed in terms of prayer clause 28(a) thereof, and the Injunction Application of the Petitioners above-named, who … appeal to the appellate court under Section 50(1)(a) of the Act and further appeal to this Court under Sub-section (2) of the said section.” 19 The inquiry contemplated under Section 45 is therefore of a prima facie nature