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Smt. Snehlata Vs. Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24) and 139; Finance Act, 1997 - Sections 63, 64 and 65; Constitution of India - Article 226

Reported in : (2006)204CTR(MP)317; [2008]296ITR529(MP)

well as the documents filed herein, this Court is of the opinion that as per provision of the Finance Act, 1997 wherein Chapter IV is for VDI Scheme, 1997 and according to Section 64, charge of tax on voluntarily

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(1), 65(2), 65(8), 65(16), 65(19), 65(20), 65(22), 65(23), 65(24), 65(41), 65(48), 66, 67, 67(1) and 70; Finance Act, 1997; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1977; Finance Act (No. 2), 1998; Service Tax Act - Sections 65(24), 65(41) and 67; Constitution of India - Articles 14, 248 and 248(2); Constitution of India (46th Amendment) Act - Article 366(29A)

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

the preceding quarter giving various particulars required under the said provision. This Finance Act was substantially amended by Finance Act, 1997 and number of other services were brought into the tax dragnet. Section 65(8) defined the term 'caterer' as … provisions would obviously rendered without legislative competence. There can be no dispute that the plain import of Article 248 is that the Parliament could legislate under the residuary powers under Entry 97 of List I only if

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

not directly relevant to this appeal. Indeed, because of paragraph 3(12) (introduced by an amendment made in the Finance Act 1997) they really do no more than explain the expression "manufactured interest". 18. The statutory provisions in relation to … section 104 of, and paragraph 37 of Schedule 14 to, FA 1996. 24. Section 97 (Manufactured interest) must be set out (as amended by the … (UK) Ltd ("DCC") as lender and Ulster Bank Ireland Ltd ("the Bank") as borrower deemed to exist under section 730A of the Income and Corporation Taxes Act 1988 ("ICTA 1988"); and (3) A loan transaction between the

Smt. Snehlata Vs. Union of India and anr.

Court : Chennai

Subject : Direct Taxation

Reported in : (2006)200CTR(Mad)317

certificate. Income Tax Act, 1961 s.2(24) In the Madhya Pradesh High Court Indore Bench , S.L. Kochar, J. Finance Act, 1997, section 64; Income Tax Act, 1961, section 2(24) In favour of : revenue; Assessment year 1963-64 - T.N. ESTATES

Commissioner of Income-tax Vs. A.J. Shetty and Co. P. Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1)

Reported in : (2002)173CTR(Kar)375; ILR2002KAR906; [2002]255ITR180(KAR); [2002]255ITR180(Karn); [2002]122TAXMAN389(Kar)

and no deduction or allowance shall be made in respect of such expenditure.(2) and (2A) Omitted by the Finance Act, 1997, with effect from 1st April, 1998.(2B) Notwithstanding anything contained in Sub-section (1), no allowance shall be made in … this court referred to and relied upon by learned counsel for the assessee is the order dated January 24, 2000, passed in I. T. R. C. No. 47 of 1998 in the case of CIT v. A.

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to three years, with retrospective effect, … from six to three years, in addition eliminated the special advantage for claims in mistake previously introduced by section 24(5) of the Finance Act 1989, delaying the commencement of the limitation period for such claims until the claimants

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

: (1998) 230 ITR 54 which contained the Explanatory Notes on provisions relating to direct taxes in the Finance Act, 1997. The relevant portions of the said para 45 are as under:MAT on companies45.1 The minimum alternative tax (MAT) … the Tribunal was correct in law in holding that rectification could not be made by the AO under Section 154 of the IT Act, 1961 as the issue regarding charging of interest under Section 234B of the … that the IT Settlement Commission, in exercise of its power under Section 245D(4) and (6), did not have the power to reduce or waive interest

Paramount Enterprises Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)76TTJ(Del)127

supported the conclusion of the assessing officer in levying surcharge which in his opinion was provided under the Finance Act.35. We have heard the parties at length, gone through the paper books filed by the assessed and the … of the assessing officer, assessed has come in appeal before us taking 24 grounds of appeal. Out of these, 20 grounds deal with the disallowance … held as unexplained investment under section 69B of the Income Tax Act for the assessment years 1996-97 and 1997-98.36. So far as the amount relating to the claim of loss in respect of the shares, sold by

The Madras University Staff Association. Vs. State of Tamil Nadu, and ...

Court : Chennai

Subject : Constitution

Acts : Constitution Of India - Articles 162, 32, 166(3), 162, 309; The Madras University Act,1923 - Sections 19, 19(g)

University has adopted the revision to its employees on scale to scale basis as was ordered in G.O.Ms.No.234, Finance (Pay Cell) Department, dated 01.06.2009.5. Learned Senior Counsel for the petitioner in W.P.No.49 of 2007 would contend that … Read :1.G.O.2D, No.2, Department of Higher Education, dated 5.2.1997.2.D.O. Letters No.137 of 1997 of the Member Secretary, Higher Education, State of Tamil Nadu, dated 28.8.1997,27.02.1998 … and (b) and 44 for Bharathiar University Act,1981; Section 25 (27) (a) and (b) for Bharathidasan University Act,1981; Section 24 (27) (a) and (b) for Manonmaniam Sundaranar University Act,1990; Section 22 (18) (a) and (b) for Tamil University

Satyam Steels and Alloys Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Bihar Finance Act, 1981 - Sections 7 and 7(3); Central Excise Act, 1944 - Sections 5, 35 and 35B

dated 2-4-1994 issued by the Govt. of Bihar, Deptt. of Finance whereby the conditions imposed by the Bihar Finance Act, 1981 were extended only to those industrial units who have not availed any facility on the earlier incentive … is approved by the Cabinet itself. The issuance of the notification under Section 7 of the Bihar Finance Act is by the State Government in … said policy are explained in paragraph 1 of the said office memorandum which reads as follows :'Annexure-C24th December, 1997OFFICE MEMORANDUMSubject: New Industrial Policy and other concession in the North Eastern Region.In view of the continuing backwardness of … Industrial Policy and Promotion, issued an office memorandum vide, No. EA/1/2/96, dated 24-12-1997 announcing the new industrial policy and other concession in the North Eastern