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Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter … C. Jalan v. Settlement Commission) Assessee(Prakash Chand Jalan) filed application before Settlement Commission on 27/09/2001 for A. Yrs 1997-98 to 2000-01 Under Section 245(C) containing a full & true disclosure of his income having not been disclosed … in pursuance whereof, settlement commission decided their applications by common order dt. 29/03/08, in which also, paras are almost self-same as in order dt. 31/03/08

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … where the levy of service tax was challenged by the owners of kalyana mandapams/mandap-keepers. By virtue of the 1997 amendment service provided to a client by mandap-keepers including the services if any rendered as a caterer was … 2010, 482, 483, 1361, 7887, 17245, 28040 of 2011 231, 832, 2138, 2947, 3144, 4904, 5777, 5900, 5902, 5904, 5906, 6220, 31291 of 2012 1676,

Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]79ITD56(NULL)

Banking Company was included in definition of the Financial Company in section 2(5B) by inserting clauses (va) by Finance Act of 1992 w.e.f. 1-4-1993. The explanatory memorandum to the Act in Paragraphs 55.3 to 55.5 stated as under … Act, 1949, in the matter of maintaining the balance sheet and in the balance sheet, in accordance with section 29 of the said Act, and the third schedule thereto, banking companies have to make investments to the prescribed … v. D. CIT (Interest Tax Appeal Nos. 5 to 8 (Bang.) of 1997).11.10 In view of the above discussions and following the ratio of the

Raymond Limited Vs. Raymond Pharmaceutical Pvt. Ltd.

Court : Mumbai

Subject : MRTP

Wodka KG Vs. John Distilleries Ltd. 2011(4) Mh.L.J. 842 KSB Aktiengesellschaft and Anr. v. KSB Real Estate and Finance Private Ltd. in Notice of Motion No.4019 of 2007 Ford Motor Company and Anr. v. C.R.Borman and Anr. … Steels Ltd. of Gujarat (India) in Appeal No.570 of 1995 dt.16th October, 1997 Mahendra and Mahendra Paper Mills Ltd. v. Mahindra and Mahindra Ltd. (2002) … Mark in their domain name and email address leading to infringement of the Mark under the provisions of Section 29(1) or 29(2) of the Trade Marks Act. The Defendants have denied all the allegations of misrepresentation, unauthorised use

Jayanti Food Processing (P) Ltd. Vs. Commissioner of Central Excise, R ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2A, 2(17), 3(2), 4, 4A, 4A(1), 4A(2) and 6; Standards of Weights and Measures Act, 1976 - Sections 2, 83 and 83(2); Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 1(3), 2, 2A, 3, 6, 6(1), 15, 16, 17, 23(1), 23(2), 29 and 34; Finance Act, 1997 - Sections 4A and 82; Central Excise Tariff Act, 1985

Reported in : 2007(121)ECC1; JT2007(10)SC327; (2007)8SCC34; [2007]10STT375; 2007(2)LC1002(SC)

Section 4A more particularly Sub-sections (1) and (2) thereof. Section 4A was added by Section 82 of the Finance Act, 1997 (Act 26 of 1997) which amendment was with effect from 14.5.1997. Section 4A, as it originally stood, and … 'retail sale' within the meaning of this sub-rule.Chapter III deals with the provisions applicable to wholesale packages. Rule 29 pertains to the declaration required to be made on every wholesale package. Chapter V deals with the exemptions.

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has … adopted as applicable to the assessment year 1996-97 or the assessment year 1997-98, the rate of surcharge being different for the two years? The provisions … the previous law retrospective operation is generally intended.In Keshavlal Jethalal Shah v. Mohanlal Bhagwandas this Court while interpreting Section 29(2) of the amending Act, held thus: AIR p. 1339, para 8 An explanatory Act is generally passed to

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … of the Cenvat Credit taken on tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made

Vaishu Engineering Industries Ltd. (In Liquidation) Vs. A.P. Industria ...

Court : Andhra Pradesh

Subject : Company

Acts : Companies Act, 1956 - Sections 433, 441, 441(2), 446, 456, 457, 458, 529, 529A, 529(1), 537, 537(1) and 537(2); State Financial Corporations Act, 1951 - Sections 29, 31 and 46B; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 15, 16, 17, 20(1), 22(1) and 25; Recovery of Debts Act; Provincial Insolvency Act, 1920 - Sections 55; Andhra Pradesh General Sales Tax Act, 1957 - Sections 16C and 17A; Companies (Court) Rules, 1959 - Rules 9 and 114

Reported in : [2008]81SCL368(AP)

Financial Corpn. [1988] 1 Comp. LJ 63 (Kar.), wherein, both the Official Liquidator as well as the State Finance Corporation filed applications. The Official Liquidator sought the relief of handing over the possession of the assets, effects, … order of the BIFR by the workmen in Appeal No. 132 of 1997, before the AAIFR, which was dismissed on 15-7-1997. This respondent also stated … of the company in liquidation by A.P. Industrial Development Corporation (for short 'the APIDC'), the first respondent, under Section 29 of the State Financial Corporations Act, 1951 (for short 'the SFC Act') in favour of the fourth respondent

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

also carried out an adjustment in terms of the amendment introduced in the Act of 1964 by the Finance Act, 1997 whereby the appointed date has been shifted to 1.4.1997 and a revaluation as on 1.4.1997 is required to … Director, Land and Building Tax Department, Udaipur issued a notice dated August 29, 1997 under Section 11(1) of the Act for appearance on September, 3, … interesting question of law in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1)

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

also carried out an adjustment in terms of the amendment introduced in the Act of 1964 by the Finance Act, 1997, whereby the appointed date has been shifted to April 1, 1997, and a revaluation as on April 1, … Director, Land and Building' Tax Department, Udaipur, issued a notice dated August 29, 1997, under Section 11(1) of the Act for appearance on September 3, … interesting question of law in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1)