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Smt. Shashi Devi Vs. Income-tax Officer and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 64; Income Tax Act, 1961 - Sections 131 and 131(1)

Reported in : [2000]241ITR216(MP)

the Voluntary Disclosure of Income Scheme, 1997, promulgated by the Government in accordance with Section 62 of the Finance Act, 1997 (Act No. 26 of 1997). The petitioner submits that according to the scheme a person could make a … be the responsibility of the declarant to declare the correct value. Referring to the answer to question No. 46 of Circular No. 755 (see [1997] 226 ITR 33), dated July 25, 1997, it is contended that no

industrial Finance Corpn. of Vs. Joint/Additional Commissioner

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)99ITD639(Delhi)

129.0618 crores created during the year. The assessee argued that provisions of Section 41(4A) were inserted by the Finance Act, 1997 w.e.f. 1-4-1998 only. The learned Assessing Officer held that by merely showing first the amount of Rs. 12,906.18 … Rs. 118,19,69,148 only on account of the ceiling limit of 40 per cent on account of amendment in Section 46(1)(viii) w.e.f. 1-4-1996.The learned Assessing Officer held that effectively the assessee had created a fresh reserve of Rs. 7,906.18

Vikram Singh vs.union of India & Ors.

Court : Delhi

Subject : Direct Taxation

employed in the execution of the Act. It was noticed that an explanation had been introduced by the Finance Act (2) of 1991 with retrospective effect from 1st April, 1962. The Supreme Court, thereafter, held: “10. The Explanation … at the petitioner’s residence and office in New Delhi. Pursuant to the said operation, notices dated 19th March, 1997 were issued under Section 158BC of the Act. In response to the notices, the petitioner filed block assessment … of Offenders Act, 2012; § 85 3 Criminal Finances Act 2017; § 46 4 United States Sentencing Guidelines (U.S.S.G.) § 2T1.1 (2016) 5 U.S. v.

Upendra M. Dalal Vs. Dy. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2004)83TTJ(Mumbai)828

referred to the provisions of section 47(xi) of the Income Tax Act. This clause was inserted by the Finance Act, 1997, with effect from 1-4-1998. It provides that capital gains shall not be chargeable under section 46 in respect

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

approximately Rs. 2000 Crores.In the meantime, petitioner received an order dated 22ndFebruary, 2000, issued under Sub-section (4) of Section 46 of the Bihar Finance Act, staying exemption certificate dated 21stDecember, 2000. This order became subject matter of challenge … challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … way of diversification. The petitioner-company, accordingly, wrote a letter dated 30th April, 1997 to the then Chief Minister of Bihar, conveying its intention to establish

Shree Jagdamba Coke Industries (P) Ltd. Vs. the State of Jharkhand and ...

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(1)JCR572(Jhr)]

Commercial Taxes (Administration), Dhanbad Division, Dhanbad initiating a suo motu revision proceeding under Section 46(4) of the Bihar Finance Act, 1981 for revising the revised assessment orders passed under the Central Sales Tax Act for the years 1981-82 … for revising the revised assessment orders passed under the Central Sales Tax Act for the years 1981-82 to 1997-98 and also for quashing the final order dated 8.5.2007 passed in the said suo motu revision proceedings whereby

Prof. V.S.S. Sastry Vs. the Ministry of Human Resource Development, Go ...

Court : Andhra Pradesh

Subject : Constitution

Acts : English and Foreign Languages University Act, 2006 - Sections 2, 3(2), 3(3), 4, 6, 9, 10, 11, 12(1), 12(2), 13, 13A, 21, 29(1), 46 and 47; Hyderabad Societies Registration Act, 1350 Fasli; University Grants Commission Act, 1956 - Sections 3, 3(1) and 3(3); Rajiv Gandhi University Act, 2006; General Clauses Act, 1897 - Sections 3, 4 and 22; Osmania University Act, 1959; Osmania University (Amendment) Act, 1966; Preventive Detention Act, 1950; Preventive Detention (Amendment) Act 1952; Preventive Detention (Second Amendment) Act, 1952; Rajasthan General Clauses Act, 1955 - Sections 24; Rajasthan Service Rules, 1951 - Rule 56; Constitution of India - Articles 14, 16, 19, 19(1), 21 and 371(E)

Reported in : 2008(4)ALD315; 2008(4)ALT240

Central Government to represent the Ministry of Education; Nominee of the Central Government to represent the Ministry of Finance; Representative of the Central Advisory Board of Education nominated by the Central Government; Vice-Chancellor of Osmania University, Hyderabad … ORDERC.V. Nagarjuna Reddy, J.1. In this Writ Petition, the petitioner sought for invalidation of Section 46(a) of the English and Foreign Languages University Act, 2006 (for short 'the Act') as being arbitrary, illegal and

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 46(4); Bihar Re-organisation Act, 2000; Bihar Central Sales Tax Rules, 1956; Central Sales Tax Act - Sections 14; Constitution of India - Articles 226 and 227

Reported in : 2004(3)BLJR1804; [2004(4)JCR189(SC)]; JT2004(7)SC138; 2004(7)SCALE146; (2004)7SCC242; [2004]137STC93(SC)

category 'B' districts. In pursuance of the said policy, necessary exemption notifications under section 7 of the Bihar Finance Act, were also issued.3. The appellant having noticed the incentives offered by the State Government, by letter dated 30.4.1997 … of certficate.10. However, the Commissioner of Commercial Taxes, Jharkhand, initiated suo motu revision purporting to act under section 46(4) of the Bihar Finance Act against the said approval granted by the Joint Commissioner and after an inquiry

S.K. Modi Vs. Union of India and ors.

Court : Delhi

Subject : Other Taxes

Acts : Companies Act; Finance Act, 1989 - Sections 34(1), 41, 43A(1), 46(A) and 46A(4); Inland Air Travel Tax Rules - Rule 14(4)

Reported in : 2002IVAD(Delhi)484; 96(2002)DLT206; 2002(144)ELT59(Del)

herein was the Chairman of ModiLuft. ModiLuft is a 'carrier' within the meaning of Section 41(c) of the Finance Act, 1989 (M/F). It paid IATT till February 1996. Thereafter no tax, however, was paid or paid within the … to the ModiLuft.AUKL filed a writ petition in this Court, which was marked as CWP No. 110 of 1997 for quashing the aforementioned detention memo dated 14.11.1996. This Court by an order dated 20.01.1997 directed release of … dues have not been paid, they would proceed against ModiLuft under Section 46(A) of the Act read with 14(4) of the IATT Rules including seizure

Assistant Commissioner of Income Tax Vs. Rajesh Jhaveri Stock Brokers ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 36(2), 139, 139(2), 142(1), 143(1), 143(2), 143(3), 147, 148 to 153, 156, 246 and 264; Finance Act, 1997; Finance (No. 2) Act, 1991; Finance Act, 1994; Direct Tax Laws (Amendment) Act, 1987; Income Tax Act, 1922

Reported in : AIR2007SC2163; (2007)210CTR(SC)30; [2007]291ITR500(SC); JT2007(8)SC494; 2007(8)SCALE396; 2007(2)LC0725(SC)

such adjustments. With effect from April 1, 1998, the second proviso to Section 143(1)(a) was substituted by the Finance Act, 1997, which was operative till June 1, 1999. The requirement was that an intimation was to be sent to … initiated but also on purport and object of statute. -- TRADE AND MERCHANDISE MARKS ACT, 1958[C.A. No. 43/1958]. Section 46; Register of Trade Marks Delay in making application for rectification Held, Court may refuse to rectify register. Doctrine