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Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of overpaid

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,

Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Sections 7; Bihar Finance Act, 1981 - Sections 16(9)

the assessment year 1998-99, and the rebate has been granted. It was further stated that in view of Section 47 of the Finance Act, read with Rule 32 of the Bihar Sales Tax Rules (hereinafter referred to as … or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … returns after paying the entry tax under the Act. For the year 1997-98 and onwards, the petitioner also paid advance tax in terms of the

V.G. Gajjar and ors. Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)93ITD624(Ahd.)

assets though in order to know such intention one has to take into consideration the provisions of the Finance Act, 1997, which came into effect from 1st April, 1998. He referred to Section 47 of the IT Act stating

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

six years in the section as originally enacted and now three as substituted by section 47(10) of the Finance Act 1997, on the making of assessments, including assessments for penalties, interest or surcharge, under section 76. 16. Two further

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

Upendra M. Dalal Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)89ITD629(Mum.)

refer to the provisions of Section 47(xi) of the Income Tax Act. This clause was inserted by the Finance Act, 1997 w.e.f. 1.4.1998. It provides that capital gains shall not be chargeable under Section 45 in respect of any

Nivi Trading Limited Vs. Union of India through the Secretary, Governm ...

Court : Mumbai

Subject : Land Acquisition

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 … accrued to it as a consequence of the gift cannot be termed as transfer within the meaning of section 47(iii) of the IT Act. The Petitioner objected to the reopening of the assessment by pointing out that there

Jagan Nath Sayal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2000)72ITD1a(Delhi)

assets, though in order to know such intention we have to take into consideration the provisions of the Finance Act, 1997 which came into effect from 1-4-1988. Section 47 of the Income-tax Act deals with the exempted assets whose

R.M. Valliappan Vs. the Assistant Commissioner

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)103ITD63(Chennai)

Articles of Association. The Delhi Special Bench also took note of Section 47(xi). This amendment brought about by Finance Act, 1997 with effect from 1.4.1998 clearly indicates that the Parliament also intended to treat the membership card as a