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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 … tax under the IT Act, for any assessment year. 'IT Act' is defined in this scheme under Section 63(b) i.e. 'IT Act means the IT Act, 1961' and in IT Act, 'income' is defined under Section 2

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, … (freedom of establishment) and article 56 (free movement of capital) of the EC Treaty (now articles 49 and 63 of the Treaty on the Functioning of the European Union) and their predecessor articles, and that these breaches

Tanna and Modi Vs. C.i.T., Mumbai Xxv and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Partnership Act, 1932 - Sections 19; Income Tax Act, 1961 - Sections 132, 132A, 133A, 139, 142 and 148; Finance Act, 1997 - Sections 71(1) and 71(2); Voluntary Disclosure of Income Rules, 1997 - Rule 10; Wealth Tax Act; Foreign Exchange Regulation Act, 1975; Companies Act, 1956; Constitution of India - Articles 136 and 142

Reported in : AIR2007SC2301; (2007)210CTR(SC)273; [2007]292ITR209(SC); 2007(8)SCALE511

in exercise of its power conferred upon it under sub-Sections (1) and (2) of Section 71 of the Finance Act, 1997 made rules known as Voluntary Disclosure of Income Rules, 1997 (the Rules).Rule 10 of the Rules reads as … we embark upon the rival contentions of the parties as noticed herein before, may be noticed by us:Section 63(a) - 'declaring' means a person making the declaration under Sub-section (1) of Section 64;Section 64(1) - Subject to

Commissioner of Income Tax Vs. Chander Prakash Gupta

Court : Himachal Pradesh

Subject : Direct Taxation

Reported in : (2008)220CTR(HP)477

in the present case it would be relevant to mention that the VDIS, 1997 was introduced by the Finance Act, 1997. The purpose of this scheme was to encourage persons who had not declared certain incomes and had consequently … right in law in holding that since the order passed by the AO on 16th Oct., 1998 under Section 143(3) was in accordance with the order of the CIT passed under Section 68(2) of VDIS-97, the same … also got immunity from criminal action. Reference may be made to Section 63(a) of the scheme under which the declarant is defined:63(a): 'Declarant' means a

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

including 'Advertising Agency', 'Courier Agencies' and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance … the Supreme Court was considering the question of the right of some petitioners to get a permit under Section 63(6) of the old Motor Vehicles Act, which is comparable to Section 88(8) of the present Act. In that

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … in the context of unamended provisions in the case of Geeta Prasad Singh and Co. v. State [1986] 63 STC 337 (Pat) rendered prior to the decision of the Supreme Court in Builders Association case [1989] 73

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, … 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) … and for provisionally determining the market value of the property at Rs. 63,89,06,400 as on April 1, 1993. By the said notice, the petitioner company

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 … 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) … and for provisionally determining the market value of the property at Rs. 63,89,06,400/- as on April 1, 1993. By the said notice, the petitioner company

Kerala Financial Corporation Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 41 and 41(4A); Finance Act, 1997

Reported in : (2003)182CTR(Ker)502; [2003]261ITR708(Ker)

with the requirement under Section 36(1)(viii). He drew our attention to the amendment made to Section 36(1)(viii) by Finance Act, 1997, w.e.f. 1st April, 1998, by which it was made clear that the special reserve is not only to

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2007)106TTJ(Mum.)257

to be noted that both in Section 80HHE and in the amended provision of Section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". … Act, 1961.20. The assessments were taken in first appeal. In the first appeal considered for the asst. yr. 1997-98, the CIT(A) examined the detailed order passed by the assessing authority on the issue of exemption under Section