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Commissioner of Income Tax Vs. Bencomar Hotels (Goa) Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 143(3), 148, 154, 260A, 260A(7), 260B and 263A; Code of Civil Procedure (CPC) , 1908 - Sections 100 and 109; Finance Act, 1988; Finance Act, 1999; Code of Civil Procedure (CPC) (Amendment), 1976; Constitution of India - Article 133(1)

Reported in : (2009)222CTR(Bom)606

(2) 1988 which was brought into effect from 1st October, 1990 and the changes made thereunder by the Finance Act 1999 whereby Section 260A and 260B are inserted and added under the sub heading 'cc-appeals to High Court.' It … law' by suffixing the words 'of general importance' as has been done in many other provisions such as Section 109 of the Code or Article 133(1)(a) of the Constitution. Thus, it is clear that findings arrived at by

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

has brought in the necessary amendment under Section 43(6) (c) (i) (C) with effect from 1.4.2000 by the Finance Act, 1999. Section 43(6) (c) (i) (C) provides for the decrease, in a slump sale, of the w.d.v. of the assets … the India Cements Ltd. it was held by the Tribunal vide its order dated 31.12.2002 in ITA No. 1090/Mad/97 for the assessment year 1991-92, that Coromandel Fertilisers had no goodwill as it was incurring losses and so,

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

correct." 8. In view of the above, the plea that other sections of the Finance Act, 2000, namely, Section 109, 110 and 112 relating to validation of past actions of other subject matters also provides for recovery of … the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … in the case of Laghu Udyog Bharti v. Union of India - 1999 (112) E.L.T.365 (S.C.) that the Rule was ultra vires of the Act

Sri. Prajwal Revanna vs State by Karnataka

Court : Karnataka

but which is unstamped, is admissible in criminal proceedings : Stamp Act, 1891 Section 14(4) [amended by the Finance Act, 1999, Section 109(3), Sch. 12, paras 3(1), (5)].] .1463. The primary evidence rule.-Under the‘primary evidence rule’ at common law [

Sca Packaging Limited (Appellants) Vs. Boyle (Respondent) (Northern Ir ...

Court : House of Lords

Subject : Education

see now section 13B as substituted by section 109(3) of and para 2 of Schedule 12 to the Finance Act 1999. The procedure is cumbersome but appropriate in such cases. In cases such as the present, however, where a

Modern Denim Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

of special importance.7. Shri M.K. Gupta, learned Jt. C.D.R. also argues that in view of Clause (c) of Section 109 of the Finance Act, 2000, recovery is required to be made of all such duties of excise which … of 1962) and the Customs Tariff Act, 1975 (51 of 1975)." 2. After the amendment made by the Finance Act, 2000 retrospectively w.e.f. 11/05/1982, the said proviso to Section 3(1) of the Central Excise Act, 1944 read as … Apex Court in the case of Hyderabad Industries Ltd. v. U.O.I. - 1999 (108) E.L.T. 321 (S.C.), only the basic Custom duty under Section 12

Vinod Khatri Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)911

to be taken out separately and independently for the assessment order.29. It may be pointed out that by Finance Act, 1999 Section 253(6) was amended by adding Clause (d). The Board vide Circular No. 779 dt. 14th Sept., 1999 reported … provision cannot be widened. In the case of Mathuram Agarwal v. State of Madhya Pradesh AIR 2000 SC 109 (p. 113) it has been held that in construing fiscal statute and in determining the liability of a

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races … (5) Declare that Stake Money paid by the petitioner cannot be construed as winnings from games as per Section 194B of the Act. (6) Declare that the correct provision applicable in the present case is the Board

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu Taxation Special Tribunal Act, 1992 - Sections 2, 6, 23, 24, 24(9) and 42; Tamil Nadu Taxation Special Tribunal (Repeal) Act, 2004 - Sections 3; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 3, 3A, 3B, 3C, 3D, 3E, 4, 7A, 11, 12, 16, 16(5), 16(6), 30, 31, 31A, 32, 32(2), 33, 34, 34(2), 35, 36, 36(2), 36(3), 36(3A), 36(6), 37, 37(1), 38, 38A, 39 and 52; Central Sales Tax Act, 1956 - Sections 9(2); Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1986 - Sections 3; Tamil Nadu Additional Sales Tax Act, 1970; Tamil Nadu Sales Tax (Surcharge) Act, 1971; Tamil Nadu Taxation Special Tribunal (Amendment) Act, 2005; Finance Act, 1999 - Sections 3, 7, 10C and 89; Income Tax Act - Sections 2 and 10B; Extra Provincial Jurisdiction Act, 1947 - Sections 4; Merged State's Law

Reported in : (2009)21VST581(Mad)

insertion or omission. If such amendments are made, they can be regarded as textual amendments. For example, the Finance Act, 1999 made certain extensive amendments to the Income-tax Act. Section 3 of the Finance Act, 1999 provides for amendment … affairs 'per Lord Asquith of Bishopstone in East End Dwelling Co. Ltd. v. Finsbury Borough Council [1952] AC 109.17. The word 'text', in its dictionary meaning, means 'subject or theme'. When an enactment amends the text of

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … adjudge the nature of a bill sought to be introduced under Article 109. Such decision was both final and hence not subject to any judicial … the High Court of Kerala. The petitioner had originally approached the High Court challenging the constitutional validity of Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act,