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Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

taken or done or omitted to be done as if the amendment made by Section 125 of the Finance Act, 2001 has been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree … No. 16/98 CE (NT) dated 2nd June, 1998 as amended by Notification No. 28/99 CE dated 8th June, 1999 reads as under : Tariff value Tariff values for pan masala in retail packages : In exercise of

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 6, 9, 8, 18, 19, 28, 28(1), 37(2), 111, 112, 113, 114, 114A, 115, 116, 117, 118, 119, 120, 121, 124, 123, 125, 125(2), 127A, 127B, 127B(1), 127C(1), 127C(3), 127C(6), 127C(7), 127C(9), 127C(11), 127D, 127E, 127H, 127H(1), 127H(3), 127I(1) and 245A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Customs (Amendment) Act, 1998; Income Tax Act, 1961 - Sections 245C, 245C(1), 245D and 245D(1); Finance Act - Sections 13; Customs Rules - Rules 10, 10A and 18A; Customs (Settlement of Cases) Rules 1999; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1898; Indian Penal Code; Income Tax Law

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

exactly is the meaning of the expression 'levy, assessment and collection' which appears in Section 13 of the finance Act? To 'levy' a tax means 'to impose or assess' or 'to impose, assess or collect under the authority … referred to the Form prescribed under the Customs (Settlement of Cases) Rules 1999. In Clause 9 of the said prescribed Form, it provides for the … 2001(132)ELT257(SC) , wherein he relied upon Paragraph No. 11, which deals with the distinction between Section 28 and Section 125 of the Customs Act. Mr. Rana thereafter referred to and relied upon the judgment of the Hon'ble Supreme

Dgp Windsor (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)84ITD641(Mum.)

(supra). It is also submitted that the proviso to Section 69C of the Act was inserted by the Finance Act, 1998, which is not applicable to the facts of the present case because the said proviso was brought … been recorded in the books of the assessee. The assessee, in reply, vide its letter dt. 24th Nov., 1999, submitted as under : "In response to your queries in connection with the above-mentioned assessment, we wish to … the Supreme Court in the case of Kishinchand Chellaram v. CIT (1980) 125 ITR 723 (SC). In this case, the assessee had an office in

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 … Sub-section (4) be accompanied by a fee of one hundred rupees." Subsequently, the fee was enhanced to Rs. 125 by the Taxation Laws (Amendment) Act (1970) Finance Act, 1981 further enhanced the Court fee to Rs. 200

Anurag Pictures Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2004)90ITD669(Coch.)

deduction under Section 80HHC.Further resorting to the newly inserted provisions of Section 80HHF with effect from 1-4-2000 by Finance Act 1999 granting tax holidays to the assessees engaged in the cinematography business, the assessing officer held that such tax … assessee relied on the decision of the Kerala High Court in the case of Rohini Panikker (1997) (1)KLT 125. In this case, the Hon'ble High Court held that lending of video cassettes gives exclusive control over the

Iae International Aero Engines Ag Vs. United Breweries(holdings) Limit ...

Court : Karnataka

Subject : Land Acquisition

International Aero Engines AG and others Vs.United Breweries (Holdings) Limited Company Petition No.122/2012 4/244 Between: Rolls-Royce & Partners Finance Limited Having its registered office at 65 Buckingham Gate, London SWIE6T England Represented herein by its Authorised Signatory … with the intent of the parties.” 118. It is submitted that Section 13 of the Foreign Exchange Management Act, 1999 expressly stipulates penalties for contravention of provisions of the Act, any rule, regulation, notification, direction or order issued … the Rolls Royce group, which is a party to the IAE Suit 125. From (i) the websites of Rolls-Royce and IAE, (ii) the Annual Report

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)84ITD169(Mum.)

that slump sales are assessable to tax only by virtue of amendment made in the statute book by Finance Act, 1999 which is prospective in operation. Since the instant sale took place prior to that, it is not taxable. … to pp. 112, 116 Clause 2A(i), Clause 2A(ii), p. 123 (Clause 2C), 125, Clause 3.4(d), 130 (Clause 3.7.5), 131, Clause 3.8(b) 140 (Cls. work in … IT authorities have erred in law and on the facts of the case in taxing Rs. 46,78,000 under Section 41(1) of the Act".The learned counsel of the assessee contended that the amount of Rs. 46,78,000 has been

Gilbs Computer Limited (Formerly Gold Fish Computers P. Ltd.) Under Co ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 33, 143(3), 249, 253, 253(A), 253(6), 256(2) and 260A; Taxation Laws (Amendment) Act, 1970; Finance Act, 1981; Finance (No. 2) Act, 1998; Finance Act, 1999; Bombay Court Fees Act, 1959

Reported in : (2009)226CTR(Bom)19; [2009]317ITR159(Bom); [2009]184TAXMAN342(Bom)

the appeals and, hence, it was decided to enhance the limit.Section 253(6) was once again amended by the Finance Act, 1999 and Clause (d) was inserted in subsection (6). The object behind the amendment was explained in Circular No. … the Memo of Appeal to be accompanied by a fee of Rs. 100/which fee was increased to Rs. 125/by the Taxation Laws (Amendment) Act, 1970 with effect from 1st April 1971. Section 253(6) was thereafter amended once

Narinder Khanna Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Article 226

Reported in : (2003)183CTR(Del)420; [2003]264ITR91(Delhi)

concerned.4. The petitioner has prayed for issuance of writ of mandamus to IRDA, CAG, Director Vigilance, Ministry of Finance, C.V.C. and financial advisors of the Government-owned insurance companies to fix responsibility and initiate appropriate recovery and disciplinary … life insurance business and general insurance business in the rural sector as specified in Section 132B of IRDA Act, 1999. This is a policy matter. This Court cannot intervene in the absence of any breach committed by the … conveyance allowance of Rs. 2,000 per month as well as reimbursement of 125 lts. of petrol per month from 5,000 class-I officers, 29,000 class-II officers

Narinder Khanna Vs. Union of India

Court : Delhi

Subject : Direct Taxation

Reported in : [2003]130TAXMAN199(Delhi)

concerned.4. The petitioner has prayed for issuance of writ of mandamus to IRDA, CAG, Director Vigilance, Ministry of Finance, C.V.C. and Financial Advisors of the government owned Insurance Companies to fix responsibility and initiate appropriate recovery and … Insurance Business and General Insurance Business in the rural section as specified in section 132 B of IRDA Act, 1999. This is a policy matter. This court cannot intervene in the absence of any breach committed by the … conveyance allowance of Rs. 2,000 per month as well as reimbursement of 125. Its of petrol per month from 5,000 class-I officers, 29,000 class II