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Coral Cosmetics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1999 - Sections 131 and 132; Central Excise Act, 1944 - Sections 4, 37 and 37(2); Central Excise Rules, 1944; Central Excise (Amendment) Rules, 1997 - Rule 57F and 57F(17); Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3; Central Excise Tariff Act, 1985; Constitution of India - Articles 14, 19(1) and 141

Reported in : 2009[16]STR371

V.C. Daga, J.1. The petitioners seek to challenge the constitutional validity of Section 131 and 132 of the Finance Act, 1999. By Section 131 of the Finance Act, Clause (xxviii) was inserted in Section 37(b) of the Central Excise

Commissioner of Income-tax Vs. Singapore Airlines Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131, 133A, 194(D), 194G, 194H, 197, 197(1), 201(1) and 201(1A); Income Tax Rules - Rule 24(2); Finance Act, 1991; Finance Act, 1992; Finance Act, 1999; Finance Act, 2001; Contract Act - Sections 182

Reported in : [2009]319ITR29(Delhi); [2009]180TAXMAN128(Delhi)

the Finance Act, 1992 with effect from 1-6-1992. The section was omitted from the statute book by the Finance Act, 1999 with effect from 1-4-2000. The said Section 194H was reintroduced in the statute book in its present avatar … to supplementary commission.5.1 In view of this information having come to light, the Assessing Officer issued summons under Section 131 to the assessee-airline. The assessee-airline on 22-2-2000 filed its reply to the queries raised by the Assessing Officer.

Dy Cit, Central Circle 5 Vs. Mrs. Meena Nayan Chandan

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)5SOT1(Mum.)

The undisclosed income falling in this domain will suffer tax at normal rates as prescribed in the yearly Finance Act and also suffer interest and penalty as provided under sections 234A, 234B, 234C, 271(1)(c), 271B etc. The undisclosed … enquiry or investigation other than search, in the proceedings initiated under sections 131, 133A, 133, 142(1), 143(2) or 142(IA), 147/148. The undisclosed income falling in … document/ evidence was found during the course of search ignoring the fact that as per the provisions of section 158BB(l) the assessing officer is to compute the undisclosed income for the block period on the basis of

Kusum Ingots and Alloys Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2000)(120)ELT214TriDel

for not allowing credit to be utilised for payment of duty on excisable goods, by Section 131 of Finance Act, 1999. Therefore, after this amendment reliance by the appellants on the decision in the case of Eicher Motors Ltd.

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

the respective parties submitted that the appeals are to be restored in view of the amendment in the Finance Act of 2001 by inserting Section 38A therein as well as in view of the decision of the larger … Court in the case of Mathew M. Thomas v. CIT report in 1999 (111) ELT 4 SCC, he said that proceedings shall include proceedings at … of Central Excise, Kanpur reported in 2001 (131) ELT 370. It was submitted by them that as per Section 131 of the Act a new Section 38A had been introduced with the provision that the same shall be

British Airways Plc. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2002)80ITD90(Delhi)

of the assessee on the basis of the retrospective Amendment to Section 28 of the Act by the Finance Act, 1990 making such receipts taxable as business profits.84. On appeal to the Hon'ble Supreme Court, their Lordships reversed … It was submitted that the Assessing Officer had been in a hurry to complete the assessments in March, 1999 whereas the time limit expired on 31st March, 2000. The complete sequence of events was narrated beginning with … the activity. That a commercial meaning be adopted. Reference made to page 131 of the paper book where the dictionary meaning of the word "pool"

Om Prakash Sharma Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2004)83TTJ(JP.)246

charged at flat rate of 60 per cent. An amendment in this charging Section 113 was made through Finance Act, 2002. However, this amendment was made applicable w.e.f. 1st June, 2002. In the case of the assessee the … marriages during the block period. The assessee made investment in construction of house Rs. 7,25,000 in financial year 1999-2000, Rs. 2,90,000 in financial year 1998-99 and Rs. 3,60,000 in financial year 1997-98, totalling to Rs. 18,70,000 besides … can even be seen from the report of Commission appointed under Section 131(1)(d), besides the papers filed before the learned AO. The land holding of

British Airways Plc. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2001)73TTJ(Del)519

of the assessed on the basis of the retrospective amendment to section 28 of the Act by the Finance Act, 1990, making such receipts taxable as business profits.84. On appeal to the Honble Supreme Court, their Lordships reversed … It was submitted that the assessing officer had been in a hurry to complete the assessments in March, 1999 whereas the time limit expired on 31-3-2000. The complete sequence of events was narrated beginning with the filing … the activity. That a commercial meaning be adopted. Reference made to para 131 of the paper book when the dictionary meaning of the word 'pool'

M/s. Advantage Strategic Consulting Pvt Ltd. Represented by its Direct ...

Court : Chennai

Subject : Land Acquisition

as per the summons dated 09.09.2016 issued to the petitioners under Section 37 of FEMA, 1999 read with Section 131 (1) of Income Tax Act, 1961 and Section 30 of the Criminal Procedure Code, reference was made only … 20.03.2006 to M/s. Global Communication Services Holdings Limited, Mauritius by the then Finance Minister. The payment of Rs.26,00,444/- was made by AVTL to ASCPL on … as they are not maintainable before this Court. No costs. Consequently, connected miscellaneous petitions are closed. Foreign ExchangeManagement Act, 1999 Section 37 Income Tax Act, 1961 Section 132 Constitution of India, 1950 Article 226 Maintainability of Writ petition Petitioner

Dr. T.M.Thomas Isaac vs the Deputy Director

Court : Kerala

with respect to the Masala Bonds and KIIFB borrowings in the State Finance Audit Report of Comptroller and Auditor General of India for the year … be a body corporate, constituted by the State of Kerala under Section 4 of Kerala Infrastructure Investment Fund Act, 1999, (hereinafter referred to as ‘KIIF Act’ for ease).2. Shorn of all unnecessary details, thepleadings on record indicate that … the powers vested with them under Section 37 of the Foreign Exchange Management Act, 1999 (FEMA), read with Section 131(1) of the Income Tax Act (IT Act); and they assert that this was an abuse of process, since