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Greaves Cotton Limited Vs. Mr. Mohammad Rafi and ors.

Court : Delhi

Subject : Trade Marks

Acts : Trade Marks Act, 1999 - Sections 28, 29(1)

of the same type as are the pumps of the plaintiff company. 10. Section 28 of Trade Marks Act, 1999 gives to the registered proprietor of the trade mark the exclusive right to the use of the trade … of the plaintiffs predecessor GREAVES COTTON AND COMPANY LIMITED. Other groups companies of the plaintiff are Greaves Leasing Finance Limited, Greaves Midwest Engineering Company Limited, Crompton Greaves Limited, Dee Greaves Limited, Piaggio Greaves Vehicles Limited and Greaves

K.R.M. Marine Exports Ltd. Vs. Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 80HHC, 80HHC (4A), 80HHC(4C) and 288(2); Customs Act, 1962 - Sections 50(1); Finance Act, 1999; Foreign Exchange Regulation Act, 1973; Imports and Exports (Control) Act, 1947; Imports (Control) Order, 1955; Customs and Central Excise Act, 1971

Reported in : [2007]288ITR151(Mad)

(1) or Sub-section (1A), any income not charged to tax under this Act shall be excluded (amended by Finance Act, 1999, with retrospective effect from 1st April, 1992).Explanation: For the purposes of this section,--(a) 'convertible foreign exchange' means foreign … being profit on sale of a licence acquired from any other person), and Clauses. (iiib) and (iiic) of Section 28, the same proportion as the export turnover bears to the total turnover of business carried on by the

M/s. Tata Engineering and Locomotive Co. Ltd. Vs. State of Maharashtra

Court : Mumbai

Subject : Sales Tax

the goods of another person or as services provided by another person or the remedies in respect thererof. Section 28 of the Trade Marks Act, 1999 deals with rights conferred by registration and reads as under: “28. Rights … trade mark or patent or a person entitled to a use thereof in terms of the Trade Marks Act, 1999. He submits that the object and purpose sought to be achieved by the Trade Marks Act, 1999 must … the amount of Rs.8,34,781/- as per hire purchase agreement dated 7.2.1996 hire financed in favour of Shri. Ajit Singh Bhimrao was liable to tax under

Aspinwall and Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30 to 39, 40A, 40A(1), 40A(7), 40A(9), 43A and 43B; Finance Act, 1984 - Sections 40A; Societies Registration Act, 1860; Kerala Coir Workers' Welfare Fund Act; Income Tax Rules - Rules 75, 87 and 88

Reported in : (2007)207CTR(Ker)475

the assessment years in question in view of the insertion of Sub-section (9) to Section 40A of the Finance Act, 1984 with retrospective effect from 1st April, 1980.4. We have therefore, to examine whether the insertion of Sub-section … Ltd. is the appellant in IT Appeal Nos. 21 and 25 of 1999 and Aspinwall & Co. (Travancore) Ltd. is the appellant in IT Appeal … shall be allowed in respect of the matters dealt with therein, in computing the income referred to in Section 28. Section 36(1)(iv) is extracted below for easy reference:(iv) any sum paid by the assessee as an employer by

Commissioner of Income Tax Vs. Sun T.V. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 28, 80HHC, 80HHE, 80HHF and 80HHF(5) and 288(2); Customs Act, 1962 - Sections 50(1); Foreign Exchange Regulation Act, 1973; Finance Act, 1999

Reported in : (2007)211CTR(Mad)108; [2008]296ITR274(Mad)

of any film software, television software, music software, television news software, including telecast rights was inserted by the Finance Act, 1999, with effect from 1.4.2000, the assessee is not entitled to deduction even under Section 80HHF of the Act … being profits on sale of a licence acquired from any other person), and Clauses (iiib) and (iiic) of Section 28, the same proportion as the export turnover bears to the total turnover of the business carried on by

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 … the utilisation of Modvat Credit. The Supreme Court during pendency of the aforesaid petition by its judgment dated 28th January, 1999 in the case of Eicher Motors Limited : 1999 (106) E.L.T. 3 (S.C.) struck down Sub-rule

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

clear, and they mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a … consideration. Reference may be had to Hindustan Ideal Insurance Co.Ltd. v. LIC AIR 1973 SC 1083, at paragraph 28 of that judgment. The proviso in the Finance Act does not convey the meaning that the surcharge is

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … passed by the Commissioner of Central Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the appeal filed by the petitioners against

Shatrushailya Digvijaysingh Jadeja Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 86, 87, 88, 89, 90, 93, 95 and 98; Income-tax Act, 1961 - Sections 140A and 264; Wealth-tax Act, 1957

Reported in : [2003]259ITR149(Guj)

India promulgated the Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme' or 'the KVSS') through the Finance (No. 2) Act, 1998, as contained in Sections 86 to 98 of the said Act. The scheme came … for a writ, direction or order of this court quashing and setting aside the orders dated February 9, 1999, passed by the respondent-Commissioner of Income-tax, Rajkot, rejecting the petitioner's declarations under the Kar Vivad Samadhan Scheme for … before the Commissioner of Income-tax (Appeals), but as the self-assessment tax under Section 140A was not paid, the appeals were not entertained by the said … also under the Wealth-tax Act. The said applications were made on December 28/29, 1998. The details about the revision applications including the assessment year, the

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. … Representative also made elaborate submissions which are mentioned in paras 23 to 28 of the order of the learned JM.The reply of the learned counsel … 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