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Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...
Chennai
Sep-02-2008
Sales Tax
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
(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
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Bangalore Vs. Infosys Technologies Ltd.
Supreme Court of India
Jan-04-2008
Direct Taxation
Income Tax Act, 1961 - Sections 17(1), 17(2) and 192; Finance Act, 1999; Securities Contracts (Regulation) Act, 1956 - Sections 2; Fourth Schedule Rules - Rules 6, 11(2) and 11(4)
2008BusLR235(SC); (2008)214CTR(SC)293; [2008]297ITR167(SC); JT2008(1)SC225; 2008(1)SCALE92; (2008)2SCC272
do not find merit in the contention advanced on behalf of the Department that Section 17(2)(iiia) inserted by Finance Act, 1999 w.e.f. 1.4.2000 was clarificatory and, therefore, retrospective in nature.11. We quote hereinbelow Section 17(2)(iiia), which reads as under:(iiia) … of the option. He, therefore, treated Rs. 165 crores as 'perquisite value' on which TDS was charged at 30%. It was held that the respondent-assessee was a defaulter for not deducting TDS under Section 192 amounting to
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...
Delhi
Nov-21-2008
Direct Taxation
Income Tax Act, 1961 - Sections 80IA, 80IA(2), 80IB, 80IB(3), 143(1) and 260A; Finance Act, 1991; Finance Act, 1992; Finance Act, 1993; Finance Act, 1994; Finance Act, 1995; Finance Act, 1996; Finance Act, 1997; Income Tax (Amendment) Act, 1998; Finance Act, 1998; Finance Act, 1999
(2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)
undertaking.9. It would be relevant for the purpose of present appeals to note that by virtue of the Finance Act, 1999 with effect from 01.04.2000, Section 80-IA of the Act was bifurcated into two sections namely 80-IA and 80IB. … judgment dated 05.01.2007 passed by the Income Tax Appellate Tribunal (hereinafter referred as the 'Tribunal') in ITA No. 313/Del/2006 and ITA No. 3509/Del/2003, in respect of the assessment years 2000-01 and 2001-02 respectively. These two appeals are
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Coral Cosmetics Ltd. Vs. Union of India (Uoi)
Mumbai
Dec-23-2005
Excise
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
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 … this behalf for the purposes of allowing credit of any duty of excise, or the additional duty, under Section 3 of the Customs Tariff Act, 1975, as may be specified in the said Notification, paid on the inputs
Tag this Judgment! AI Brief & AskCommissioner of Income Tax Vs. A.M. Habeeb
Kerala
Mar-08-2004
Direct TaxationCivil
Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003
(2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202
on which the fee for appeal provided under Section 260A of the IT Act was omitted by the Finance Act, 1999 is virtually resurrected in the Court Fees Act and that unlike under the very scheme of the Court … fee has to be paid as provided under Section 52A r/w sub-item (c) of item (iii) of Article 3 of Schedule II to the Act. The standing counsel for the IT Department filed objection and maintained that
Tag this Judgment! AI Brief & AskGal Offshore Services Ltd. (Now the Great Eastern Shipping Company Ltd ...
Mumbai
Nov-17-2008
Direct Taxation
Income Tax Act, 1961 - Sections 33AC, 33AC(1), 139(1) and 143(3); Finance Act, 1995; Direct Tax Laws (Second Amendment) Act, 1989; Finance Act, 1999 - Sections 9(1)
(2009)221CTR(Bom)448; [2009]309ITR125(Bom)
[2005]279ITR310(SC) wherein it was held that the amendment to the Explanation to Sectionn 9(1)(ii) brought about by the Finance Act, 1999 was deliberately introduced with effect from 1st April, 2000 and was, therefore, intended to apply only prospectively. It … justified in upholding the action of the lower authorities that the Appellant is not entitled to deduction under Section 33AC of the Act?2. Whether the Hon'ble Tribunal was justified in not considering the material on record and … lower authorities that the Appellant is not entitled to deduction under Section 33AC of the Act?2. Whether the Hon'ble Tribunal was justified in not considering
Tag this Judgment! AI Brief & AskCommnr. of Customs, Central Excise, Noida Vs. Punjab Fibres Ltd., Noid ...
Supreme Court of India
Feb-14-2008
Excise
Central Excise Act, 1944 - Sections 35, 35(1), 35C, 35E(3), 35G, 35H and 35H(1); Finance Act, 1999 - Sections 128; Limitation Act, 1963 - Sections 5; General Clauses Act; Motor Vehicles Act, 1939 - Sections 110 and 110A(3)
2008(125)ECC195; 2008(151)LC195(SC); 2008(223)ELT337(SC); JT2008(2)SC458; 2008(2)SCALE469; (2008)3SCC73; [2008]13STT112; 2008(2)Supreme12
of law arising from such order of the Tribunal.3. Section 35H was substituted by Section 128 of the Finance Act, 1999. The High Court dismissed the reference application holding that it had no power to condone the delay in
Tag this Judgment! AI Brief & AskAll India State Bank Officers Federation and State Bank of India Offic ...
Mumbai
Nov-13-2006
Direct Taxation
Income Tax Act, 1961 - Sections 2(24), 4, 5(1), 10, 10(14), 10(26), 14, 15, 16, 17(1), 17(2), 17(3), 80B, 80CCD, 80D and 119 - Schedule - Rules 6, 11(2) and 11(4); Finance Act, 1988; Finance Act, 2000; Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 - Sections 3G; Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 6C; Insurance Regulatory and Development Authority Act, 1999 - Sections 3(1) and 36(1); Income Tax Act, 1922 - Sections 4(3) and 7(1); Madras General Sales Tax Act - Sections 5; Tamil Nadu Sales Tax Act; Constitution of India - Articles 14 and 21
(2006)206CTR(Bom)562; [2007]288ITR614(Bom)
Regulatory and Development Authority established under Sub-section (1) of Section 3 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999) for the purposes of Clause (ib) of Sub-section (1) of Section 36;(iv) any sum paid … total income shall be classified under the following heads of income:(A) Salaries (B) Interest on securities (omitted by Finance Act, 1988 w.e.f. 1-4-1989)(C) Income from house property (D) Profits and gains of business or profession (E) Capital gains
Tag this Judgment! AI Brief & AskThe Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.
Karnataka
Sep-30-2009
Direct Taxation
Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141
(2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)
in Sub-section 42-C of Section 2 of the Act only with effect from 1-4-2000, as inserted by the Finance Act 1999 and which reads as under:2(42-C) 'Slump sale' means the transfer of one or more undertakings as a result … this clause, 'net worth' shall have the meaning assigned to it in Clause (ga) of Sub-section (1) of Section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986). (viii) the amount of profits eligible
Tag this Judgment! AI Brief & AskCommissioner of Income Tax, Mumbai Vs. Anjum M.H. Ghaswala and ors.
Supreme Court of India
Oct-18-2001
Direct Taxation
Income-tax Act, 1961 - Sections 2(43), 116, 119, 119(2), 139(1), 139(4), 139(8), 142(1), 154, 155, 156, 158BF, 215(4), 216, 220(2A), 234A, 234B, 234C, 245A, 245B, 245BA, 245C, 245C(1), 245D, 245(1), 245(2), 245D(3), 245D(4), 245D(6), 245F, 245H, 245L, 245-I, 250, 254, 260, 262, 263 and 264; Finance Act, 1999; Indian Penal Code (IPC), 1860; Finance Act, 1987
2001VIIIAD(SC)627; AIR2001SC3868; (2001)171CTR(SC)1; [2001]252ITR1(SC); JT2001(9)SC61; 2001(7)SCALE333; (2002)1SCC633; [2001]119TAXMAN352(SC); 2001(8)Supreme145; (2001) 4 SCC9
be liable to pay simple interest at the rate of [one and one-half] {Substituted for 'two' by the Finance Act, 1999 w.e.f. 1.6.1999} per cent for every month or part of a month comprised in the period commencing on … either to waive or reduce the statutory interest payable under the Act. 3. This view of the 5-Member Bench of the Commission was overruled by … the question that arises for our consideration is: whether the Settlement Commissioner (for short the Commission) constituted under Section 245B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') has the jurisdiction to reduce or
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