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American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board of Direct Taxes ('CBDT') being the Prescribed Authority, at the … stage, it may be noted that the appellant got exemption under Section 10(22) up to the year ending 31.3.1998. The branch office accounts during the said period showed the gross amounts collected on the income side and

Commissioner of Income-tax Vs. Smt. Premlata Jalani

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 143(2), 154, 215, 234B, 234C and 234C(1); Direct Tax Laws (Amendment) Act

Reported in : (2003)185CTR(Raj)601; [2003]264ITR744(Raj)

subsequently amended from time to time, prior to its substitution (with effect from June 1, 1999), by the Finance Act, 1999, stood as under :'(1)(a) Where a return has been made under Section 139, or in response to a … thereto arises, if such advance tax is not paid on the instalment falling due thereafter or until March 31, of the previous year ending in respect of which income is to be assessed.10. In the present case,

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 … the assessing authority referred to in Clause (c) of Section 2, the Appellate Assistant Commissioner referred to in Section 31, the Deputy Commissioner referred to in Sections 31A, 32 and 33, the Joint Commissioner of Commercial Taxes referred

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 … be held that the surcharge would even be leviable in respect of search carried out on or before 31^st May, 2002, the amendment made in Section 113 of the Act would be rendered futile/irrelevant, and such a

M/s. Mascon Multiservices and Consultants Pvt. Ltd. Vs. Bharat Oman Re ...

Court : Mumbai

Subject : Land Acquisition

(2009) 8 SCC 520, Mussafar Shah Vs. MMTC 83 2000 Delhi LT 514 and Saurabh Kalani Vs. Tata Finance Ltd. 2003(3) Arb.LR 345 (Bom) (DB)) 201. Hence the petitioner must show special bias in this claim. The … 10.10.1996. It was to be completed on 09.10.1997. It remained incomplete through 1999 and even 2000. The petitioner did not deny but justified the delay … date is made. The petitioner's case would not fall under that legislation. 12. The petitioner has relied upon Section 31(7)(a) of the Arbitration and Conciliation Act, 1996 (the Act) which runs thus: 31. Form and contents of arbitral

Asia Satellite Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Miscellaneous

Reported in : (2003)85ITD478(Delhi)

the provisions of Section 3 of the IT Act, 1961, prior to the amendments carried on by the Finance Act, 1999, it was stated that first proviso to Section 3(2) allowed liberty to the assessee to adopt more than … 1997-98, it was stated that the said clause could not be applied. Our attention was drawn at p. 31 of the order of the Chennai Bench in the aforecited case to this effect wherein it was held

M. Millanna S/O Late G.S. Muniyappa Vs. R. Shankarlal S/O Ramachanderj ...

Court : Karnataka

Subject : Tenancy

Acts : Karnataka Rent Act, 1999 - Sections 21(1), 27(2), 31(1) and 46(1)

Reported in : ILR2006KAR3188; 2006(4)KarLJ567

to misappropriation Enquiry Government appointing a Committee to look after the administration and management of the property and finance Management is taken over by Committee appointed by Government - challenge as to Held, There is no illegality. … to say that the petitioner can very well invoke the provisions of Section 31(1)(c) of the Karnataka Rent Act, 1999, Section 31(1)(c) envisages that a person who is aged 65 years or more and if a premises is let

The Commissioner of Income Tax-ii Vs. M/S. Brahma Associates

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act,1961 - Section 80IB(10); Wealth Tax Act, 1957 - Section 2(ea)

was to promote house building activity so as to provide affordable dwelling units to a common man.13. By Finance Act, 1999, entire Section 80IA was substituted by the newly introduced Section 80IA & 80IB which were on the lines … (10) The amount of profits in case of an undertaking developing and building housing projects approved before the 31st day of March, 2005 by a local authority, shall be hundred per cent of the profits derived in

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … of by this common judgment.Facts of individual cases as stated in the writ petitions:2. O.J.C. No. 9967 of 1999 (Petitioner--Shree Jagannath Packers) :By IPR, 1989 the Government of Orissa declared, inter alia, that exemption will be allowed … sales tax deferment facilities for the period from 1st February, 1993 to 31st January, 1995. Thereafter the petitioner enjoyed the sales tax deferment facilities on

Mafatlal Industries Ltd. Vs. S.A. Chemicals

Court : Gujarat

Subject : Company

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1), 15, 15(1), 17(3), 18, 18(3), 18(5), 18(8), 18(9), 18(10), 18(12), 19(1), 19(2) and 22(1); Companies Act, 1956 - Sections 433 and 434; Income Tax Act

Reported in : [2005]127CompCas711(Guj); (2005)6CompLJ293(Guj); [2005]62SCL97(Guj)

of 1999 in view of the provisions contained in Section 22(1) of the Sick Industrial Companies (Special provisions) Act, 1985 (SICA) and for termination and/or suspension of the order passed by this Court in Company Application No. … Scheme for rehabilitation of the applicant Company in Case No. 104 of 2000 by Board for Industrial and Financial Reconstruction (For short 'BIFR').3. Company Petition No. 263 of 2000 is filed by the petitioning Creditor, namely, M/s. … quarter for the use of the plant and machinery and as on 31.03.1999, the Company owed to the petitioning Creditor a principal amount of Rs.1,21,25,306/-.6.