Advanced Search Results

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 … substituted;(b) in Sub-section (6), for the words 'Special Appellate Tribunal', the words 'Special Tribunal' had been substituted;(3) in Section 32, in Sub-section (2), for the words 'High Courf wherever they occur, the words 'Special Tribunal' had been substituted;(4)

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judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz.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

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 Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … State.” 25. InHyderabad Industries Limited versus Union of India, (1999) 108 ELT 321 (SC) it was held: “10. Section 3(1) of the Customs Tariff Act, … have been preferred by Commissioner of Central Excise, Delhi-I impugning orders passed by the Government of India under Section 35EE of the Central Excise Act, 1944(Act, for short). The said orders are authored by Joint Secretary to

Addl. Cit Vs. Kwality Frozen Foods Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)1SOT243(Mum.)

sale of trademark as such was brought into the provisions of section 55(2) through the amendment by the Finance Act, 2001. The said amendment brought in by the Finance Act, 2001 is effective only from assessment year 2002-03. … and goodwill are the same things. In fact, trademark has been defined under the Trade Marks Act of 1999. Trade Mark is connected with the goods or services which are sold whereas goodwill consists also reputation and … of Rustom Cavasiee Cooper v. Union of India (1970) 40 Comp. Cas. 325 (SC) (also known as Bank Nationalisation cases), where the court has held

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or … FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period under section 32(1)(c) of the Limitation Act 1980 without notice and without providing any transitional arrangements to protect the right under

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court : Mumbai

Subject : Company

Acts : Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1994 - Regulations 2, 2(1), 2(2), 3, 3(1), 4, 5, 5(1), 6, 9, 9(1), 9(2), 9(3), 10, 10(1), 10(2), 11, 12, 13, 14, 14(1), 15, 16, 16(1), 17, 18, 19, 20, 20(1), 20(2), 20(3), 21, 21(1), 21(2), 21(3), 21(4), 22, 23, 33, 33(2), 34, 36, 37, 37(2) and 39; Companies Act, 1956 - Sections 2, 2(11), 6, 7(1), 9(2), 10, 11, 11(2), 11B, 12, 15H, 15K, 15T(2), 15Y, 15Z, 16(2), 18(5), 20, 20A, 21, 24, 27, 27(3), 28, 30, 32, 38, 87, 108, 111, 111(4), 111(5), 111(7), 111(9), 111(10), 111(12), 111(14), 111A, 111A(2), 111A(3), 111A(5), 155, 155(1), 155(3), 169, 397, 398, 538, 545, 630 and 630(1); Transfer of Property Act, 1882 - Sections 6; Indian Contract Act - Sections 23 and 57; Securities and Exchange

Reported in : 2002(1)BomCR419

(III) of the plaint, the shares acquired by Imfa Holdings (P.) Ltd., Mahameru Trading (P.) Ltd., and Shirish Finance & Investments Ltd., Defendant Nos. 3, 4 and 5, respectively, with a rider that any policy decision to … Nos. 3, 7 and 8 have also filed Suit No. 297 of 1999 for a declaration that they are the beneficial owners of the shares … for certificate of registration and the manner of suspension or cancellation of certification of registration under Section 12.' Section 32 provides: '32. Application of other laws not barred,--The provisions of this Act shall be in addition to, and

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 … Act.Kind attention of the Bench is drawn to the observations of the Hon'ble Supreme Court at pages 30, 32, 34 and 35 of the report. The court has concluded that the Finance Act provided for levy of

Jai UshIn Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)330

as amended by the Finance (No. 2) Act, 1996 with effect from 1-4-1997 were again amended by the Finance Act, 2001 with effect from 1-4-2002 whereby the position as it existed prior to 1-4-1997 was restored.7. In the … confirming the action of the assessing officer in making adjustment of brought forward unabsorbed depreciation for assessment year 1999-2000 against income from house property and in not allowing the same to be carried forward to the subsequent … off against the income from house property as per the provisions of Section 32(2) amended with effect from 1-4-2002. As the said amended provisions of

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

has brought in the necessary amendment under Section 43(6) (c) (i) (C) with effect from 1.4.2000 by the Finance Act, 1999. Section 43(6) (c) (i) (C) provides for the decrease, in a slump sale, of the w.d.v. of the assets … the Assessing Officer to allow depreciation on the written down value of the assets of Rs. 46,47,65,108. Under Section 32 depreciation is allowed on the written down value of the block of assets. The term "written down value"