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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 … by us in T.C. No. 38 of 2000, by judgment dated June 12, 2006 (between Tvl. Mhitraa Enterprises, 33, GVK Buildings, 10th Avenue, Chennai 83 and the State of Tamil Nadu).5. Even though the orders sought to

Gilbs Computer Limited (Formerly Gold Fish Computers P. Ltd.) Under Co ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 33, 143(3), 249, 253, 253(A), 253(6), 256(2) and 260A; Taxation Laws (Amendment) Act, 1970; Finance Act, 1981; Finance (No. 2) Act, 1998; Finance Act, 1999; Bombay Court Fees Act, 1959

Reported in : (2009)226CTR(Bom)19; [2009]317ITR159(Bom); [2009]184TAXMAN342(Bom)

the appeals and, hence, it was decided to enhance the limit.Section 253(6) was once again amended by the Finance Act, 1999 and Clause (d) was inserted in subsection (6). The object behind the amendment was explained in Circular No. … a memorandum of crossobjections referred to in subsection (4).9. The history of the provision may now be considered. Section 33 of the Indian Incometax, 1922 empowered an assessee aggrieved by an order passed by the Appellate Assistant Commissioner

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 … was not affected by sections 320 FA 2004 and 107 FA 2007 (issues 20 and 21); and that section 33(2A) of the Taxes Management Act 1970 ("TMA") (issue 23), which excludes relief under that section where Case V

Commissioner of Central Excise Vs. Power Controls Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2004)(93)ECC238

that no penalty under Section 11AC could be imposed by departmental officers till amendment to Section 33 by Finance Act, 1999 came into effect that abatement claimed by the assessee under Section 4(4)(d)(ii) has to be allowed and that

Mr. Balmukund Acharya, Proprietor of Laxmi General Supply Company Vs. ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45, 139, 142(1), 143, 143(1), 143(1B), 143(2), 143(3), 144, 156, 234, 246, 246(1), 246(2), 260A and 264; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1999; Constitution of India - Article 265

Reported in : 2009(111)BomLR462; (2009)221CTR(Bom)440; [2009]310ITR310(Bom); [2009]176TAXMAN316(Bom)

in question is 1995-96. The explanation, which was on the statute upto 1.6.1999 till its omission by the Finance Act, 1999 if read in the light of Clause 37 and the memo explaining the provision in Finance Bill 1994 … referred to in Article 3 of Schedule 1 of the Bombay Court Fees Act is the provisions of Section 33 of the 1940Act and bare comparison of that provision with the provisions of sub-section (1) of Section 34

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

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 first day of October, 1997, with the manufacturer of tooth powder and toothpaste, falling under sub-heading No. 3306.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall lapse and shall not

The Management of Best and Crompton Engineering Limited Vs. A.M.Sekar ...

Court : Chennai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Section 2-A(2), 17B, 25-N, 33

stated in the counter affidavit before the Labour Court that the employee was responsible for the accounts and finance of the foundry, management of information systems of the Madras Foundry, preparation and finalization of the annual budget, … Management has introduced voluntary retirement scheme in various years, including 1998 and 1999, no such application was given to him, since the Management required his … is stated that the Management has given effect to the order of termination without applying for permission under Section 33 of the Act and according to the employee, his last drawn wage was ` 9,950/-. It is also

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him that … See Aphali Pharmaceuticals Ltd. v. State of Maharashtra, AIR 1989 SC 2227; 4 SCC 378; p. 393, paragraph 33 - wherein the Supreme Court has analysed the entire law on the point. It is evident that the

Neyveli Lignite Corporation Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)93TTJ(Chennai)685

of Section 80-IA. We find that Section 80-IA and Section 80-IB were substituted for Section 80-IA by the Finance Act, 1999 w.e.f. 1st April, 2000.Prior to its substitution deduction was available under Section 80-IA in respect of profits and … may point out that we have before us in the form of statutory evidence the Explanation to Section 33B, which was earlier referred to in Section 80-IA for defining the term industrial undertaking. As per the Explanation