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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

Dgp Windsor (India) Ltd. Vs. Dy. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)291

(supra). It is also submitted that the proviso to section 69C of the Act was inserted by the Finance Act, 1998, which is not applicable to the facts of the present case because the said proviso was brought … practice, the amendment is brought on the statute book from assessment year 1999-2000 and subsequent years. It is pointed out that in the case of … amount which is paid on account of interest against excess advance and cash discount should be allowed under section 37(1) of the Income Tax Act.4(i) The learned Commissioner (Appeals) further erred in confirming the action of the assessing

M/s. Advantage Strategic Consulting Pvt Ltd. Represented by its Direct ...

Court : Chennai

Subject : Land Acquisition

as they are not maintainable before this Court. No costs. Consequently, connected miscellaneous petitions are closed. Foreign ExchangeManagement Act, 1999 Section 37 Income Tax Act, 1961 Section 132 Constitution of India, 1950 Article 226 Maintainability of Writ petition Petitioner sought … the FIPB approval was granted on 20.03.2006 to M/s. Global Communication Services Holdings Limited, Mauritius by the then Finance Minister. The payment of Rs.26,00,444/- was made by AVTL to ASCPL on 11.04.2006. At that time, when Mr.

Dgp Windsor (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)84ITD641(Mum.)

(supra). It is also submitted that the proviso to Section 69C of the Act was inserted by the Finance Act, 1998, which is not applicable to the facts of the present case because the said proviso was brought … the assessee. The assessee, in reply, vide its letter dt. 24th Nov., 1999, submitted as under : "In response to your queries in connection with … amount which is paid on account of interest against excess advance and cash discount should be allowed under Section 37(1) of the IT Act. 4(i) The learned CIT(A) further erred in confirming the action of the AO in

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 … and 31A, a further appeal was provided under Section 36 to the Tamil Nadu Sales Tax Appellate Tribunal. Section 37 provided for a statutory appeal to the High Court against the order passed by the Joint Commissioner of

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 … reference to the provisions of Section 34 of the 1996 Act. So far as an appeal filed under Section 37 of the 1996 Act is concerned, perusal of Section 37 shows that an appeal is provided to the

Commissioner of Income-tax, New Delhi Vs. Eli Lilly and Company (India ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 4(2), 5, 5(2), 9, 9(1), 14, 15, 30 to 38, 40, 90, 90A, 115A, 115B, 115BB, 115BBB, 115E, 132(5), 133A, 159A, 160, 160(1), 161, 162, 163, 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 190, 191, 192, 192(1), 192(1A), 192(2), 193, 194, 194A, 194B, 194BB, 194D, 200, 200(1), 200(3), 201, 201(1), 201(1A), 203, 203A, 204, 206, 221, 271(1), 271A, 271AA, 271B, 271BA, 271BB, 271C, 271C, 271CA, 271E, 271F, 271FA, 271FB, 271G, 272A, 272AA(1), 272BB(1), 272BB(1A), 272BBB(1), 273(2), 273B and 276B; Companies Act, 1956; Finance Act, 1983; Finance Act, 1999; Income Tax Act, 1922 - Sections 4 and 42(1); Income Tax Rules, 1962 - Rules 36A, 37 and 114A; Constitution of India - Article 245

Reported in : 2009BusLR418(SC); (2009)223CTR(SC)20; [2009]312ITR225(SC); JT2009(5)SC78; 2009(4)SCALE384; [2009]178TAXMAN505(SC); 2009(4)LC1742(SC); 2009AIRSCW3104

clause payable for service rendered in India shall be regarded as income earned in India.Explanation.- .-(Substituted by the Finance Act, 1999, w.e.f. 1.4.2000)- For the removal of doubts, it is hereby declared that the income of the nature referred … 114A and Form 49B. He also relied upon Rule 36A and Rule 37 of the Income-tax Rules, 1962. Learned Counsel next contended that under Section … manufacturing and selling pharmaceutical products during the financial years 1992-93 to 1999-00. In the course of survey under Section 133A of the Income-tax Act, 1961 ('1961 Act' for short), the AO noticed that the foreign company had

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

Section 120 of the Finance Act cannot be made by way of rectification beyond the limitation provided Under Section 37 of the Rajasthan Sales Tax Act. Rectification could be made only within the period of three years from … numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … (hereinafter referred to as 'the State Act') was made on March 22, 1999 and by passing the assessment order, additional demand was created and it

Shree Ambay Forgings Pvt. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(112)ECC311

amendment by Finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or Clause 1(bb) added vide Finance Act 1999 to bring in interest under Rule 9B. Therefore, amendment of Section 37(2) was imperative to empower delegated legislation

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2003)86ITD135(Kol.)

was issued by the CBDT to explain the substance of the provisions relating to direct taxes in the Finance Act, 1986. The learned authorised representative is also silent about the observation of the AO that this type of … v. Associated Fibre & Rubber Ind. (P) Ltd. (1999) 236 ITR 471 (SC), (date of order 3rd Feb., 1999).5. He has also heavily relied on the Hon'ble Gujarat High Court's case of CIT v. Alembic Glass Industries … P&L a/c but claimed as allowable under Sections 30, 31, 36 and 37 of IT Act in the computation of income under Section 36(1)(iii) of … the AO in rejecting the appellant's claim for being allowed deduction under Section 36(1)(iii) of IT Act, 1961, while computing the income chargeable under the