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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 … as against the order passed under Sub-section (2), (3A) or (6) of Section 36 by the Appellate Tribunal. Section 39 provided that the appeals or revisions under Sections 37 and 38 are to be heard by a Division

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

the Act, it shall 21 Inserted by the Finance Act 2017, sec. 39 (w.e.f. 1-4-2018). 33 have the same meaning as assigned to it in … he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also … was cemented in section 14(b)(ii) of the Copyright Act post the amendment brought in vide Act 49 of 1999, with effect from 15.01.2000 [“1999 Amendment”]., thereby making it clear that the foreign supplier’s distribution right would not

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior … preferred special leave petition wherein leave was granted and the matter was registered as Civil Appeal No.6585 of 1999 and by judgment dated 17.2.2005 in Kone Elevators (supra), the view of the High Court was overturned. After … 23/2010, 62/2010, 232/2010, 279/2010, 377/2010, 112/2011, 137/2011, 181/2011, 207/2011, 278/2011, 243/2011, 372/2011, 398/2011, 381/2011, 468/2011, 547/2011, 107/2012, 125/2012, 196/2012, 263/2012, 404/2012, 567/2012, 145/2013, 241/2013, 454/2013,

Hassan Thermal Power Pvt. Ltd., Vs. State of Karnataka

Court : Karnataka

Subject : Arbitration

by the Commission involves a very highly technical requiring working knowledge of finance, commerce, economics and management. It would be more appropriate and effective if … or taken under the corresponding provisions of this Act. the to refer the matter 64 Karnataka Electricity Reform Act, 1999 Section 2 relates to Definitions Sub-section (e) deals with Licence as under:-"(e) Licence means a license granted under Section … 27 relates to Tariff. Further, he has relied on Sections 10, sub-section (28) of Section 2 Generating Company, Sub-section (39) of Section 2 38 licence, Section 86(1)(f), Section 185 Repeal and Savings of Act, 2003. (c) Learned Sr.

United India Insurance Co. Ltd. Vs. Mohanlal Aggarwal

Court : Gujarat

Subject : Constitution

Acts : Constitution of India - Article 12; General Insurance Business (Nationalisation) Act, 1972 - Sections 19 and 24A; Indian Contract Act, 1872

Reported in : (2004)1GLR637; [2004]53SCL330(Guj)

Act, 1961, in which, there is a reference to the budget speech in the year 1986-87 of the Finance Minister in which a proposal to provide relief to self-employed persons and salary earners other than those whose … the exclusive privilege was taken away by virtue of the provisions of the Indian Regulatory and Development Authority Act, 1999, which came into force from December 29, 1999, by insertion of Section 24A in the Act of 1972. … and means of production to the common detriment, as mandated by Articles 39 and 47 of the Constitution. When the Government is acting through its

Kishore Rajaram Chhabria Vs. the Chairman Securities and

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : Company

Reported in : (2003)46SCL385SAT

4.97% of the paid up capital of the Target Company during the period 14.11.1995 to 28.10.1996. iv Shirish Finance and Investment Pvt. Ltd., (Shirish) purchased 3,64,750 shares representing 3.83% of the paid up capital of the Target … dated 6.8.2002 directing to make an open offer for alleged breach in 1999 in the case of acquisition of shares in Bausch and Lamb. It … 1. Both the appeals preferred under section 15T of the Securities and Exchange Board of India Act, 1992 (the SEBI Act) are directed against the order dated 19.2.2002 passed by the Respondent (the SEBI) holding … by a common order in Notice of Motion No.3120 of 1997 and 3932 of 1998 in the suit [(2001) 34 SCL-1] made the notices of

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

more specific provision i.e. sub-Clause (iii)(a) of Clause 2 of Section 17 was introduced de novo by the Finance Act, 1999 w.e.f. 1st April, 2000 whereby the income represented by arising an exercise of stock option was exigible to … rent paid since the fare rental value was less than 10 per cent of the salary. (e) Rs. 39,79,815 being the amount of net gain on sale of exercised stock options even though the learned CIT (A)

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 … 184 (SC), specifically at pages 188 and 189.CIT, Patiala v. Shahzada Nand and Sons and Ors. 60 ITR 392 (SC), at pages 399 to 401.Vikrant Tyres Ltd. v. First ITO 7. The learned Counsel Shri Ajay Gandhi

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)84ITD169(Mum.)

that slump sales are assessable to tax only by virtue of amendment made in the statute book by Finance Act, 1999 which is prospective in operation. Since the instant sale took place prior to that, it is not taxable. … and for claiming depreciation valuation was got done. He referred to p. 39 of DEPB(II).He thus reiterated that the tax authorities have proceeded on surmises … IT authorities have erred in law and on the facts of the case in taxing Rs. 46,78,000 under Section 41(1) of the Act".The learned counsel of the assessee contended that the amount of Rs. 46,78,000 has been

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

The legislature made retrospective amendment to section 28 of the Act by inserting clauses (iiia) to (iiic) by Finance Act, 1990 with effect from 1-4-1962. Thus, income by way of duty drawback became taxable income by virtue of … at the rate of 18 per cent on the total investment in shares of Rs. 217,80,27,000 at Rs. 39.20 crores and accordingly the same was disallowed.56. The matter was carried in appeal before the CIT (A) before