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S.K. Modi Vs. Union of India and ors.

Court : Delhi

Subject : Other Taxes

Acts : Companies Act; Finance Act, 1989 - Sections 34(1), 41, 43A(1), 46(A) and 46A(4); Inland Air Travel Tax Rules - Rule 14(4)

Reported in : 2002IVAD(Delhi)484; 96(2002)DLT206; 2002(144)ELT59(Del)

herein was the Chairman of ModiLuft. ModiLuft is a 'carrier' within the meaning of Section 41(c) of the Finance Act, 1989 (M/F). It paid IATT till February 1996. Thereafter no tax, however, was paid or paid within the … hand what it took away with the other' [See- Principles of Statutory Interpretation, Justice G.P. Singh, 7th Edition 1999, p. 113]. That construction is to be rejected which will introduce uncertainty, friction or confusion into the working … dues have not been paid, they would proceed against ModiLuft under Section 46(A) of the Act read with 14(4) of the IATT Rules including seizure

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Subject : Land Acquisition

Matched in: Advocate Present for the Applicant Mr.Pradeep Dinodia, FCA Mr. D.S.Ahluwalia, GM, REC Mr. Rakesh Sareen, DGM (Finance)REC Mr. Murlidharan, CM(FandA), REC Present for the Department Mr.Pravin Rawal, Dy.Commissioner of Income-Tax (L.T.U.).

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

approximately Rs. 2000 Crores.In the meantime, petitioner received an order dated 22ndFebruary, 2000, issued under Sub-section (4) of Section 46 of the Bihar Finance Act, staying exemption certificate dated 21stDecember, 2000. This order became subject matter of challenge … challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … 1998 (Annexure 6 to the writ petition). Vide communication dated 16th April, 1999 certain clarifications were made as desired by the petitioner and it was

Ramchandra Art Silk Yarn Vs. Union of India and ors.

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 14, 14(1), 35, 46, 50(1), (1A), 59 and 151A; Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rules 3, 4, 5 to 8 and 233; Constitution of India - Article 14; Customs Tariff Act, 1975; Foreign Exchange Regulation Act, 1973; Assessment Rules, 1988 - Rule 4(1) and (2); Central Excise Act; Motor Vehicles Act - Sections 43A

Reported in : 2001(77)ECC207; 2002(139)ELT540(Guj); (2001)3GLR2395

what is described as PLAIT rate, which is explained as rates or prices maintained in the internationally reputed finance Journals, like LME Bulletin, PLATT's Weekly Report etc. The Standing Order on plastic items gives detailed guidelines and … as Standing Orders in respect of plastic items are No, 7493 of 1999 dated 3-12-1999, in case of non-ferrous metal scrap No. 7495 of 1999 … rate of exchange as in force on the date on which a bill of entry is presented under Section 46 or a shipping bill or bill of export, as the case may be, is presented under Section 50(1A). … is made to the constitutional validity of Section 151A of the Customs Act, 1962 (for short 'the Act') and three Circulars described as Standing Orders

Vbc Ferro Alloys Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

of June 1998 for being eligible for the deduction. A plain reading of Explanation 2, as introduced by Finance Act, 1999, does not permit such an interpretation. All that it says is that the investment should be made before … of the Tribunal in the case of Sipani Automobiles Ltd. v. DCIT 46 ITD 280.Respectfully following the ratio laid down therein, as well as applying … return of income declaring a loss of Rs. 14,93,48,345 under the normal provisions and computed book profit under Section 115JA and showed tax liability of Rs. 12,33,167. The return was originally processed under Section 143(1). Later, a

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 … Section 154. The provisions of appeal against such intimation did not find place on the statute book until Section 46 was amended vide Finance Act of 1994, with effect from June 1, 1994.21. Under the provisions which came

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

the B shares; on the deceased's death they became 6% non-participating preference shares. This device was blocked by section 46 of the Finance Act 1940, but until then it avoided estate duty because the A shares had little … of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in … LORD WALKER Introductory 1. In November 1999 Mr Alexander Gibson was appointed as managing director of Grays Timber Products

Metallurgical and Engineering Consultants (India) Ltd. Vs. State of Bi ...

Court : Jharkhand

Subject : CivilLimitation

Reported in : [2008(2)JCR659(Jhr)]; (2008)18VST333(Jharkh)

legality or proprietory of the appellate order in exercise of power vested under Section 46(4) of the Bihar Finance Act and further for quashing the entire revision proceeding in Revision Case No. C.C.(s) No. 500/98-99 including the order

Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...

Court : Delhi

Subject : Direct Taxation

the Act. Similar restrictions were imposed by proviso to Section 10(23C)(vi) of the Act by virtue of the Finance Act, 1998 w.e.f. 1st April, 1999; however, by virtue of the fifth Proviso to Section 10(23C)(vi) of the Act, … Assessee, whose income was below the maximum amount not chargeable to tax, to file his return of Income. 46. Indisputably, the income of an Assessee falling within the scope of Section 10(22) of the Act is not

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

been stated that the petitioner has not exhausted the alternative and efficacious statutory remedy of revision provided under Section 46 of the Bihar Finance Act, 1981 and in this view of the matter the writ application is not … S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials … January 6, 2000 passed by this Court in C.W.J.C. No. 3248 of 1999(R) whereby and whereunder the prayer of the petitioner for refund of the