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Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

notices were issued, and interim stay were granted. The writ petitions were filed during the period 1997 to 1999. It was during pendency of these writ petitions, that the Finance Act, 2000 came to be passed, which … of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision … the assessee was entitled to get the benefit of notification till Rule 57-B is amended, and the appeal was dismissed. Then, it was held that

B.K. Suresh Babu S/O Late B.L. Kamalaraj Chetty, Vs. Smt. Ananthalaksh ...

Court : Karnataka

Subject : Tenancy

Acts : Karnataka Rent Act, 1999 - Sections 3, 4(1), 5, 5(1), 21 to 46, 61, 70(2) and 70(3); Karnataka Rent Control Act, 1961 - Sections 19, 21 and 21(1); Mysore General Clauses Act, 1899 - Sections 6; Karnataka Sales Tax Act - Sections 15 and 15(2A); Poor Removal Act, 1846 - Sections 2; Income Tax Act, 1922; Finance Act, 1950 - Sections 2, 3 and 4A; Bombay Police Act, 1951 - Sections 57; Land Acquisition Act, 1894 - Sections 23(1A); Land Acquisition (Amendment) Act, 1984 - Sections 30(1); Defective Premises Act, 1972 - Sections 1(1); Punjab Security of Land Tenures Act, 1953 - Sections 9 and 14A; Indian Easements Act, 1882 - Sections 52; Constitution of India - Article 20; Indian Penal Code

Reported in : 2009(3)KarLJ386; 2009(1)KCCR551; 2009(2)AIRKarR214; AIR2009NOC1286

whether derived within or without Rajasthan. It was, however, argued on his behalf that Section 3 of the Finance Act, 1950, having substituted the amended Clause (14-A) 'with effect from the first day of April 1950,' Rajasthan was … Civil Judge, Bangalore.The petitioners had filed the eviction petition under Section 27(2)(a) and (j) of the Karnataka Rent Act, 1999 (hereinafter referred to as the '1999 Act'). The petitioners had raised a further specific plea that the respondents … The State of Bombay v. Vishnu Ramchandra : 1961CriLJ450 In this case, the Court had to consider whether Section 57 of the Bombay Police Act, 1951, created a new offence or made punishable that which was not an

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … of by this common judgment.Facts of individual cases as stated in the writ petitions:2. O.J.C. No. 9967 of 1999 (Petitioner--Shree Jagannath Packers) :By IPR, 1989 the Government of Orissa declared, inter alia, that exemption will be allowed … that in Dai-Ichi Karkaria Ltd. v. Union of India (2000) 4 SCC 57 ; (2000) 119 ELT 516, the Supreme Court after considering the affidavit

Godrej and Boyce Manufacturing Co.Ltd. Vs. Dy.Commr. of I.T.Mumbai and ...

Court : Supreme Court of India

Subject : Land Acquisition

The learned Tribunal held that sub-sections (2) and (3) of Section 14A of the Act (inserted by the Finance Act, 2006 with effect from 1st April, 2007) were retrospectively applicable to the Assessment Year 2002-2003 and, therefore, the … income referred to in Section 115-O of the Act is excluded from the provisions of deductions contained in Section 57 inasmuch as such income does not form a part of the total income in view of Section 10(33) … appellate order. The said order had attained finality.7. For the Assessment Years 1999-2000 and 2001-2002 the issue with regard to exemption under Section 10(33) of

Bari Brahmana Industries Asso and anr. Vs. Power Development Deptt., a ...

Court : Jammu and Kashmir

Subject : Electricity

Reported in : 2008(3)JKJ464

persons of ability, integrity and standing having adequate knowledge and capacity in dealing with problems relating to engineering finance, commerce, economics, environment law and management, to be appointed on the recommendations of the Selection Committee constituted under … is that there has been no increase in the electricity tariff since 1999. The utility in its petition for approval and determination of tariff for … shows participation by interested persons. That apart, the State of West Bengal in exercise of its power under Section 57 of the Act has enacted the West Bengal Electricity Regulatory Commission (Appointment of Chairperson and Members Functions, Budget

Macintosh Finance Estates Ltd. Vs. Additional Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Tribunal order in this case was passed on 14-1-1999 whereas Section 14A was inserted with retrospective effect by Finance Act, 2001 and hence Section 14A was not available before the Tribunal. In view of above discussion, we set … is also held by him that since the dividend income is exempt, the interest is not allowable under Section 57 also. For these reasons, the assessing officer disallowed the interest expenses ofs. 44.19 lakhs. On appeal, learned Commissioner

Conwood Agencies (P.) Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

under appeal therefore needs apprecia-tion. Besides, Sub-sections (2) and (3) have been inserted in Section 14A by the Finance Act, 2006.Hence the effect of those provisions insofar as they apply to the pending matters has also to be … ld. Commissioner (Appeals) confirmed the view taken by the assessing officer following his order for the assessment year 1999-2000. The Commissioner (Appeals) has confirmed the action of the assessing officer mainly for three reasons. First reason is … investments made in shares was liable to be considered only under Section 57(iii) and not under Section 36(1)(iii). Third reason given by the ld. Commissioner

Vatsala Shenoy Vs. Jt.Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

capital gain. The learned counsel pointed out that such a provision was introduced for the first time (vide Finance Act, 1999) by inserting Section 50B to the Act with effect from April 01, 2000, laying down the mechanism for … test is spelt out in the judgment of this Court in Mugneeram Bangur and Co. (Land Department) [1965]. 57 ITR299 This test applies to a slump transaction. The object behind this test is to find out whether

Commissioner of Income-tax and anr. Vs. Reading and Bates Exploration ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 4, 4(2), 5(1), 9, 9(1), 191, 192, 208, 209(1), 234B and 260A; Finance Act, 2001; Finance Act, 1999; Finance Act, 1983; Indian Income Tax Act

Reported in : (2005)198CTR(Uttranchal)670; [2005]278ITR47(Uttaranchal)

justified in directing the Assessing Officer to charge interest under Section 234B which also stands amended by the Finance Act, 2001, with retrospective effect from April 1, 1989 ?'4. Heard learned counsel for the parties and perused the … held, vide order dated March 25, 1992, in I, T. A. No. 5649/Delhi of 1992, dated July 28, 1999, in I. T. A. No. 1079/Delhi of 1991, dated January 24, 2000, in I. T. A. No. 411/Delhi … perused the record.5. As this court has discussed in Income-tax Appeal No. 57 of 2002 CIT v. Sedco Forex International Drilling Co. Ltd. MANU/UC/0003/2003 the

Commissioner of Income-tax Vs. Nagesh Devidas Kulkarni

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 10(10C), 15, 16, 17, 17(1), 17(3), 57, 80CCC, 88, 89, 89(1), 143(1), 143(3), 147, 148 and 260A; University Grants Commission Act, 1956 - Sections 3; Institutes of Technology Act, 1961 - Sections 3; Finance Act, 2002; Finance Act, 1993; Income Tax Rules, 1962 - Rule 21A, 21AA and 21B

Reported in : (2007)210CTR(Bom)471; [2007]291ITR407(Bom)

in relation to any other assessment year;11. Section 89(1) of the Act as it stood prior to the Finance Act, 2002, reads as follows:Section 89 Relief when salary, etc., is paid in arrears or in advance.--(1) Where, by … of a sum in the nature of family pension as defined in the Explanation to Clause (iia) of Section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that