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State Bank of Travancore Vs. District Collector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(1) and 26B; Kerala Co-operative Societies Act - Sections 69; Revenue Recovery Act; Finance Act, 1999 - Sections 26B; Transfer of Property Act - Sections 58 and 100; Income Tax Act; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Karnataka Sales Tax Act, 1957 - Sections 13 13(1), 13(3) and 15; Karnataka Land Revenue Act, 1964 - Sections 158, 158(1) and 190; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Constitution of India - Article 372(1)

Reported in : [2005]142STC266(Ker)

that the amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April 1, 1999 has no retrospective operation. Senior Counsel also pointed out that Section 26B … January 8, 1996. The fourth respondent defaulted payments. The petitioner was taking steps to file arbitration case under Section 69 of the Kerala Co-operative Societies Act. The third respondent took action under the Revenue Recovery Act for sale

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

the Finance Act, 2000 does not contain similar provision, is not acceptable.9. The contention of the appellants that Section 69 relating to registration and Section 70 relating to filing of returns were to be complied with during the … the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … in the case of Laghu Udyog Bharti v. Union of India - 1999 (112) E.L.T.365 (S.C.) that the Rule was ultra vires of the Act

Maini Industrial Consultants Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(106)ECC498

confirmed the amount demanded in the show cause notice and further demanded interest under Section 75 of the Finance Act 1944.Penalties were also imposed under Sections 69, 76, 77 and 78 of the Finance Act 1994. The appellants … to M/s Karnataka Electronics, Peenya. Further, it was noticed that the appellant received an amount of Rs. 1,85,715/-during 1999-2000 and Rs. 3,10,210/- during 2000-2001 from M/s Maini Material Movement (Pvt) Ltd., Bangalore for providing Management Consultancy Service.

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

in Sub-section 42-C of Section 2 of the Act only with effect from 1-4-2000, as inserted by the Finance Act 1999 and which reads as under:2(42-C) 'Slump sale' means the transfer of one or more undertakings as a result

J.K. Finance and Chit Funds Vs. R. Surya Kumar and anr.

Court : Andhra Pradesh

Subject : ContractCivil

Acts : Partnership Act, 1932 - Sections 69(2)

Reported in : AIR2004AP190; 2004(1)ALD847; II(2004)BC558

Registrar of Firms. The lower Court further observed that in view of the ratio laid down in Bhaskar Finance and Commercial Syndicate's case (1993 (2) APLJ 449), the suit cannot be maintained. The plaintiff being aggrieved by … this Court in Srilaxmi Cloth Stores, Vijayawada v. Ratna and Company, : 1999(6)ALD230 , wherein a Single Judge of this High Court held that the … of the firm. He further submitted that when once the firm is a registered one, the requirement under Section 69(2) of the Indian Partnership Act, 1932 (for short 'the Act') is complied with. Therefore, there is no need

Commissioner of Income Tax Vs. Jauharimal Goel

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 69, 131 and 256(2); Finance (No. 2) Act, 1965 - Sections 24

Reported in : (2006)201CTR(All)54; [2008]296ITR263(All)

said decision it has been held that the immunity enjoyed by a declarant under Section 24 of the Finance (No. 2) Act, 1965, under the Voluntary Disclosure Scheme is confined to the declarant alone and is not … deposits of Rs. 50,000 and Rs. 45,000 in the books of the appellant. Moreover in such a situation, Section 69 relating to unexplained investment outside the books rather than Section 68 in respect of each credit would, apply

Commissioner of Income-tax Vs. Gujarat State Fertilizers Co. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 43(1), 43A and 43A(1)

Reported in : (2003)179CTR(Guj)266; [2003]259ITR526(Guj)

(No. 2) Act of 1967, with effect from April 1, 1967, whereas Section 32A was inserted by the Finance Act, 1976, with effect from April 1, 1976. Hence, the non obstante clause in Section 43A could not have

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

Surendra M. Khandhar Vs. Assistant Commissioner of Income Tax and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69, 132, 132A, 132A(1), 132B, 132(4), 132(4A), 132(5), 133, 133A, and 271(1); Finance Act, 2007 - Sections 292C

Reported in : (2009)224CTR(Bom)409

the case of Metrani (supra), the IT Act has been amended and Section 292C has been inserted by Finance Act, 2007 w.e.f. 1st Oct., 1975. The effect of said amendment is that where the document is seized in … on the seized document made an addition of Rs. 20 lakhs in the income of the assessee under Section 69 as unidentified investment. Penalty proceedings were also initiated under Section 271(1)(c).4. In the appeal memo filed before the

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition … it is made to fulfill the legal obligations as contemplated under Sections 69 and 70. It is also put forth that the show-cause notice issued … forwarding agents. Eventually, the apex court in the case of Laghu Udyog Bharati v. Union of India : 1999ECR53(SC) , held that the provisions of Rule 2(d)(xii) and (xvii) of the Rules as amended in 1997 are