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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)

the words 'nine-tenths', the words 'three-fourths' shall be substituted with effect from 1st day of April, 2000, etc. Section 7 of the Finance Act, 1999 provides for insertion of Section 10C, which provides that after Section 10B of … 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

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

Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

on which the fee for appeal provided under Section 260A of the IT Act was omitted by the Finance Act, 1999 is virtually resurrected in the Court Fees Act and that unlike under the very scheme of the Court … that till the Kerala Court Fees and Suits Valuation Act (Amendment) Act, 2003 under which a new Section 73A was inserted in the Court Fees Act both the State and the other litigants had to pay Court

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

297 ITR 167, has considered the scope of amended provision of Section 17(2)(iiia) which was inserted by the Finance Act 1999 with effect from April 1, 2000. The issue in that judgment is whether the said provision comes into … India Limited, New Delhi. The assessee retired from the above Company on 31.01.2001 on attaining the age of 70. After his retirement, he took up the profession of consultancy. The relevant assessment year is 2001-2002 and the

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 … the assessee, which are as under: (a) Principal Officer, Builcon Towers (P) Ltd. v. ACIT (2000) 113 Taxman 74 (Cal.) There is however, another decision of the Delhi Bench of the Tribunal in Friends Overseas (P) Ltd.

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board of Direct Taxes ('CBDT') being the Prescribed Authority, at the … of Direct Taxes ('CBDT') being the Prescribed Authority, at the relevant time, rejected the application for approval dated 7.4.1999 vide its order dated 12.10.2004. The said order has been upheld by the impugned judgment dated 24.11.2006 delivered

Dharampal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act - Sections 5A and 5A(1)

issued by the Government of Bihar dated 2.4,1994 in exercise of power under Section 7 of the Bihar Finance Act to the extent it indicates 'who has not availed of any facility or benefit under any industrial promotion … appellants, who are manufacturers of Pan Masala containing Tobacco. Their grievance is that by Notification dated 8th July, 1999, the Central Government, in exercise of its power conferred by Sub-section (1) of Section 5A of the Central

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Government issued notification, on April 4, 1994 in exercise of the powers under Section 7 of the Bihar Finance Act, 1987 whereunder the old industrial units, which had started production prior to April 1, 1993, but whose investments … STC 366 (Gauhati). The two learned Judges, who had heard the appeal, gave dissenting judgment on October 13, 1999. The learned third Judge, who came in seisin of the matter, delivered his judgment, on March 27, 2001

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

tax along with the return. It is submitted that this lacuna was noticed by Parliament and by the Finance Act, 1999, the words “Section 158BC” have been inserted in Section 140A w.e.f. 01.06.1999. It is submitted that for the … All these appeals are vehemently opposed by Shri Balbir Singh, learned ASG appearing on behalf of the revenue. 7.1 It is submitted that the present appeals arise out of search conducted on 13.02.1997 in the Khoday Group

The Mysore Chipboards Limited and ors. Vs. State of Karnataka Represen ...

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 19C; Central Sales Tax Act, 1956 - Sections 9(2); Bihar Finance Act, 1981 - Sections 7 and 7(3); Karnataka Sales Tax (Amendment) Rules, 1998 - Rule 20C and 20C(1)

Reported in : ILR2006KAR987

Limited (1999) 112 STC 258 has held that issuance of a notification under Section 7 of the Bihar Finance Act, 1981, entitles industrial units to avail of the incentives and benefits declared by the State Government in its