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National Agricultural Cooperative Marketing Federation of India Vs. Un ...

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Articles 14, 19(1), 226, 245 and 246; Income Tax (2nd Amendment) Act, 1998; Income Tax (Amendment), 1999 - Sections 80P(2); Multi State Cooperative Societies Act, 1984; Indian Income Tax Act, 1922; Finance Act, 1955 - Sections 14; Cooperative Societies Act, 1912; Income Tax Act, 1961 - Sections 81; Finance (No. 2) Act, 1967

Reported in : (2001)167CTR(Del)380; 2001(58)DRJ641

materially affect the revenue.' 8. The above provision contained under section 14(3) of the Finance Bill 1960 became section 81 of the Income Tax Act, 1961. 9. The Finance (No.2) Act, 1967 amended the 1961 Act with effect … issued by the Governor General in Council as per power conferred on him under the Act itself. The Finance Act, 1955 amended the 1922 Act by way of insertion of sub-section (3) into section 14. The provision read … validity of the Income Tax (2nd Amendment) Act, 1998, Act No.11 of 1999. By amendment of Section 80P(2)(a)(iii) the legislature has introduced the words 'agricultural

Commissioner of C. Ex. Vs. Saktigarh Textile Industries Pvt. Ltd.

Court : Kolkata

Subject : Excise

Acts : Limitation Act, 1963 - Sections 3, 4, 5, 24 and 29(2); ;Central Excise Act, 1944 - Sections 35G, 35G(1), 35G(3), 35H and 35(1); ;Finance Act, 1999 - Sections 35H; ;Foreign Exchange Regulation Act, 1973 - Section 54; ;Foreign Exchange Management Act, 1999 - Sections 35, 112, 128 and 130A; ;Income Tax Act - Sections 256 and 256(2); ;Customs Act, 1962 - Section 130(3); ;Wealth Tax Act, 1957 - Sections 35H and 27(2); ;Limitation Act, 1908 - Sections 3, 5 and 5(9); ;Representation of Peoples Act, 1951 - Sections 81, 82, 86 and 117; ;Uttar Pradesh Sales Tax Act, 1948 - Section 10; ;Arbitration Act, 1940; ;Arbitration and Conciliation Act, 1996 - Section 34; ;Andhra Pradesh (Telan-gana areas) Tenancy and Agricultural Lands Act, 1950; ;Code of Civil Procedure (CPC) - Section 151

Reported in : 2005(188)ELT8(Cal)

Section 35H of the Central Excise Act, 1944 and points out that this Section 35H was inserted by Finance Act, 1999 replacing the earlier provisions where the period of limitation was less than the period of limitation provided in … mandate that the High Court shall dismiss an election petition which does not comply with the provisions of Section 81, 82 or 117 of that Act. In construing the said provision, the Apex Court had held that this

Premier Automobiles Ltd. Vs. Income Tax Officer and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1999; Income Tax Act, 1961 - Sections 2(14), 2(42C), 45 to 50, 55 and 230A

Reported in : (2003)182CTR(Bom)202; [2003]264ITR193(Bom)

'slump sale' under Section 2(42C) was not there as that definition came on the statute book only under Finance Act, 1999, w.e.f. 1st April, 2000. The concept of slump sale initially was evolved under judge-made law which has been … submitted its return of income enclosing a P&L; a/c in which it disclosed a book profit of Rs. 81.31 crores from the slump sale dt. 6th Jan., 1995. The AO, however, took the view that it was

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

same time, there services, namely, Outdoor Caterers, Pandal or Shamiana Contractors and Goods Transport Operators were deleted. The Finance Act, 1999 did not extend the scope of levy of service tax to any new category ofservices. Even in the … 75 deals with interest for delayed payment; Sections 75A, 76, 77, 78, 79 and 80 provide for penalties; Section 81 fixes the liability for offences by companies; Section 82 deals with power to search premises. Section 83 is

M.N. Dastur and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(13), 65(48), 66, 68, 68(2) and 81; ;Central Excise Act; ;General Clauses Act, 1897 - Section 2(42); ;Central Excise and Salt Act, 1944; ;Indian Partnership Act, 1932 - Section 4; ;Companies Act, 1956 - Section 3(1); ;Companies (Profits) Surtax Act, 1964; ;Income Tax Act; ;Bihar Land Reforms Act - Section 2(O); ;Service Tax Law - Section 65; ;Service-tax Rules, 1994 - Rule 6 and 6(1)

Reported in : [2005]128CompCas618(Cal),(2005)197CTR(Cal)633,2006[4]STR3

legal concepts, one cannot mean the other unless so specified under the relevant Act. This is apparent from Section 81 of the Finance Act, 1994, wherein the Explanation was appended to include a firm within the expression 'company'. … to whether the expression 'engineering firm' used in the definition of consulting engineer in Section 65(13) of the Finance Act, 1994, Chapter V relating to service tax includes a company.Submission on behalf of the appellants :2. Dr. Pal

National Agricultural Co-operative Marketing Federation of India Ltd. ...

Court : Supreme Court of India

Subject : Trusts and SocietiesDirect Taxation

Acts : Multi State Co-operative Societies Act, 1984; Income Tax Act, 1961 - Sections 80P(1), 80P(2), 81 and 81(1); Income Tax Act, 1922; Finance Act (No. II) 1967; Income Tax (Amendment) Act, 1998; Income Tax (Amendment) Act, 1999; Bombay Municipality Boroughs Act, 1925 - Sections 73; Madras General Sales Tax, 1959; Payment of Bonus Act, 1976; Constitution of India - Articles 14, 19(1), 32, 136 and 226

Reported in : AIR2003SC1329; (2003)181CTR(SC)1; 104(2003)DLT876(SC); JT2003(3)SC217; 2003(2)KLT890(SC); (2003)3MLJ107(SC); 2003(3)SCALE414; (2003)5SCC23; [2003]3SCR1

xxx xxx(c) a society engaged in the marketing of the agricultural produce of its members'. 4. By the Finance Act (No. II) 1967, Section 81 was omitted and its provisions re-enacted as Section 80P of the 1961 Act. … The Bill was passed after obtaining the accent of the President and became the Income Tax (2nd Amendment) Act, 1999 (Act No. 11 of 1999).11. The appellants impugned this amendment before the Delhi High Court under Article 226.

M/S Shivagrico Implements Ltd. Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2002)(149)ELT716TriDel

and final products on 17.3.1994. with effect from 1.8.1997 Section 3-A was inserted by Section 81 of the Finance Act, 1997 (26 of 1997), providing for charging excise duty on the basis of the capacity of production in … is no sale. Book adjustment is also a form of payment. (2) Duke & Sons vs CCE, Pune, 1999 (107) ELT 196 (T) - Transfer of goods from appellants' one factory to another was a transaction of

The Himalaya Drug Company Vs. M/S. S.B.L. Limited

Court : Delhi

Subject : Intellectual Property

CS(OS) No. 111/2006. In between, Trade and Merchandise Marks Act, 1958 was amended to new legislation Trade Marks Act, 1999 applicable with effect from 15th September, 2003. Under the saving clause of Section 159(4) of the new Act, … or numeral or any combination thereof; (v) trade mark means (i) In relation to Chapter X (other than section 81), a registered trade mark or a mark used in relation to goods for the purpose of indicating or

Laxmi Steel Rolling Mills Vs. Union of India

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A

Reported in : 1999(65)ECC382; 1999(111)ELT695(P& H)

Matched in: Citation 1999(65)ECC382; 1999(111)ELT695(P& H)

K. Venkata Reddy Vs. Commissioner of Income Tax, A.P.ii, Hyd. and Anot ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1997 - Sections 33(1), 68(2), 88, 90 and 90(1); Central Treasury Rules - Rules 79, 80 and 81; Voluntary Disclosure of Income Scheme, 1997; Kar Vivad Samadhan Scheme, 1998; Indian Income Tax Act, 1922 - Sections 4(1); Limitation Act, 1908 - Sections 20; Finance Act, 1977 - Sections 67 and 67(1); Income Tax Act, 1961 - Sections 119(2); Finance (Amendment) Act, 1998 - Sections 90(2)

Reported in : 2001(4)ALD51; 2001(4)ALT160

the case of Kangold (India) Ltd., (supra) with referenceto the Voluntary Disclosure of Income Scheme, 1997 under the Finance Act, 1997. In that case the petitioner made a declaration on December 30, 1997 under the scheme. As per … 1994-95, showing the tax arrears at Rs.74,390/- and Rs.1,14,598/- respectively, A certificate of Intimation in Form 2-A under Section 90(1) of the Finance (No.2) Act, 1998 was issued to the petitioner. In terms of the Intimation, the … relevant Treasury Rules dealing with payment of cheques i.e., Rules 80 and 81 of Central Treasury Rules, in order to consider the rival contentions:'80. Demand