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Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

113 [See: (1995) 212 ITR 69]. On the contrary, a bare perusal of various Finance Acts starting from 1999 indicates that Parliament was aware of rate of tax prescribed by Section 113 and yet in the various … appeal.Points for determination:4. Two points arise for determination: Whether on the facts and circumstances of this case, the Finance Act, 2001 ('FA' for short) was applicable to 'block assessment' under Chapter XIV-B in respect of the search carried … erred in imposing surcharge at 17% on the tax amount of Rs. 97,456/- under Section 113 of the Income-tax Act, 1961 ('1961 Act') for 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

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

would be proper officers in light of Section 28(11); and (iii) The petitions challenging the constitutional validity of Section 97 of the Finance Act, 2022. [2024] 12 S.C.R. 221 Commissioner of Customs v. M/s Canon India Pvt. Ltd. … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … take into account the policy being followed by the Customs department since 1999 which provides for the exclusion of jurisdiction of all other proper officers

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)

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 … 'JCCT') pursuant to the direction dated 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 sales tax of the year 1996-97

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other provisions related to Kalyana Mandapmam ams … whereby the Division Bench of the Madras High Court dismissed the writ petition of the appellant-Association and held Sections 66, 67(o) of the Finance Act, 1994 and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994 and other … Tax is legislated by the Parliament under the residuary entry i.e. Entry 97 of List I of the Seventh Schedule of the Constitution of India.

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … and Schiemann LJJ) [2000] STC 16 as “Marks and Spencer I“. In its judgment delivered on 14 December 1999 the Court of Appeal decided to make a reference to the ECJ on part only of one of … to me to be both wrong in principle and inconvenient in practice. 97. The “could have” point goes to whether the person concerned has an

Star Pistons Pvt. Ltd. and anr. Vs. Union of India and ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2 and 173-I; Central Excise Act, 1944 - Sections 2, 11A and 35

Reported in : 2000(70)ECC387; (2000)3GLR2184

provided thereunder, there must be a dispute pending between the party and the Department [Section 95(ii)(c) of the Finance Act]. In other words, if in any case where there is no show cause notice pending nor the party … counsel also referred to a decision of this Court dated 3.12.1999 in Special Civil Application No. 1502 of 1999 and cognate matters in support of the contention that, even after the CEGAT had decided the question of … Scheme (Removal of Difficulties) Order, 1998 which has been issued under Section 97(1) of the said Act by the Central Government and stated on the

Jagatdal Jute and Industries Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)1SOT210(Kol.)

the return of income for the year, is unsustainable in law particularly in view of amendments, introduced by Finance Act, 2003 in section 43B of Income Tax Act, 1961, which are to be treated as having retrospective effect

Lokhandwala Hotels Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Show Cause Notice to the appellants and Section 11A of CEA as amended by Clause 97 of the Finance Act, 2000." And thereafter modified the order-in-original dated 26.9.2001 and disposed off the appeal before him. a) as regards … in their appeal, prayed for the SS1 exemption under Notification No. 8/99CE dt 28.2.99 for the financial year 1999-2000. This is not available to them as the aggregate value of clearances of all excisable goods for home

P.G.F. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Company

Acts : Securities and Exchange Board of India Act, 1992 - Sections 11AA and 11AA(2); Securities and Exchange Board of India (Collective Investment Schemes) Regulations, 1999 - Regulations 73 and 74; Constitution of India - Articles 226 and 248; Securities Laws (Amendment) Act, 1999

Reported in : [2005]124CompCas201(P& H); (2004)4CompLJ288(P& H); [2004]55SCL165(Punj& Har)

respondent through a writ petition filed in this Court had challenged the vires of Section 24 of the Finance Act, 1969, by which an amendment was made to the provisions of the Wealth Tax Act, 1957, to include … by 'collective investment schemes', to the investors in such schemes. The Parliament, therefore, promulgated the Securities Laws (Amendment) Act, 1999, whereby it, inter alia, added Section 11AA to the parent SEBI Act, whereby it exhaustively defined the term … In conjunction with the aforesaid provision, learned counsel, also referred to Entry 97 of the Union List, which is extracted hereunder:--'97. Any other matter not