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Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

has brought in the necessary amendment under Section 43(6) (c) (i) (C) with effect from 1.4.2000 by the Finance Act, 1999. Section 43(6) (c) (i) (C) provides for the decrease, in a slump sale, of the w.d.v. of the assets … other assets. In other words, the sale consideration can be increased only by the difference of Rs. 12,54,932, 99. It is also pointed that it is quite erroneous to think that any of the High Courts have

Bharat Coal Product Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 16(4); Bihar Sales Tax Rules, 1976; Central Sales Tax Act, 1956 - Sections 3 and 6; Constitution of India - Article 226

Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)

P.K. Balasubramanyan, C.J.1. WP (T) 189 of 2003 relates to the assessment year 1998-99 under the Bihar Finance Act and WP (T) No. 193 of 2003 relates the assessment year 1997-98. The writ petitions are filed to … on a decision of the Patna High Court in Luxmi Hardcoke Manufacturing Company v. The State of Bihar, 1999 (1) PLJR 713. It was contended that going by the ratio of that decision, the sales effected by … inter-state sales and paid the tax accordingly. After the period prescribed by Section 16(4) of the Bihar Finance Act for filing revised returns had expired,

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

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

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 … in Mangali Impex’s case failed to 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 once a show cause notice by … the legal position existing prior to its introduction, deserves to be rejected. 99. Therefore, in our considered view, the scheme of Sections 17 and 28 … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Commissioner of Income Tax, Bangalore Vs. Infosys Technologies Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(1), 17(2) and 192; Finance Act, 1999; Securities Contracts (Regulation) Act, 1956 - Sections 2; Fourth Schedule Rules - Rules 6, 11(2) and 11(4)

Reported in : 2008BusLR235(SC); (2008)214CTR(SC)293; [2008]297ITR167(SC); JT2008(1)SC225; 2008(1)SCALE92; (2008)2SCC272

do not find merit in the contention advanced on behalf of the Department that Section 17(2)(iiia) inserted by Finance Act, 1999 w.e.f. 1.4.2000 was clarificatory and, therefore, retrospective in nature.11. We quote hereinbelow Section 17(2)(iiia), which reads as under:(iiia) … the employee was entitled to elect and obtain shares allotted to him on payment of the balance Rs. 99. The option could be exercised at any time after 12 months but before expiry of the period of

Shri Socorro N. Gracias and Others Vs. the State of Goa and Others

Court : Mumbai

Subject : Motor Vehicles

Acts : Goa Motor Vehicles Rules, 1991 - Rule 311; Motor Vehicles Act, 1988 - Sections 99, 100 and 107; General Clauses Act, 1897 - Sections 3(60) and 22; Goa Govt. Rules of Business, Rules 9 and 17; Constitution of India - Articles 154, 162, 166 and 226

Reported in : AIR1999Bom436b; 1999(3)BomCR744

Matched in: Citation AIR1999Bom436b; 1999(3)BomCR744

Anurag Pictures Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2004)90ITD669(Coch.)

deduction under Section 80HHC.Further resorting to the newly inserted provisions of Section 80HHF with effect from 1-4-2000 by Finance Act 1999 granting tax holidays to the assessees engaged in the cinematography business, the assessing officer held that such tax … computer is goods, and the matter is now before 5 Member Bench in the Supreme Court (249 ITR 99) - Tata Consultancy v. State of AP.Section 80HHC was introduced so as to avoid all these confusion.14. In

J.G. Exports Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2000)(72)ECC95

15. Counsel further drew our attention to Circular No. 15/97-Cus., dated 3-7-1997 of Govt, of India (Ministry of Finance) and also to Public Notice No. 66 dated 25-6-1997 of the Delhi Customs issued in pursuance of the … the case of Galani Infin (P) Ltd. v. CC, New Delhi - 1999 (35) RLT 3 (T) as also on a later decision of the … consignment of 215 watches covered by the shipping bill was then seized under Section 110 of the Customs Act. After the seizure, the goods were again examined by the seizing officers in the presence of CHA (Shri

Dcit Vs. S.G. Investments and Industries

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)89ITD44(Kol.)

as inserted by the Finance Act, 1997, w.e.f. 1-4-98 was later substituted by a new clause by the Finance Act, 1999 w.e.f. 1-4-2000 whereby it was provided that income received by respect of units from the Unit Trust of … against the order dated 08-01-1992 passed by the CIT(A) in the matter of an assessment order made Under Section 143(3) of the I.T.Act, 1961 for A.Y. 1998-99.2. The solitary ground raised by the revenue in this appeal