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The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

be, of that section, and subject to the condition specified in sub sections (4) and (4A) of that section. 10. Section 115JB was inserted by Finance Act, 2000 w.e.f. 1.4.2001. It contained (iv) to the Explanation. We have … as to phase out the deduction completely by assessment year 2005- 06. Section 115 JB was introduced by Finance Act, 2000 with effect from 1.4.2001 i.e. with effect from the assessment year 2001-02 replacing the erstwhile Section 115JA. As

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to the deduction referred to in this sub-section only for the unexpired period … KHANNA, J.: This appeal by the Revenue pertains to assessment year 2004-05 and relates to interpretation of Section 10B of the Income Tax Act, 1961 (Act, for short).2. By order dated 11th May, 2011, the following substantial

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision at

M/S. Tata Motors Ltd. Vs. Union of India Through the Secretary, Minist ...

Court : Mumbai

Subject : Service Tax

4 (as amended by Section 94 of the Finance Act, 2000 (10 of 2000); Valuation Rules, Rule 6; Finance Act, 2000, Section 4(1)(a), 4(3)(d); Constitution of India, Article 226- Central Excise- “transaction value”- Car manufacturers (Petitioners) sell vehicles to dealers-

itw Signode India Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 10, 12, 12A, 173, 173(1), 173(2), 173(4), 173B, 173B(2), 173B(5) and 173C; Central Excise Act, 1944 - Sections 2, 4 and 11A; Finance Act, 2000 - Sections 110; Validating Act

Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48

10 has then no application.' The Parliament has amended Section 11A of the Central Excise Act, 1944 by Finance Act, 2000 (10 of 2000) with effect from November 17, 1980 with a view to change the basis of the

Anand Nishikawa Co. Ltd. Vs. Commissioner of Central Excise, Meerut

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A and 35(L); Central Excise (Amendment) Act, 1980 - Sections 11A; Central Excise (Amendment) Act, 2000 - Sections 11A; Finance Act, 2000; ;Central Excise Rules - Rule 10

Reported in : AIR2005SC3660; 2005(102)ECC417; 2005(188)ELT149(SC); 2005(7)SCALE459; (2005)7SCC749

classification list system had changed to classification declaration system where approval was no longer required. Subsequently, in the Finance Act, 2000, the Parliament retrospectively validated actions taken under Section 11A of the Act so as to overcome the decision … consideration, this question, involved in this appeal, it would be fit and proper to refer to erstwhile Rule 10 of the Central Excise Rules and Section 11A of the Act prior to and after its amendment in

The Commissioner of Income Tax, Delhi-ii, New Delhi Vs. Motor General ...

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 10(2), 36(1), 115J, 119, 139(1), (4), 140A, 140A(1), 142(1), 143, 143(1), (3), 144, 147, 148, 154, 155, 156, 208, 210, 234A, 234B, 234C, 245D(1), (3), (4), 250, 254, 256(2), 260, 260A, 262, 263 and 264; DTL (Amendment) Act, 1987; DLT (Amendment) Act, 1989; Finance Act, 2000 - Sections 2; Taxation Laws (Amendment) Act, 2000; Taxation Laws (Amendment) Act, 2001; Evidence Act - Sections 114

Reported in : [2002]254ITR449(Delhi)

incomewhere such shortfall is on account of increase in therate of surcharge under Section 2 of the Finance Act,2000 (10 of 2000), as amended by the TaxationLaws (Amendment) Act, 2000, and the assessed haspaid the amount of

Cce Vs. Ttk Health Care Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

of Section 65 of the Finance Act, 1994 with retrospective effect under Sections 116 and 117 of the Finance Act, 2000, the department issued a show-cause notice to recover the amount from the respondents. This demand was contested on

All India State Bank Officers Federation and State Bank of India Offic ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 4, 5(1), 10, 10(14), 10(26), 14, 15, 16, 17(1), 17(2), 17(3), 80B, 80CCD, 80D and 119 - Schedule - Rules 6, 11(2) and 11(4); Finance Act, 1988; Finance Act, 2000; Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 - Sections 3G; Employees' Provident Funds and Miscellaneous Provisions Act, 1952 - Sections 6C; Insurance Regulatory and Development Authority Act, 1999 - Sections 3(1) and 36(1); Income Tax Act, 1922 - Sections 4(3) and 7(1); Madras General Sales Tax Act - Sections 5; Tamil Nadu Sales Tax Act; Constitution of India - Articles 14 and 21

Reported in : (2006)206CTR(Bom)562; [2007]288ITR614(Bom)

him free of cost or at concessional rate for the purposes of this Sub-clause; (iiia) [Omitted by the Finance Act, 2000 w.e.f. 1-4-2001] (iv) any sum paid by the employer in respect of any obligation which, but for such … home; (ii) 'family', in relation to an individual, shall have the same meaning as in Clause (5) of Section 10; and (iii) 'gross total income' shall have the same meaning as in Clause (5) of Section 80B. 9.

Leo Engineering (India) Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 10; ;Central Excise Act, 1944 - Sections 12B, 12C and 12D; Kerala General Sales Tax Rules, 1963 - Rules 31C, 31D and 67; Finance Act, 2000 - Sections 9 and 9(2B)

Reported in : [2006]146STC393(Ker)

the CST Act for belated payment of tax until amendment to Section 9 by inserting Section 9(2B) by Finance Act, 2000, there is specific provision for penalty Under Section 10(f) of the CST Act for collection of any amount