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Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

Act 2001 (14 of 2001), sec. 4(ii), for “sub-clauses (i) to (v)” (w.e.f. 1-4-2002). 18 Substituted by the Finance Act 2000 (10 of 2000), sec. 4, for Explanation 3 (w.e.f. 1-4-2001). Explanation 3 before substitution, stood as under: “Explanation … to royalty and as this was so, the same constituted taxable income deemed to accrue in India under section 9(1)(vi) of the Income Tax Act, 1961 [“Income Tax Act”]., thereby making it incumbent upon all such persons … OF2012CIVIL APPEAL No.4420 OF2012CIVIL APPEAL No.10114 OF2013CIVIL APPEAL No.10097 OF2013CIVIL APPEAL NOS. 10112-10113 OF2013CIVIL APPEAL No.10106 OF2013CIVIL APPEAL NOS. 8954-8955 OF20181 CIVIL APPEAL NOS. 10115-10117

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

in Part III of First Schedule of the Finance Act, 1999, have also been correspondingly introduced in the Finance Act, 2000, in Part I of the First Schedule, so as to make it applicable to assessment year 2000-2001 which … of Madurai District Central Co-operative Bank Ltd. v. Third Income-tax Officer, Madurai 101 ITR 24. Pages 29 to 31 and 36 of that judgment may … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the

Uttam Steel Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 12; Central Excise Act, 1944 - Secttion 11B; General Clauses Act, 1897 - Sections 6

Reported in : 2003(4)ALLMR829; 2003LC898(Bombay); 2003(158)ELT274(Bom); 2004(1)MhLj497

words 'one year' for the words 'six months' wherever they occurred. Similarly, in the submission of the petitioners, Section 101 of the Finance Act, 2000 amended Section 11B of the Act by substituting the words 'one year' for … the petitioners, it would not be open to the Revenue to ignore the statutory changes introduced by the Finance Act, 2000 and disregard the substituted provision which allowed a rebate claim to be filed within one year from the

indo-nippon Chemicals Co. Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Gujarat

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 11B, 11B(1) and 11B(2); Central Excise Rules, 1944 - Rule 57F; Limitation Act, 1963 - Sections 4 to 24 and 29(2)

Reported in : 2002(82)ECC657; 2005(185)ELT19(Guj); (2002)3GLR8

months as was the period fixed prior to its substitution with one year with effect from 12-5-2000 by Section 101 of the Finance Act, 2000. Sub-section (1) of Section 11B in fixing period of limitation uses the words … out that it is only after insertion of Section 2A to the Act by Section 91 of the Finance Act, 2000 with effect from 12-5-2000 that reference to the expressions 'duty of excise' or 'duty' will prospectively be construed

Simplex Global Impex Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)LC114Tri(Delhi)

of both the sides. Section 11B of the Central Excise Act was amended by Section 101 of the Finance Act, 2000 with effect from 12-5-2000. After the amendment, the refund claim is required to be filed before the expiry

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

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

by the Courts over the years, has found statutory recognition in Section 2(42C), which was inserted by the Finance Act, 1999 with effect from 1.4.2000. He also invited our attention to Section 50B providing for computation of capital

Fabworth (India) Ltd. and Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2002)(147)ELT478Tri(Mum.)bai

proviso to Section 3(1) of the Central Excise Act, as it stood prior to its amendment by the Finance Act 2000, reads as under:- Provided that the duties of excise which shall be levied and collected on any excisable … the Customs Act, 1962 (52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975)".(3.2) Notification No. 101/93-CE dated 27.12.93, issued under Section 5A of the Central Act, exempted all excisable goods manufactured in a 100%

Wallfort Shares and Stock Brokers Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2005)96ITD1(Mum.)

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … Court again in the case of Sole Trustee Lokashikshana Trust v. CIT, 101 ITR 234 (SC) and of Bombay High Court in the case of … the case of the assessee in relation to assessment orders under section 143(3) for assessment years 2001-2002 and 2000-2001 respectively. These appeals have been referred to us as a Special Bench to decide the following issues: 1.

Vinar Systems Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Excise

Reported in : (2003)(158)ELT297Tri(Kol.)kata

the show cause notice by following the amended provision of Section 11A(1) read with Section 110 of the Finance Act, 2000. Shri Bagaria's contention is that the show cause notice was issued in the year 1998 and as such … issued and adjudicated. The Larger Bench in the case of Atma Steels has clearly laid down in para 101(d) that :- "101(d) Recourse can be had to the provisions as prevailing at the time of initiation of

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax … self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any … Simonds in Governor General in Council v. Province of Madras at p. 101 in the context of concepts of Duties of Excise and Tax on