Advanced Search Results

Tata Cummins Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 22; Bihar Reorganization Act, 2000

Reported in : [2006(4)JCR155(SC)]; 2006(7)SCALE468; (2006)6SCC336; [2006]148STC199(SC); 2006(2)LC1134(SC)

Jharkhand, thereafter, issued Notifications being S.O.No. 65, 66 and 67 all dated 12.1.2002 in exercise of power under Section 22 of Bihar Finance Act, 1981, (Bihar Act of 1981) and allowed the benefits in terms of the provisions … Industrial Policy, 2001 read with S.O. Nos. 65, 66 and 67 all dated 12.1.2002 issued under the Bihar Finance Act, 1981 with other consequential benefits.3. To determine the issue, it is necessary to notice the relevant facts, laws, … 31.12.2003, which was ultimately allowed.4. In the meantime, the State of Bihar was reorganized under the Bihar Reorganization Act, 2000 and two successor States of Bihar and Jharkhand were created. The petitioner - Tata Cummins Ltd. having its

Tata Cummins Ltd. Vs. State of Jharkhand Through Commissioner of Comme ...

Court : Jharkhand

Subject : Sales Tax

Acts : Companies Act, 1956; Bihar Finance Act, 1981 - Sections 22; Bihar Reorganisation Act, 2000; Constitution of India - Article 226

Reported in : [2006(2)JCR146(Jhr)]; [2006]148STC190(Jharkh)

Notifications being SO, Nos. 65, 66 and 67 all dated 12th January, 2002 in exercise of power under Section 22 of Bihar Finance Act, 1981 (Bihar Act 5 of 1981) and allowed the benefits in terms of the … 2001 read with SO Nos. 65, 66 and 67. all dated 12th January, 2002 issued under the Bihar Finance Act, 1981 with other consequential reliefs. Alternative prayer has also been made for issuance of a writ in the … WP (T) No. 2587 of 2003.6. In the meantime, the State of Bihar-was reorganized under the Bihar Reorganisation Act, 2000 and two successor States Bihar and Jharkhand were created. The petitioner Tata-Cummins Ltd. having its Office at Jamshedpur,

Commissioner of Income Tax Vs. Ms. Sadhna Chadha

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 23, 143(1) and 260A; Finance Act, 2000 - Sections 25B; Taxation Laws (Amendment) Act, 1976

Reported in : (2004)188CTR(Del)78; 2004(74)DRJ299; [2004]270ITR534(Delhi)

property' or under the head 'income from other sources'?''(3) Whether the provisions of Section 25B introduced by the Finance Act 2000 is clarificatory in nature and thereforee have retrospective effect ?'2. The material facts, which lie in a narrow … the heads into which different categories of income included in the total income have been classified. As per Section 22 of the Act, the basis of charge of income from house property is its 'annual value'. The annual

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales TaxCivil

Acts : Companies Act, 1956; Central Sales Tax Act, 1956; Bihar Finance Act, 1981 - Sections 2, 3, 3(1), 3(9), 7, 7(3), 12, 13, 13(1), 13(2) and 16; Bihar Reorganisation Act, 2000; Central Sales Tax (Amendment) Act, 1957 - Sections 14, 22 and 23; First Schedule of the Industries (Development and Regulation) Act, 1951; Uttar Pradesh Trade Tax Act, 1948 - Sections 4A(6); General Clauses Act - Sections 4A; Income Tax Act, 1961 - Sections 15C

Reported in : AIR2005SC2871; 2005(2)BLJR1168; 2005(99)ECC689; [2005(2)JCR235(SC)]; JT2005(3)SC582; (2005)4SCC272; [2005]140STC284(SC)

(HRM). It is registered as a dealer both under the Central Sales Tax Act, 1956 and the Bihar Finance Act, 1981 (1981 Act). It was granted an industrial licence for expansion of its existing industrial unit located at … of Bihar acknowledged that the Appellant was 'going to diversity its plant'. In terms of the Bihar Reorganisation Act, 2000, the State of Jharkhand was created with effect from. 15.11.2000, as a result whereof, inter alia, the 1981 … sale;' 20. Section 14 provides for registration of dealers. Section 16 mandates filing of return by a dealer. Section 22 empowers the State Government to permit any dealer, or class or description of dealers who are running manufacturing

Ksl and Industries Ltd. Vs. Arihant Threads Ltd. and ors.

Court : Supreme Court of India

Subject : SICABanking

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 2, 3, 15 to 19, 19A, 20, 21, 22, 22(1), 22A, 25, 29, 32 and 32(1); Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 25, 28, 29, 30, 34, 34(1) and 34(2); Income Tax Act, 1961 - Sections 72A; Companies Act, 1956 - Sections 529(1) and 529A; Foreign Exchange Regulation Act, 1973; Urban Land (Ceiling and Regulation) Act, 1976; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951 - Sections 29 and 46B; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Small Industries Development Bank of India Act, 1989; Code of Civil Procedure (CPC) , 1908 - Sections 9; Recovery of Debts Due to Banks and Financial Institutions (Amendment) Act, 2000;

Reported in : IV(2008)BC421(SC); 153(2008)DLT27(SC); 2008(12)SCALE42; (2008)9SCC763

In paragraph 30 of the decision, it was inter alia observed;Furthermore, Section 30, after amendment by the Amendment Act, 2000, gives a right to any person aggrieved by an order of the Recovery Officer, to prefer an appeal … the Debt Recovery Appellate Tribunal, Delhi (`DRAT' for short) and held that in view of the provisions of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereafter referred to as `SICA'), no recovery proceedings could … was the predecessor of the Stressed Assets Stabilisation Fund (`SASF' for short), financed the project undertaken by the Company by way of foreign currency loan

Commissioner, Commercial Taxes and anr. Vs. Swarn Rekha Cokes and Coal ...

Court : Patna

Subject : Sales Tax

Acts : Bihar Reorganisation Act, 2000 - Sections 2, 84 and 85; Bihar Finance Act, 1981 - Sections 7, 7(3), 13(1), 22 and 23; Central Sales Tax Act, 1956 - Sections 3, 4 and 5

Act, the Acts (specified in the notification) in vogue in the erstwhile State of Bihar, including the Bihar Finance Act, 1981, rules framed thereunder and the statutory forms, circulars and notifications etc. issued thereunder have been adopted, with … Governor of Bihar In the successor State of Jharkhand upon division of the State under the Bihar Reorganisation Act, 2000 and entitlement of respondent No. 1 to the benefits of sales tax exemption on purchase of raw materials … The learned Single Judge held that in view of the provisions of Sections 84 and 85 read with Section 2 (f) of the Bihar Re-Organisation … on purchase of raw materials in terms of Statutory Order 478 dated 22.12.1995 of the Commercial Taxes Department.2. Respondent No. 1 M/s. Swarn Rekha Cokes

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec (c)(i) … assessee which is beyond the control and power of the assessee. Our attention was also invited to page 22 of the paper book containing a certificate signed by the Architect of the assessee i.e. Candid Design Consortium

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … sales tax for a period of seven years up to September 11, 2000. The petitioner enjoyed the said benefits of sales tax exemption from September … payment of tax, such power of withdrawal cannot be exercised by the State Government. He further submitted that Section 22 of the Orissa General Clauses Act provides that where by an Orissa Act a power to make or

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Interest Tax Act, 1974 - Sections 2, 2(5), 2(7), 3(1), 3(1C), 3(2), 4, 4(1), 4(2), 5, 6, 6(2), 7, 9, 9(1), 10, 10A, 18, 21, 26C, 28 and 119; Income-tax Act, 1961 - Sections 2(7A), 2(24), 2(28A), 2(45), 4, 5, 5A, 14, 15, 16, 24, 40, 43D, 44, 44AD, 44D, 115J, 116, 119 and 147; Companies Act, 1956 - Sections 4A; Finance Act, 1991; State Financial Corporations Act; Finance Act, 1988; Hotel Receipts Tax Act, 1980; Finance Act, 1980; Unit Trust of India Act, 1963 - Sections 9(2),19(1)(3), 19(3), 21, 22 to 25B, 25B(1) and 25B(2), 32, 32(1) and 52; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 2000; Unite Trust of India (Amendment) Act, 1966 - Sections 2(1); Wealth Tax Act, 1957; Super Profit-tax Act, 1963; Companies (Profit) Surtax Act, 1964; Rent Control Act; Public Premises

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

stated above, since 1991, the market borrowings of the Central Government have increased manifold times and, therefore, by Finance Act, 2000 the levy has been withdrawn after 31-3-2000. During the Accounting Year ending 31-3-2001, Government of India had to … and, if so, whether interest accruing to UTI from loans advanced by it stands exempted in view of Section 22 of the UTI Act, 1963? B. If the answer to question No. A is in the negative then

P.G. and Sawoo P. Ltd. and anr. Vs. Assistant Commissioner of Income-t ...

Court : Kolkata

Subject : Direct Taxation

Acts : West Bengal Premises Tenancy Act; ;Income Tax Act - Sections 2, 2(45), 4, 5, 14, 22, 23, 23(1), 25B, 143(1), 147, 148, 148(2), 149(1), 234B and 234C; ;Finance Act, 2000 - Section 25B

Reported in : (2008)221CTR(Cal)36,[2008]307ITR243(Cal),[2009]176TAXMAN326(Cal)

Hope (India) Ltd.'s case : [1999]238ITR740(Cal) has been accepted by Parliament when Parliament introduced Section 25B by the Finance Act of 2000 with effect from April 1, 2001, relevant to the assessment year 2000-01. As a result of … to whether additional or extra rent attributable to preceding years of account which could not be taxed under Section 22 of the Act should be taxed under the head 'Income from other sources'. The said question was decided