Advanced Search Results

State of Jharkhand and ors. Vs. Voltas Ltd., East Singhbhum

Court : Supreme Court of India

Subject : Sales Tax

Acts : Companies Act, 1913; Constitution (Forty Sixth) (Amendment) Act, 1982; Constitution of India - Articles 248 and 366; Bihar Sales Tax Act - Sections 21 and 21(1); Rajasthan Sales Tax Act - Sections 5(3); Bihar Finance Act - Sections 24 and 58; Bihar Sales Tax Rules - Rule 13A; Rajasthan Sales Tax Rules - Rule 29(2)

Reported in : [2007(3)JCR215(SC)]; JT2007(6)SC574; 2007(7)SCALE32; (2007)9SCC266; 2007[7]STR106; (2007)7VST317(SC); 2007AIRSCW3549

authority and other officers. The assessing authority was directed to make a re-assessment. As per the proviso to Section 24 of the Bihar Finance Act, the assessing authority was supposed to complete and pass the re-assessment order pursuant … itself or in the rules framed in exercise of the powers conferred by Section 58 of the Bihar Finance Act..In our considered opinion Sub-clause (i) of Clause (a) of Section 21(1) read with Rule 13A of the Rules … Sales Tax Rules which was also amended by a notification dated 1stFebruary, 2000 read as follows:Rule 13A. Deduction in case of works contract on account

Commissioner of Income Tax Vs. Emilio Ruiz Berdejo and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(10), 2(24), 4, 4(2), 5(2), 9, 9(1), 14, 17, 90, 90A, 91, 115JAA, 139(1), 139(4), 140A, 140A(1), 142(1), 143, 143(1), 143(3), 144, 147, 148, 153A, 154, 155, 156, 190(1), 191, 192, 192(1), 192(1A), 200(3), 201, 201(1), 201(1A), 207, 208 to 219, 221, 234A, 234B, 234C, 245D(4), 250, 254, 260, 260A, 262, 263, 264 and 271C; Finance Act, 2000 - Sections 2; Taxation Laws (Amendment) Act, 2000; Taxation Laws (Amendment) Act, 2001

Reported in : (2010)228CTR(Bom)145

where such shortfall is on account of increase in the rate of surcharge under Section 2 of the Finance Act, 2000 (10 of 2000), as amended by the Taxation Laws (Amendment) Act, 2000 (1 of 2001), and the assessee … or Section 263 or Section 264 or an order of the Settlement Commission under Sub-section (4) of Section 245D, the amount of tax on which interest was payable under Sub-section (1) or Sub-section (3) of this section

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 … seek to challenge the constitutional validity of the latter part of Clause (v) of the first proviso to Section 17(2) of the Income Tax Act, 1961 [appearing in the section after Clause (vi)] to the extent it

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 … no substance in submissions of the assessee, and accordingly, reject the same. 24. Accordingly, assessee's ground of appeal against levy of surcharge, on income tax … 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

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 … learned Appellate Authority allowed the appeal, and held, that the present appellants are liable to pay interest @ 24% p.a. from 12.6.2000 till the date of payment, in view of the provisions of Section 112. It was

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … then there is no service. With this in mind, it would be instructive to analyse the provisions of Section 65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other … 529-532)(ii) Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 STT 245 wherein the Hon'ble Supreme Court in para Nos. 37, 39 and 40

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

control, permissive use and license would fall within the meaning of transfer of right to use. However in 2000, the Supreme Court held in 20th Century Finance Corporation that mere use would not constitute a deemed sale, … impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … the point of view of the transferor it is an alienative fact. 24. Corpus Juris Secundum defines transfer as follows: (Volume 87, p. 892) The

3-a Associates and Ots Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2003)(155)ELT366Tri(Kol.)kata

vide his Order-in-Original dated 3.1.2000 sanctioned the refund claims to the appellants accordingly.1.5. Thereafter, Section 117 of the Finance Act, 2000 validated the collection of Service Tax under Rule 2(i)(d)(xii) & XVII of the Service Tax Rules, 1994 with … President. It further clarified that in the event of non-payment, such Service Tax so refunded with interest @ 24% per month, shall be recoverable from the date immediately after the expiry of the said period of thirty

Maharaja Shree Umaid Mills Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2003)(158)ELT734TriDel

of the Finance Act, 2000, then in addition to the recovery of credit, interest at the rate of 24% per annum shall be payable from the date immediately after the expiry of the said period of 30 … was also ordered. The said recovery was ordered in terms of provisions contained in Section 112(2) of the Finance Act, 2000. The said Section 112(2) was incorporated in the Finance Act to validate the denial of credit of duty

Kunal Anand Vs. State of Jharkhand and Ors

Court : Jharkhand

Subject : Land Acquisition

Games­ 2007, a meeting was held on 24.09.2004 in presence of the then Chief Minister­Housing Minister, Development Commissioner, Finance Secretary, Housing Secretary, Managing Director of Jharkhand State Housing Board and others. In the said meeting, a decision … wholly without jurisdiction, in as much as, Section 24(3)(b) and Section 27 of the Jharkhand State Housing Board Act, 2000 are not applicable in the facts of the present case. A further prayer has been made seeking quashing