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The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

the sale of incremental production and as such it is not liable to pay tax thereon provider under Section 26 (2) of the Bihar Finance Act during the period under reference. The respondent No: 4, by the impugned … exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … the area which has now fallen into the State of Jharkhand under Section 84 of the Bihar Re-organisation Act, 2000 (hereinafter referred to as the Act) and the authorities have wrongly held that after the unit has fallen

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 … in view of the nonobstante clause even the requirement of Rule 57-I, or for that matter even of 26 Section 11A are not attracted.28. Then, even if the two provisions being Section 112 (2)(b) and Rule 57-I

Gaurav Gupta Vs. State and ors.

Court : Rajasthan

Subject : Civil

Acts : Rajasthan Finance Act, 2000 - Sections 18 and 31; Rajasthan Stamps Law (Adaptation) Act, 1952 - Sections 26 and 56(1); Constitution of India - Article 254 and 254(2); Rajasthan Stamps Rules - Rule 73

Reported in : 2001(2)WLN67

common judgment and order as common question of law is involved in all these petitions. (2). The Rajasthan Finance Act, 2000 (for short 'the Act') received the assent of the Governor on 9th May, 2000. Chapter 6 relates to … by a Collector under Chapter IV and Chapter V and under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the Chief Controlling Revenue-authority. (2)..... (3).....' (4). Under

S. Bharat Kumar and Others Vs. Government of Andhra Pradesh and Others

Court : Andhra Pradesh

Subject : ConstitutionElectricity

Acts : Constitution of India - Articles 14, 19(1), 38(2), 45, 48, 200, 213, 226, 254 and 300-A; Andhra Pradesh Electricity Reforms Act, 1988 - Sections 3, 5, 9(2), 10(7), 11(3), 12, 21(2), 14, 15, 16, 18, 19, 23(4), 25(5), 26(7), 28, 29, 30, 31, 37, 38, 39, 40, 41, 42, 43, 44 and 54(2); Andhra Pradesh Electricity Reforms (Transfer Scheme) Rules, 1999 - Rules 4, 6, 7, 8, 9 and 10; Electricity Supply Act, 1948 - Sections 3(1), 49, 57-A, 76 and 78-A; Indian Electricity Act, 1910 - Sections 52; Electricity Regulatory Commission Act, 1998 - Sections 18 and 19; Andhra Pradesh Electricity Regulatory Commission (Conduct of Business) Regulations, 1999

Reported in : 2000(6)ALD217; 2000(6)ALT1

Matched in: Citation 2000(6)ALD217; 2000(6)ALT1

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … 2007. Term sheet dated 5th July, 2003 and agreement dated 2nd May, 2000. . the Hutch group was controlling 8 companies in India and operating … Tribunal in regard to the modalities of working out the relief. But, the impugned amendment brought about by Section 26 is not for that purpose. Assuming that it was the legislative policy not to grant set-off in respect

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 … High Court was subsequently followed in Commissioner of Income Tax, Chennai versus Sri Renuga Textile Mills Limited (2012) 26 TAXMAN108(Madras). The subsequent decision refers to Section 10B(2), clauses (ii) and (iii). Reference was made to CBDT Circular

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 … department's demand of CVD) under various Exemption Notifications. In this connection, they cited the Notifications, No. 127/84-CE dated 26.5.84 and No. 55/91-CE dated 25.7.91.5. The Commissioners adjudicating the dispute followed the Supreme Court's ruling in Khandelwal Metal

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 … reliance was placed on Suraj Mall Mohta v. A.V. Visvanatha Sastri (1954) 26 ITR 111 and S.C. Prashar v. Vasantsen Dwarkadas : [1963]49ITR1(SC) . 17. … 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

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 … passed in Samsung Electronics Co. Ltd. v. Income Tax Officer, ITA Nos. 264-266/Bang/2002.7. An appeal was made from the order of the ITAT to the

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Service Tax

Reported in : (2005)3SOT121(Mum.)

to be noted that both in section 80HHE and in the amended provision of section 10B introduced by Finance Act, 2000 the exemption/deduction is available to items which are exported or transmitted from India by "any other means". This … 80HHE.3. The learned CIT(A) erred in not giving retrospective effect to the CBDT Notification No. SO 890(E) dated 26-9-2000, which allowed benefit of section 10B and section 80HHE to human resource services.4. The learned CIT(A) erred in