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Chandraprabha Charitable Trust Vs. State of Kerala

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1991 - Sections 35, 35(1), 35(2), 37(5), 39, 39(1), 39(6), 41 and 41(2); Finance Act, 2000; Income Tax Act, 1961

Reported in : (2007)209CTR(Ker)432; [2007]292ITR122(Ker)

as a return filed under Section 35(1) of the Act. This position is made very clear by the Finance Act, 2000 by adding Explanation to Section 39(6). Explanation was made effective from 11th April, 1991. Explanation and the time-limit

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is … reference to Section 56(1) of the Act of 94 read with Rule 35 of the Rules, 1995 that it was incumbent upon the assessing authority

C.I.T and Anr Vs. M/S Yokogawa India Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

of Section 10A, as amended, which could be suggestive of the fact that by the amendment made by Finance Act, 2000, Section 10A had changed its colour from being an exemption section to a provision providing for deduction. Yet, Section … years, or of any previous year, relevant to any subsequent assessment year,- section 32, section 32A, section 33, section 35 and clause (ix) of sub- section (1) of section 36 shall apply as if every allowance or deduction

Allahabad Bank Vs. Canara Bank and Another

Court : Supreme Court of India

Subject : BankingCompany

Acts : Companies Act, 1956 - Sections 19, 232(1), 442, 445, 446, 529A and 537; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19, 20, 22, 25 and 34; Constitution of India - Articles 226, 227 and 323A; Banking Regulation Act, 1949 - Sections 5; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970; Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 - Sections 3; Industrial Finance Corporation Act, 1948; State Financial Corporations Act, 1951; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Companies (Amendment) Act, 1960; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Old Companies Act, 1913 - Sections 171; Banking Companies Act, 1949 - Sections 45C; Civil Procedure

Reported in : 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

Matched in: Citation 2000(3)ALLMR(SC)475; 2000(2)CTC723; JT2000(4)SC411; 2000(3)SCALE169; (2000)4SCC406; [2000]2SCR1102; AIR 2000 SC 1535; MANU/SC/0262/2000

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(117)LC307Tri(Mum.)bai

case of Chemco Pulp & Tissue v. CCE . The CEGAT was concerned with Section 112 of the Finance Act, 2000 which held that HSD oil is not an input under Rule 57A or under Rule 57B retrospectively from … right has accrued to the department by issuance of show cause notice, the Supreme Court held in para 35 as under: 35. ...It is relevant to note here that in the present case the question of divesting

Sangam Spinners Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules 1944 - Rule 57G read with Rule 57B; Central Excise Tariff Act, 1985 - Chapter 55

any time during the period commencing on and from 16th March, 1995 and ending with the day of Finance Act, 2000 which received assent of the President on 1st April, 2000.In Civil Appeal No. 476 of 2003:The appellants are … deals with levy of excise duty on manufactured goods other than salt. Rule 43 to Rule 57 under Section A of Chapter V provides the general provisions. Rule 57 speaks of finances and penalties. Rule 57A provides

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 … credit etc. Against this order of remand, passed by the CEGAT, this appeal has been filed under Section 35(L) of the Act in this Court which, on admission, was listed for final disposal.3. We have heard Mr.

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

Subject : Service Tax

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 … 1. Whether the removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of Services by an Amendment of 2012 and … Assn. and Ors. v. Union of India and Ors. [2013 (3) KLJ 354], which was affirmed by a Division Bench in Union of India v.

M/S. Wipro and 50 Others Vs. Cce Bangalore - I and Others

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

clause that has to be inserted only from the date to be notified by Sec 109 of the Finance Act and as such no Notification was issued, appeal lies to the Tribunal in terms of Sec 35 B … in the case of Kholapur Cane Sugar Works Ltd., Vs.UOI reported in 2000 (119) ELT 257 SC.2. Shri.Ravindran appearing for the appellants M/s.Wipro Ltd., in … jurisdiction may direct the Department to return the pre-deposit amount which has already been paid in terms of Section 35 F of the Act, in pursuance of the stay order.6. Shri.Lakshminarayan appearing for the appellants M/s.Bellar Steels Ltd.,

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … with little or no oral argument on the point, in Malkin v Birmingham City Council (unreported) 12 January 2000, a claim for breach of statutory duty. The judgment of the Court of Appeal in this case recorded … delle Finanze dello Stato v SpA San Giorgio (Case 199/82) [1983] ECR 3595("San Giorgio"), EU law required there to be an effective remedy for monies