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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

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 … 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 … and 189.CIT, Patiala v. Shahzada Nand and Sons and Ors. 60 ITR 392 (SC), at pages 399 to 401.Vikrant Tyres Ltd. v. First ITO 7.

itw Signode India Ltd. Vs. Collector of Central Excise

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 10, 12, 12A, 173, 173(1), 173(2), 173(4), 173B, 173B(2), 173B(5) and 173C; Central Excise Act, 1944 - Sections 2, 4 and 11A; Finance Act, 2000 - Sections 110; Validating Act

Reported in : 2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48

10 has then no application.' The Parliament has amended Section 11A of the Central Excise Act, 1944 by Finance Act, 2000 (10 of 2000) with effect from November 17, 1980 with a view to change the basis of the … equal work Held, It is one thing to say that having regard to the provisions contained in Article 39(d) read with Article 14 a Court invokes the doctrine of equal pay for equal work but the same

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

Commission for the first time issued a tariff order on 5th May, 2000 fixing the tariff for electrical power for the year 2000-2001. On 15th … which may be allowed by the State Government in accordance with Sections 39 and 63 of the Electricity Supply Act, 1948 and subsidies, if any, … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are … the Maharashtra Electricity Regulation Commission (for short 'the Commission') passed under Section 29 of the Electricity Regulatory Commission Act, 1998 (for short 'ERC Act') determining and fixing the tariff for electrical power at rates lower than the

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 … not cover the topic was answered in the following manner, in paragraph 39: 39. Petitioners' reference to legislative practice as determining the scope of the

initiating Explosives Systems Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2008)9STR509

for collecting the service tax, are ultra vires the Act itself. The said sub-rules are accordingly quashed". However Finance Act, 2000 made validation of certain action taken under Service Rules through Sections 116 and 117 of the said Act … by 65(25) of Finance Act, 1994 and the activity carried out by the agent does not attract that section. The Department had forceably realized the service tax amounting Rs. 64,94,422/- from the Appellant which should be refunded … Agencies v. Dy. Commr. of Agri Tax & S.T. 1988 (Supp) SCC 394 and judgment of Hon'ble High Court of Calcutta in Ganesh E &

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)

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 … the Act, it shall 21 Inserted by the Finance Act 2017, sec. 39 (w.e.f. 1-4-2018). 33 have the same meaning as assigned to it in … 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

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior … notices dated 30.03.2005 by which the First Respondent wanted to re-open the assessment for the Assessment Years 1999- 2000 (C.S.T. No.631067/1999-2000) under the Central Sales Tax Act and again for the years 1999-2000 (TNGST No.1340636/99-2000), and 2000-2001 … 23/2010, 62/2010, 232/2010, 279/2010, 377/2010, 112/2011, 137/2011, 181/2011, 207/2011, 278/2011, 243/2011, 372/2011, 398/2011, 381/2011, 468/2011, 547/2011, 107/2012, 125/2012, 196/2012, 263/2012, 404/2012, 567/2012, 145/2013, 241/2013, 454/2013,

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the