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Asstt. Cit Vs. Unity Care and Health Services (and

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2006)103ITD53(Bang.)

ITR 594. It is only to overcome such a situation, sub-section (4) of section 45 was inserted by Finance Act, 1987, with effect from 1-4-1988.The insertion of section 47(dii) has not changed the situation. Section 47(xiii) merely excludes … appreciating the fact that the assessee-firm has transferred all its assets to the company,with effect from October 3, 2000, and the claim for depreciation is not admissible in the hands of the firm, since there were no

Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

On account of certain error apparent on the face of the record, the petitioner filed review application under Section 47 of the Bihar Finance Act and accordingly, order of review was passed. However, after expiry of two years, … the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … place of earlier rule vide notification No. SO. 43 dated 1st February, 2000. The substituted Rule 13A is quoted herein below:PercentagePercent(1)(a)Earthwork in all types of

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 … andState of Punjab v. Associated Hotels of India Ltd. [(1972) 1 SCC 472] having held that the supply of food and beverages in a hotel

Jindal Steel and Power Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2004)(96)ECC522

goods were still in the bonded warehouse, Section 61 (2)(ii) was amended as per Clause 106 of the Finance Act, 2001, whereby the above interest-free period was reduced from six months to thirty days.This amendment was made with … of 30 days, interest shall be payable at such rate or rates not exceeding the rate specified in Section 47, as may be fixed by the Board, on the amount of duty payable at the time of clearance

Cybertech Systems and Software Ltd. Vs. Assistant Cit, Range 8(1)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)7SOT230(Mum.)

of computer programmes under section 10B, as it stood prior to its substitution by section 7 of the Finance Act, 2000 (10 of 2000), shall be construed as if for the words'computer programmes', the words'computer programmes or processing or … of recruiting professional for foreign company and not for development of computer software programme. The discussion in paragraphs 47 and 48 of the aforesaid order of the Tribunal was read out. The Tribunal considered the agreement with

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

Court : UK Supreme Court

Subject : Land Acquisition

reported at [2009] UKHL 8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to … 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 … 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

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … enough to say that Mr Fleming, the respondent in the first appeal, made a claim on 23 October 2000 for repayment of input tax paid on the acquisition of three specialist sports cars some ten years before.

Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Sections 7; Bihar Finance Act, 1981 - Sections 16(9)

the assessment year 1998-99, and the rebate has been granted. It was further stated that in view of Section 47 of the Finance Act, read with Rule 32 of the Bihar Sales Tax Rules (hereinafter referred to as … or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … Party (I) Ltd. v. Assistant Commissioner of Commercial Taxes, reported in AIR 2000 Supreme Court 551, the question of imposition of penalty was considered under

M/S Kamla Aditya Construction 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 … Govt. of Jharkhand, Ranchi & Others. … … Respondents with W.P.(C) No. 4720 of 2011 Excel Venture Construction Co. (P) Ltd. through one of its

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 … Govt. of Jharkhand, Ranchi & Others. … … Respondents with W.P.(C) No. 4720 of 2011 Excel Venture Construction Co. (P) Ltd. through one of its