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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 arriving at the conclusion, that the assessee was entitled to get the benefit of notification till Rule 57-B is amended, and the appeal was dismissed. Then, it was held that the assessee was entitled to Modvat

Daisy Kongari and Ors Vs. State of Jharkhand and Ors

Court : Jharkhand

Subject : Education

different from the mode of appointment of teachers of affiliated Colleges. As per the provisions made in Sub Section 57 (A) of the Jharkhand State Universities Act, 2000 (Adopted) the governing body of Affiliated Minorities Colleges based on … Jharkhand, Ranchi. H.E.C. P.O. & P.S. Dhurwa, Dist.-Ranchi.3. The Secretary, Department of Finance, Government of Jharkhand, Ranchi. H.E.C., P.O. & P.S. Dhurwa, Dist.-Ranchi.4. The Director, … the Government.7. It would be relevant to refer the provisions of Section 71 of the Jharkhand State Universities Act, 2000. It deals about the payment of retiral dues like Pension, Gratuity, Insurance and Provident Fund etc., which is

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 … or tapes used for radio or television broadcasting, any patent, trade mark, 57 design or model, plan, secret formula or process, or for information concerning … 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

indo-nippon Chemicals Co. Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Gujarat

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 11B, 11B(1) and 11B(2); Central Excise Rules, 1944 - Rule 57F; Limitation Act, 1963 - Sections 4 to 24 and 29(2)

Reported in : 2002(82)ECC657; 2005(185)ELT19(Guj); (2002)3GLR8

out that it is only after insertion of Section 2A to the Act by Section 91 of the Finance Act, 2000 with effect from 12-5-2000 that reference to the expressions 'duty of excise' or 'duty' will prospectively be construed … was that no input stage credit can be obtained while manufacturing exported goods under Rule 56A or Rule 57A of the Central Excise Rules, 1944. The petitioner company had obtained Quantity Based Advance Licence under Q.B.A.L. Scheme

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that in Dai-Ichi Karkaria Ltd. v. Union of India (2000) 4 SCC 57 ; (2000) 119 ELT 516, the Supreme Court after considering the affidavit … that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … the aforesaid benefits of exemption from sales tax for a period of seven years up to September 11, 2000. The petitioner enjoyed the said benefits of sales tax exemption from September 11, 1993 but on July 30,

Beekay Steel Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxElectricity

Acts : Constitution of India - Article 226

Reported in : 2004(1)BLJR767; [2004(1)JCR504(Jhr)]; [2005]141STC263(Jharkh)

S.O. 478 and 479, both dated 22.12.1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 granting exemption from payment of Sales tax on purchase of raw materials and on sale of finished … said Notification was published in the Gazette in March, the petitioner made its application only on 21st June, 2000 and that too before the Director of Industries, who was not the competent authority as per the Notification. … raw materials under S.O. No. 478, dated 22.12.1995 read with S.O. No. 57, dated 2.3.2000 both Issued under Bihar Industrial Policy, 1995, even in absence

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … No.1 before us is an Association registered under the Trade Union Act, 1926 and claims that it has 2000 Hotels in Greater Mumbai and 500 Associate members outside Greater Mumbai and within the State of Maharashtra. They … Assistant Commissioner of Commercial Taxes, Bangalore and others. (14) (2011) 46 VST 57 (Karn) Commissioner of Service Tax, Bangalore v/s LSG Sky Chef India Pvt.

A.H. Baldota Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2006)103TTJ(Mum.)517

the same has to be disallowed. He also submitted that Section 14A was introduced in the statute by Finance Act, 2001, w.r.e.f. 1st April, 1962 making it possible for the AO to disallow claim of expenditure incurred in … Tribunal in Santosh Kumar Agrawal's case (supra) was delivered in the year 2000, when provisions of Section 14A were not in the statute. The orders … however, disallowed the payment of interest on the grounds that : (i) Interest payment cannot be allowed under Section 57 because it was not related to earning any interest. The loan taken from M/s Greater Bombay Co-op. Bank

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 … by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & … 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

Godrej and Boyce Manufacturing Co.Ltd. Vs. Dy.Commr. of I.T.Mumbai and ...

Court : Supreme Court of India

Subject : Land Acquisition

The learned Tribunal held that sub-sections (2) and (3) of Section 14A of the Act (inserted by the Finance Act, 2006 with effect from 1st April, 2007) were retrospectively applicable to the Assessment Year 2002-2003 and, therefore, the … income referred to in Section 115-O of the Act is excluded from the provisions of deductions contained in Section 57 inasmuch as such income does not form a part of the total income in view of Section 10(33) … said appellate order(s) had also attained finality. For the intervening Assessment Year 2000-2001 there was no scrutiny of the appellant's return of income. Consequently, the