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Ganga Kaveri Institute of Science and Management Vs. University of Ban ...

Court : Karnataka

Subject : Education

Reported in : ILR2010KAR4744

Bangalore for grant of affiliation to two new courses, Viz. Master of International Business (MIB) and Master of Finance and Accounting (MFA) and for renewal of existing courses he accordance with Section 59 of the Karnataka State … the matter will be reconsidered once again strictly under the provisions of Section 59 of the Karnataka Universities Act, 2000 and necessary corrective measures will be taken and the matter will be set right in compliance with the

Chem Teak Company Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 10, 10(3) and 59A

Reported in : [2003]131STC427(Ker)

was struck down as violative of Article 14 of the Constitution. Thereafter Section 59-A was substituted by the Finance Act, 2000 as per which the Commissioner of Commercial Taxes is given power to issue clarifications. The said section clearly

Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

have been concealed or inaccurate particulars have been furnished.'Section 271(1)(c) of the Act has been further amended by Finance Act, 2002, by which Clause (iii) and Expln. 4 has been modified. After the amendment section reads as follows … decision of the Punjab & Haryana High Court has been dismissed by the apex Court on 20th July, 2000. The decision of the apex Court in CIT v. Prithipal Singh & Co. (supra) is as follows :'We … Clauses (ii) and (iii) of Section 28 or Section 41 or Section 59;(va) the value of any benefit or perquisite taxable under Clause (iv) of

Easland Combines, Coimbatore Vs. the Collector of Central Excise, Coim ...

Court : Supreme Court of India

Subject : Excise

Reported in : AIR2003SC843; 2003(85)ECC496; 2003(152)ELT39(SC); JT2003(1)SC106; 2003(1)SCALE123; (2003)3SCC410; [2003]1SCR98

amendments in Section 11A of the Central Excise Act, 1994 which came into force w.e.f. 17.11.1980 by the Finance Act, 2000 (10 of 2000). 3. The relevant part of unamended Section 11A was as under:--'Section 11A--Recovery of duties not

Hariram Vs. State of M.P.

Court : Madhya Pradesh

Subject : Criminal

Acts : Excise (Amendment) Act, 2000 - Sections 34, 49-B, 59 and 59-A; Code of Criminal Procedure (CrPC) , 1973

Reported in : 2001CriLJ1893

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … that in view of all these things and provisions of Section 49-B and provisions of M.P. Excise (Amendment) Act, 2000, Section 34 of the Excise Act, the applicant would be entitled to get the bail and therefore, he be … purpose of getting exonerated from the liability of being punished. He submitted that the bail application be dismissed.6. Section 59-A of the M.P. Excise (Amendment) Act, 2000 (hereinafter referred to as 'the amending Act' for convenience) provides. Notwithstanding

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

in any judgment, decree or order of any court, Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition of the term 'assessee'. It has

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … cause-cum-Demand Notice dated 21st April, 2006 demanding service tax of Rs.65.25 crores (approx.) for the period 1st October, 2000 to 31st March, 2005 and also a hearing notice dated 13th August, 2013 issued more than seven years … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)

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

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 … the powers under Section 15 of the ERC Act.iv) The Commission did not properly consider the provisions of Section 59 of the Electric Supply Act and the notification issued by the Government of Maharashtra in pursuance thereof providing … 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 Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 2(19AA), 2(42C), 41[2], 45, 48, 50B, 80IA(4), 80IB(4), 80IB(5), 80HHC, 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 115A, 115B, 115BB, 115C, 115J, 115JA, 115JA[1], 115JA[2], 115JA[4], 115JB, 143(2), 161[1A], 164, 164A, 207, 208, 209, 209[1], 210, 211, 215, 234, 234A, 234B, 234C, 234G, 254(2) and 260A; Finance [No. 2] Act, 1996; Finance Act, 1997; Finance Act, 1998; Finance Act, 1999; Finance Act, 2000 - Sections 2; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1) and 17(1); Constitution of India - Article 141

Reported in : (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

of the Act for the purpose of computing advance tax and the rate is provided in part-III of Finance Act, 2000 is a clear indication of the scheme of legislature not to compel an assessee to do an impossible … D.V. Shylendra Kumar 1. This is an appeal of the revenue under Section 260A of the Income Tax Act, 1961 (for short 'the Act') directed against the order dated 31.03.2005 passed … is only to augment the revenue to the State.Re: ITA Nos. 320, 597 & 325 of 2004.41. The above three appeals arise out of the