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Act1: finance act 2000 section 60 · Page 1 of about 2,378 results (0.132 seconds)

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Sep 15 2014

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Decided on : Sep-15-2014

Subject : Land Acquisition

Acts i.e. 1998 and 1999, there was no surcharge levied even in the cases of companies. However, by Finance Act, 2000, surcharge at a flat rate of 10% came to be levied in respect of individuals, HUF, BOI, AOP … | | |1999 |Section 2|- |- |- |- |- | | |(3) | | | | | | |2000 |Section 2|10% |10% |10% |10% |10% | | |(3) | | | | | | |2001 |Section 2|12% or … case, however, the rate of tax in case of block assessment at 60% was prescribed by Section 113 but the year of FA imposing surcharge

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May 06 2008

Cit Vs. Dowager Maharani Residential Accommo and ors.

Court : Rajasthan

Decided on : May-06-2008

Subject : Direct Taxation

Reported in : (2008)217CTR(Raj)497

'Income from other sources'?, and third was, as to whether the provisions of Section 25B, introduced by the Finance Act, 2000, are clarificatory in nature, and therefore have retrospective effect? The material facts in that case were, that the … ignoring the AO's findings in this regard that the rent receivable for the year under consideration was @ 60,000/- per month and shall be considered for calculating annual Letting Value of the property under consideration? 6. The

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May 10 2002

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Decided on : May-10-2002

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials … prayed for issuance of appropriate writ in the nature of certiorari for quashing the orders dated June 30, 2000 (annexure 16) and July 1, 2000 (annexure 17) passed by respondent No. 3, the Joint Commissioner of Commercial … MT of CRM product over and above the 2/3rd incremental capacity of 60,000 MT fixed under S.O. No. 478 on proportional basis which works out

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Jan 07 2008

Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Decided on : Jan-07-2008

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

appeal.Points for determination:4. Two points arise for determination: Whether on the facts and circumstances of this case, the Finance Act, 2001 ('FA' for short) was applicable to 'block assessment' under Chapter XIV-B in respect of the search carried … the assessee's undisclosed income at Rs. 1,62,427/-. He computed tax thereon at 60% in terms of Section 113 of the 1961 Act amounting to Rs. … ('1961 Act') for the 'block period' comprising of previous years relevant to 10 assessment years, i.e., 1991-92 to 2000-01, including the period from 1.4.2000 to 17.1.2001.FACTS3. On 17.1.2001 a search under Section 132 of the 1961 Act

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Apr 30 2001

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Decided on : Apr-30-2001

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

'tour operators' and requested them to register themselves with the office and follow the procedures prescribed in the Finance Act, 1994 and the rules framed thereunder with effect from 1-4-2000. In all these writ petitions, the contention of … the petitioners do not come within the mischief of the Finance Act, 1994 imposing the 'service tax' vide Section 66 read with Section 65(38) and Section 65(52) and the notice itself is without jurisdiction.3. The petitioners in … rely on Entry 56 of List-II but, chose to rely on Entry 60 of List-I of VII Schedule to the Constitution of India and contended

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Jul 03 2019

Dr. Valyomana a.G. vs Mahatma Gandhi University,

Court : Kerala

Decided on : Jul-03-2019

The only document which purportedly supports the stand taken by the University is the Resolution of the statutory Finance Committee of the University held on 05.08.1997. This Resolution was brought on record only in the year 2011 … Nos.2394/2018 & 120/2019 VI[B](i).The appellants herein were appointed in the years 1997, 2000 and 2001 in the STAS. The two appeals are filed by the … University cannot carry on an Engineering Course after the Technological University was established. The Technological University Act, by Section 60 saves a technological branch maintained by other Universities in the State from its jurisdiction. The AICTE Act, 1987

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Jul 03 2019