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Kasturi and Sons Ltd. Vs. Union of India Rep. and ors.

Court : Chennai

Subject : Banking

Acts : Finance Act, 1994 - Section 65(19);Central Excise Act, 1944 - Section 37B; Constitution of India - Article 265; Income-tax Act - Section 119

issued by the second respondent, the Central Board of Excise and Customs as ultra vires section 83 of Finance Act, 1994 read with sections 37B and 65(19) of the Central Excise Act, 1944 and is in violation of

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 the Tribunal in the case of Om Prakash Sharma v. DCIT 83 TTJ 246.4.4 Revenue's contention is that there is ambiguity as to the … 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

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 … to goods transporters asking for certain information. The Commissioner of Central Excise, Madhurai had issued a notice No. 83/99 dated September 10, 1999 giving guidelines for convenience of general trade in respect of the tax relating to

S.V. Electricals Limited Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)LC325Tri(Delhi)

appellants was that Clauses 112, 113 of the Finance Bill, 2000 and Sections 116 & 117 of the Finance Act, 2000 do not authorise the Commissioner to demand the amount of service tax from the persons who had failed … cause notice. It was also contended by them that as per Sections 83 & 84 of this service tax, the Commissioner had no jurisdiction to … issue is whether the Commissioner, Central Excise can exercise a power vested in him under Sub-section (3) of Section 35E to review orders and direct filing of appeals.3. The facts of the case briefly stated are that

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … chronological sequence, that ICA 1982 was repealed by a statutory instrument made under the Financial Services and Markets Act 2000 which came into full force on 1 December 2001 (having come into force at earlier dates for limited … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to the

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees … case of Virtual Soft Systems Ltd. v. CIT : (2007) 289 ITR 83 which, however, now stands reversed by a judgment of a larger bench … inaccurate particulars of income.3.7 In the meanwhile, the petitioner had also filed its returns for assessment years 1999-2000, 2000-01 and 2001-02 declaring nil income. In respect of these years too, the Assessing Officer completed the assessment in … Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

read with Section 12E of the Central Excise Act, 1944, made applicable to service tax, in terms of Section 83 of the Finance Act, 1994. Based on the search warrants issued, a search was conducted, on 1.3.2012, in … Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … respondents had relied on the decision rendered in P.K.Ghosh Vs.Kailash Kumar Mazodin 2000 (117) E.L.T. 14 (Cal), wherein, it had been held that the procedural,

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 … 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

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 … as per provisions of Section 11B of Central Excise Act, 1944 made applicable to Service Tax matter vide Section 83 of Chapter V of the Act for the said non-compliance; and (ii) The amount claimed as refund should

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2007)106ITD256(Hyd.)

on the other. There was no question of Parliament overruling the decision of the Supreme Court by passing Finance Act, 2000, and the Finance Act, 2003, to amend the provisions retrospectively. It was held in that context that a … dated July 26, 2004, of the Commissioner of Income-tax(Central), Hyderabad, cancelling the registration granted to the assessee under Section 12AA of the Income Tax Act, 1961.2.2 The Appellant-assessee, Sri Chaitanya Educational Committee(SCEC), is a Society registered (No. … legislature.7.3:1 Similarly, in the case of M.G. Pictures(Madras)Ltd. v. ACIT 263 ITRT 83-Mad, examining the issue with regard to retrospective or otherwise nature of the