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Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

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 out … S.H. Kapadia, J.1. Leave granted.2. Whether the AO had erred in imposing surcharge at 17% on the tax amount of Rs. 97,456/- under Section 113 of the Income-tax Act, 1961 ('1961 Act') for

M/s. Rajnandini Foods Pvt. Ltd., Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … - 1 - W.P. NO.145107 OF2020C/W. W.P. NO.101969 OF2020 W.P. NO.123492 OF2020 W.P. NO.146879

M/s.balajee Pouches Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … - 1 - W.P. NO.145107 OF2020C/W. W.P. NO.101969 OF2020 W.P. NO.123492 OF2020 W.P. NO.146879

Ghodawat Packers Llp Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … - 1 - W.P. NO.145107 OF2020C/W. W.P. NO.101969 OF2020 W.P. NO.123492 OF2020 W.P. NO.146879

M/s.h.i. Tamboli @ Sons Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … - 1 - W.P. NO.145107 OF2020C/W. W.P. NO.101969 OF2020 W.P. NO.123492 OF2020 W.P. NO.146879

Ghodawat Industries India Private Limited Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … - 1 - W.P. NO.145107 OF2020C/W. W.P. NO.101969 OF2020 W.P. NO.123492 OF2020 W.P. NO.146879

Ghodawat Foods International Private Limited Vs. Union Of India

Court : Karnataka Dharwad

Subject : Land Acquisition

be levied on tobacco and tobacco products under the Central Excise Act, 1944.4. Further, Section 136 of the Finance Act, 2001 contemplates levy of NCCD. Section 136 of Finance Act, 2001 reads as under: Section 136 - National Calamity … on various tobacco and tobacco products and 0.5% excise duty is being levied on the following products: Sl. Chapter or heading or sub- Description of goods Rate No.heading or tariff item 12. 2403 11 10 Hukkah or … - 1 - W.P. NO.145107 OF2020C/W. W.P. NO.101969 OF2020 W.P. NO.123492 OF2020 W.P. NO.146879

Plastiblends India Ltd., a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 72, 80A, 80AA, 80AB, 80B(5), 80E, 80HH, 80HH(6), 80HH(7), 80I, 80IA, 80IA(5), 80IA(8), 80IA(10), 80IB, 80IB(13), 143(1), 143(3), 147 and 260A; Companies Act, 1956; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 34(1); Finance (No. 2) Act, 1980; Finance Act, 2001 - Sections 5

Reported in : (2009)223CTR(Bom)291; [2009]178TAXMAN397(Bom)

the Act which continued till the assessment year 2002-2003, when explanation to Section 5 was inserted by the Finance Act 2001 with effect from 1.4.2002 and, therefore, the Tribunal erred in holding that omission of Section 34(1) by Taxation … in the return for the normal computation of income has to be allowed while computing the deductions under Chapter VI-A viz. Sections 80HH, 80-IA, 80-IB etc. of an industrial undertaking?9. The Special Bench by its order dated

Asia Satellite Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Miscellaneous

Reported in : (2003)85ITD478(Delhi)

of stress was laid on the insertion of Clause (iva) to Expln. 2 to Section 9(1)(vi) by the Finance Act, 2001, w.e.f. 1st April, 2002. It was stated that this clause includes the use of any industrial, commercial or … The non obstante clause in this section excludes the operation of Sections 28 to 44C of the Act. Chapter XII of the IT Act dealing with the determination of tax in certain special cases, contains Section 115A

Prithviraj Chouhan Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 234A, 234B; Finance Act, 2001 - Sections 254 and 254(2)

Reported in : [2004]267ITR450(MP)

1 has been substituted in Section 234B of the Act with effect from April 1, 1989, by the Finance Act, 2001. The said Explanation has been made effective retrospectively with effect from April 1, 1989. By this Explanation 1 … as reduced by the amount of tax deducted or collected at source in accordance with the provisions of Chapter XVII of any income, which is subject to such deduction or collection. So by legal fiction Explanation 1