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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 … as mentioned in the assessment order. He thereby reduced the written down value of the block of assets to be carried forward to the subsequent

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 … services throughout the region. The company leased out its transponder capacity to various customers listed at pp. 481 to 483 of the paper book for

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 … also govern disposal of (I. T. A. No. 17 of 2003--Prithviraj Chouhan v. CIT ; I. T. A. No. 18 of 2003--Prithviraj Chouhan v. CIT

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance Act, 2001 defines

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

amusements, betting and gambling.” 2274 [2025] 5 S.C.R. Supreme Court Reports Finance Act, 1994 with Relevant Amendments: 7.3 Chapter V of the Finance Act, 1994 (2001 amended) which deals with various types of service tax, perhaps under the … Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2(c) - Finance Act, 1994 as amended by the Finance Act, 2001 - Section 65(13). [Para 17.14-17.18] Constitution of India - Seventh Schedule, Lists I, II & III - Fee

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by

New India Industries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)112TTJ(Delhi)917

asst. yr. 1998-99 when the Explanation to Section 36(1)(vii) was not there as it was brought by the Finance Act, 2001 w.e.f. 1st April, 1989.The decision of Tribunal in Overseas Sanmar Financial Ltd. (supra) is also distinguishable on following … the appellant is one of the NBFC to which the Prudential Norms issued by the RBI applies. In Chapter III-B of RBI Act, 1934 (in short 'RBI Act'), the provisions relating to non-banking institutions receiving deposits and … Bench of the Tribunal in the case of Overseas Sanmar Financial Ltd. v. Jt. CIT (2004) 87 TTJ (Chennai) 556 : (2003) 86 ITD 602

Dabur India Limited Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 6, 9, 14, 28, 29, 30 to 43D, 59, 71, 72(1), 72(2), 73(3), 80A, 80A(1), 80AB, 80B, 80B(5), 80C to 80U, 80IB, 80HHC, 143(1), 143(2) and 260A; Taxation Laws (Amendment and Miscellaneous Provisions) Act; Finance Act, 2001; Finance Act, 1988

Reported in : 219(2008)DLT152

decide in Vahid Papers Converters (supra) was, whether Explanation 5 to Section 32 of the Act inserted by Finance Act, 2001 was clarificatory in nature and hence, would apply to earlier years as well. The ITAT considered it unnecessary … head 'Profits and gains of business or profession.' The other provisions mentioned in Chapter IV and provisions of Chapter v. not being relevant for the issue at hand are not referred to herein. 9.6 Chapter VI-A provides for

Zee Telefilms and Star India Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)3STR304

the Finance Act, 2002 which made retrospective amendment to Section 65(13) of Finance Act, 1994 as amended by Finance Act, 2001. Sub-section (2) of Section 148 reads as under :- (2) Any action or anything done or omitted to … to be done or purported to have been taken or done or omitted to be done under this chapter at any time during the period commencing on and from the 16th day of July, 2001 and ending … deemed to be and always to have been, for all purposes, as validly and effectively taken or done or omitted to be done as if

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

ELT 281 (SC). Further, the amendment made to proviso (ii) to Section 3 of the Act, through the Finance Act, 2001, is not retrospective and cannot be applied to past cases interpreting a statute the Court is required to … under Section 3 on EOUs have been made retrospectively applicable. (f) From the reading of rules framed under Chapter V A of the Central Excise Rules, 1944, and Rule 173 A (2) of these rules it is found