Advanced Search Results

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 … obstante clause Will have overriding effect only in those cases if there is an inconsistency. However, from the preamble and heading of the Chapter III-B, it can be made out that the RBI Act operates in the

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Matched in: Advocate G.S. Jetly, Senior Counsel and ;P.S. Jetly, Adv. i/b., ;A.S. Tungare, Adv. for the petitioners in W.P. Nos. 2748 and 5357 of 2001; ;S.G. Aney, Senior Counsel and ;V.B. Naik, Adv. i/b., Dipti Kale, A A.J. Rana and ;N.A. Deshpande, A.G.P.

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

be anomalous for the following reasons: a) Finance Act contains the proposals for the following financial year e.g. Finance Act, 2001 contains the proposals for the Finance year 2001-02. The rates of taxation are further provided in the First … the common law or in the interpretation of statutes. Usually, if not invariably, such an Act contains a preamble, and also the word "declared" as well as the word "enacted".' But the use of the words 'it … 1. This reference arises out of the appeal, against the assessment order passed

Satyam Steels and Alloys Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Bihar Finance Act, 1981 - Sections 7 and 7(3); Central Excise Act, 1944 - Sections 5, 35 and 35B

dated 2-4-1994 issued by the Govt. of Bihar, Deptt. of Finance whereby the conditions imposed by the Bihar Finance Act, 1981 were extended only to those industrial units who have not availed any facility on the earlier incentive … and started the industries in this region in Meghalaya.7. The petitioner in W.P. (C) No. 37 (S.H.) of 2001 started its industrial unit for manufacturing of M.S. Ingots at Byrnihat in the District of Ri-Bhoi, Meghalaya and … concessions made by the Central Government in the North Eastern Region. The preamble to the Office Memorandum clearly indicates that the intention of the Government … B. Lamare, J. 1. Heard Mr. R.L. Yadav, learned Counsel, Mr. H.S. Thangkhiew, learned Counsel and

Maa Sharda Tobacco Private Limited Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

of Taxable event iii) Aspect Theory C. Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 D. NCCD as a surcharge and Article 271 E. Levy of NCCD during the period of Exemption of … S. SUNIL DUTT YADAV. J This Order has been divided into the following Sections to facilitate analysis: I Preamble 13 II Contentions of Petitioners 15 III Contentions of Respondents 24 IV Consideration :30. A. Power under Article … 1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE04H

Everest Industries Llp Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

of Taxable event iii) Aspect Theory C. Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 D. NCCD as a surcharge and Article 271 E. Levy of NCCD during the period of Exemption of … S. SUNIL DUTT YADAV. J This Order has been divided into the following Sections to facilitate analysis: I Preamble 13 II Contentions of Petitioners 15 III Contentions of Respondents 24 IV Consideration :30. A. Power under Article … 1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE04H

Thrishul Zarda Pouches Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

of Taxable event iii) Aspect Theory C. Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 D. NCCD as a surcharge and Article 271 E. Levy of NCCD during the period of Exemption of … S. SUNIL DUTT YADAV. J This Order has been divided into the following Sections to facilitate analysis: I Preamble 13 II Contentions of Petitioners 15 III Contentions of Respondents 24 IV Consideration :30. A. Power under Article … 1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE04H

Fast Track Packers Private Limited Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

of Taxable event iii) Aspect Theory C. Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 D. NCCD as a surcharge and Article 271 E. Levy of NCCD during the period of Exemption of … S. SUNIL DUTT YADAV. J This Order has been divided into the following Sections to facilitate analysis: I Preamble 13 II Contentions of Petitioners 15 III Contentions of Respondents 24 IV Consideration :30. A. Power under Article … 1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE04H

Harsh International Flavour Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

of Taxable event iii) Aspect Theory C. Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 D. NCCD as a surcharge and Article 271 E. Levy of NCCD during the period of Exemption of … S. SUNIL DUTT YADAV. J This Order has been divided into the following Sections to facilitate analysis: I Preamble 13 II Contentions of Petitioners 15 III Contentions of Respondents 24 IV Consideration :30. A. Power under Article … 1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE04H

Jalaram Industries Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

of Taxable event iii) Aspect Theory C. Legality of levy of NCCD as per Section 136 of the Finance Act, 2001 D. NCCD as a surcharge and Article 271 E. Levy of NCCD during the period of Exemption of … S. SUNIL DUTT YADAV. J This Order has been divided into the following Sections to facilitate analysis: I Preamble 13 II Contentions of Petitioners 15 III Contentions of Respondents 24 IV Consideration :30. A. Power under Article … 1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE04H