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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 … of Madurai District Central Co-operative Bank Ltd. v. Third Income-tax Officer, Madurai 101 ITR 24. Pages 29 to 31 and 36 of that judgment may … 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

Sunash Investment Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)106TTJ(Mum.)855

the object of introduction of Section 14A with the submission that Section 14A has been inserted by the Finance Act, 2001 with retrospective effect from the 1st day of April, 1962 to nullify the decision of the Supreme Court … (SC); 4. Ever Plus Securities & Finance Ltd v. Dy. CLT (2006) 102 TTJ (Del) 120 : (2006) 101 ITD 151 (Del).7.1 The learned Departmental Representative further contended that the queries raised by the learned Counsel for

Google Online India Private Ltd. Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2006)200CTRAAR245

CDR and Bipin Sapra, Jt.Commissioner Finance Act, 1994 - Sections 65, 65(2), 65(3), 65(19), 65(105), 96C(1) and 96C(2); Finance Act, 2001 Advertising Club v. CBEC, 2002 (121) Taxman 287 : 2001 (131) ELT 35 (Mad); ITPO v. CCE, 2004 … Deloitte Haskins & Sells For Respondents/Defendant: A.K. Roy, Joint CDR and Bipin Sapra, Jt.Commissioner Finance Act, 1994 - Sections 65, 65(2), 65(3), 65(19), 65(105), 96C(1) and 96C(2); Finance Act, 2001 Advertising Club v. CBEC, 2002 (121) Taxman … are the methodologies adopted for sale of such space/slots. Similar tools/methodologies Page 101 shall be employed by the applicant for providing advertisement products to potential

Uttam Steel Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 12; Central Excise Act, 1944 - Secttion 11B; General Clauses Act, 1897 - Sections 6

Reported in : 2003(4)ALLMR829; 2003LC898(Bombay); 2003(158)ELT274(Bom); 2004(1)MhLj497

words 'one year' for the words 'six months' wherever they occurred. Similarly, in the submission of the petitioners, Section 101 of the Finance Act, 2000 amended Section 11B of the Act by substituting the words 'one year' for … the petitioners, it would not be open to the Revenue to ignore the statutory changes introduced by the Finance Act, 2000 and disregard the substituted provision which allowed a rebate claim to be filed within one year from … by examining the law as it stood on the date of issue of the notice. On 7th March, 2001, Section 11B stood amended and rebate claim could be made within one year of the relevant date. According to

Jai UshIn Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)330

as amended by the Finance (No. 2) Act, 1996 with effect from 1-4-1997 were again amended by the Finance Act, 2001 with effect from 1-4-2002 whereby the position as it existed prior to 1-4-1997 was restored.7. In the present … the case of ITO v.Selchem Engineers (P) Ltd. (2004) 84 TTJ (Del) 101 : (2004) 90 ITD 732 (Del) wherein the issue was about the … which was liable to be set off against the income from house property as per the provisions of Section 32(2) amended with effect from 1-4-2002. As the said amended provisions of Section 32(2), according to the assessing

Jindal Steel and Power Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2004)(96)ECC522

goods were still in the bonded warehouse, Section 61 (2)(ii) was amended as per Clause 106 of the Finance Act, 2001, whereby the above interest-free period was reduced from six months to thirty days.This amendment was made with effect … Govt. account --should be taken to be the date of payment; (c) whether the refund claim of Rs. 101 against two ex-bond Bills of Entry (Nos. 5 and 6 dated 19.9.2000) was hit by time-bar. The Commissioner

Adarsh Ginning and Pressing Factory, a Partnership Firm Through Its Pa ...

Court : Mumbai

Subject : Trusts and Societies

Acts : Maharashtra Cooperative Societies Act, 1960 - Sections 91, 101 and 156; Multi State Cooperative Societies (Amendment) Act, 2002 - Sections 74, 84, 86, 126, 126(2) and 126(6); Multi State Cooperative Societies Act, 1984 - Sections 4(2), 18(5), 19, 29, 29(3), 34, 74, 75, 76, 85, 87, 88, 90 and 105; Industrial Disputes Act, 1947 - Sections 2 and 2(1); Arbitration and Conciliation Act, 1996; General Clauses Act, 1897; Co-operative Societies Act, 1912; Finance Assets and Enforcement of Security Interest (Second) Ordinance, 2002; Multi-State Co-operative Societies (Registration, Membership, Direction and Management Settlement of Disputes, Appeal and Revision) Rules, 1985 - Rules 4, 4(3), 10, 11, 11(3), 11(4), 11(5), 18, 25, 27 and 33; Multi unit Co-operative Societies Act, 1942; Civil P

Reported in : 2007(5)ALLMR364; 2007(5)BomCR618; (2007)109BOMLR1615; 2008(1)MhLj300

the petitioner Bank that it would be without prejudice to its rights under the Securitisation and Reconstruction of Finance Assets and Enforcement of Security Interest (Second) Ordinance, 2002. It is made clear by para 4 that so … before respondent No. 3 Deputy Registrar of Cooperative Societies against the petitioner and its partners and guarantors under Section 101 of the Maharashtra Cooperative Societies Act, 1960 (hereinafter referred to as, 'the State Act, 1960'). After appearance the

BHEL Employees' Association Vs. Union of India (UOi) and Ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 15, 16, 17 and 17(2); Income Tax Rules, 1962 - Rule 3; Constitution of India - Article 14; Central Boards of Revenue Act, - Sections 295 and 296

Reported in : (2003)180CTR(Kar)412; [2003]261ITR15(KAR); [2003]261ITR15(Karn)

proposal of the Central Government for the financial year 2001-02. He further pointed out that sections 2 to 101 of the Finance Act, 2001, came into force with effect from April 1, 2001. According to him 'with … question the constitutional validity of-1. Section 17(2)(vi) of the Income-tax Act, 1961, as amended by means of the Finance Act, 2001 ; and 2. Rule 3 of the Income-tax Rules, 1962, as notified by the fifth respondent by means

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

is made clear by Section 74A(3). 7.4. He would contend that the change that was brought about by Finance Act, 2001 was to introduce 32 tax deduction at source on winnings from ‘card game and other game of any … was introduced by Finance Act, 1986, with effect from 01.04.1987. In order to prevent unaccounted income, the legislature 101 introduced a flat rate of tax on winnings from lotteries, cross-word puzzles, races including horse races etc., so

Vijaya Steel Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(107)ECC553

been deleted with effect from 11.5.2001 without saving clause provided in Section 121 or any other Section of Finance Act, 2001 and therefore, the proceedings cannot be initiated and demands confirmed in terms of show cause notice in the