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Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … 94 read with Section 9 of the Central Sales Tax Act, 1956 and the presumptive interpretation A of Section 120 of the Finance Act, 2000, the petitioner-company was arbitrarily found to be liable for a sum of Rs. … pleadings of the parties from D.B. Civil Writ Petition No. 4674 of 2001 and D.B. Civil Writ Petition No. 1165 of 2001 only as leading

Sarla Performance Fibers Ltd. Etc. Vs. C.C.E., Surat-Ii

Court : Supreme Court of India

Subject : Excise

be sold’ has since been replaced with ‘brought to any other place’ w.e.f. 11-5-2001 vide Section 120 of Finance Act, 2001 [14 of 2001]..2. It has come to the notice of the Board that field formations are interpreting the

Treasure Tech Electronics Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2002)(140)ELT398TriDel

be sold' has since been replaced with 'brought to any other place' w.e.f. 11-5-2001 vide Section 120 of Finance Act, 2001 (14 of 2001). It has come to the notice of the Board that field formations are interpreting the

Commissioner of Central Excise Vs. Pratap Singh

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2002)LC224Tri(Delhi)

be sold" has since been replaced with "brought to any other place" w.e.f. 11-5-2001 vide Section 120 of Finance Act, 2001(14 of 2001). 2. It has come to the notice of the Board that field formations are interpreting

Cce Vs. Pratap Singh and Kamachi Granites

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2002)(83)ECC789

be sold' has since been replaced with 'brought to any other place' w.e.f. 11.5.2001 vide Section 120 of Finance Act, 2001 (14 of 2001). 2. It has come to the notice of the Board that field formations are interpreting

Runu Ghosh Vs. C.B.i

Court : Delhi

Subject : Land Acquisition

ARM submitted its bid on 15.03.1992. After scrutiny of reports of the Technical Group and the Commercial and Finance Group, (which examined the bids), the recommendations of the TEC (marked Ex. PW-3/J1 during the trial) as regards … Shukla 1998 (3) SCC 410 and Firozuddin Basheeruddin v State of Kerala 2001 (7) SCC 596, to say that the attribution of common objective has … Crl.A.Nos. 482/02, 509/02 and 536/02 Page 1 of the Prevention of Corruption Act, 1988 and convicting Mr. Sukh Ram and Ms. Runu Ghosh, the Appellants … convicting the three Appellants (Mr. Sukh Ram, Mr. Rama Rao and Ms. Runu Ghosh) for the offence under Section 120-B IPC read with Section 13(1) (d) and Section 13(2) Crl.A.Nos. 482/02, 509/02 and 536/02 Page 1 of the

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 … in the case of CWT, Ahmedabad v. Ellis Bridge Gymkhana 1998 SCC 120, specifically at page 121, paragraphs 5 and 6. Retroactivity in operation has … 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

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 … the date of payment by the concerned employee can be treated as the date of actual payment. from 120 the We are directing the Assessing Officer to examined each case to ascertain whether employee-assessee (recipient) has paid

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 … 106 ITR 45 (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

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

language of the provision of Section 90 of the Act.Further the Explanation to Section 90 inserted by the Finance Act 2001 with retrospective effect from 1.4.1962 making it clear that charge of tax in respect of foreign company at … is necessary for disposal of the case before him. He relied on decision in Rajendra Nath v. CIT 120 ITR 14 (SC) and Bhagwandas Sitaram (HUF) 143 ITR 563(SC).24. We have considered the rival submissions. We find