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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

Shree Ambay Forgings Pvt. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(112)ECC311

Excise Act, which is the parent provision for Rule 96ZO has been omitted by Section 121 of the Finance Act, 2001 without any saving clause, pending proceedings cannot be continued, as held by the Tribunal in the case of

Kundil Alloys Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Excise Act which is the parent provision for Rule 96ZO has been omitted vide Section 121 of the Finance Act, 2001 w.e.f.11.5.2001 without any saving clause, pending proceedings cannot be continued). In this connection they rely upon (the Tribunal's

Mitra Steel and Alloys Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(204)ELT144Tri(Mum.)bai

necessary. iii) Section 3A of the Central Excise Act, 1944 has been Omitted vide Section 121 of the Finance Act , 2001 , with effect from May 11, 2001. There is no saving clause provided in Section 121 or any

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 … 380); (b) Member, Board of Revenue, West Bengal Vs. M/s.Phelps and Co.(P) Ltd., (1972) 4 Supreme Court Cases 121; (c) CC, Kolkata Vs. Rupa and Co. Ltd., (2004(170) E.L.T. 129 (S.C.)) (d) Indian Farmers Fertilisers Co-op. Ltd.

Surana Metals and Steels (i) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (2006)(109)ECC6

dated 1-3-2001. Section 3A of the Central Excise Act was omitted by Parliament under Section 121 of the Finance Act, 2001, which came into force on 11-5-2001.Thus Rules 96ZO and 96ZP were omitted with effect from 1-3-2001 and Section

M/s. Alcon Electronics Pvt. Ltd. Vs. Celem S.A.

Court : Mumbai

Subject : MRTP

in the case of M. Lakshman Vs. Shanmuga Priya Textiles Pvt Ltd. 2001 CC 121 (Mad) was held that a Criminal complaint u/ s 138 … the resolution of the Company to sue is not shown. 9. In the case of Leela Capital and Finance Ltd., Mumbai vs.Modiluft Limited, Mumbai, 2003 (1) Maharashtra Law Journal 551 relied upon by Mr.Madon, the Director, who … the defendant had issued letter to the plaintiff about alleged infringement of its patent which gave cause of action for the plaintiff to file the said suit. The defendant did not challenge the said order passed by … VII rule 11 of the code of civil procedure 1908 read with section 151 of the Code of Civil Procedure 1908 in the said suit

Kaveri Alloy Castings Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Excise

Reported in : (2006)(110)ECC328

of the Central Excise Act was omitted with effect from 11.5.2001 by Parliament under Section 121 of the Finance Act, 2001, both without any saving clause for protection of proceedings already initiated. In this connection, learned Counsel has relied

Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Subject : MRTP

took effect, for income tax and capital gains tax purposes, in 1996-97. Further amendments were made by the Finance Act 2001 ("FA 2001") intended to simplify and clarify the process of self-assessment. A limited liability partnership established under the … legal personality separate from those of its members. But if it carries on a trade it is, under section 118ZA of the Income and Corporation Taxes Act 1988 ("ICTA 1988"), taxed as if it were an ordinary,

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 … CWT, Ahmedabad v. Ellis Bridge Gymkhana 1998 SCC 120, specifically at page 121, paragraphs 5 and 6. Retroactivity in operation has to be ruled out … 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