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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.

Jaya Nursing Home And Child'S Vs. Cc

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

Subject : Service Tax

Reported in : (2003)(90)ECC848

had not been rescinded. Section 159A has been given retrospective effect by Parliament under Section 114 of the Finance Act, 2001 and accordingly the provisions of Section 159A operate from the 1st day of February, 1963, notwithstanding the High … goods under Section 111(o) with option for redemption thereof on payment of fine of Rs. 10 lakhs under Section 125; and (3) imposed a penalty of Rs. 5 lakhs on the importer under Section 112(a). Hence the appeal

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in relation … 2013, C.A. No. 124 of 2015, C.A. No. 1101 of 2013, C.A. No. 129 of 2015, C.A. No. 125 of 2015, C.A. No. 127 of 2015, C.A.No.1435 of 2018 @ SLP(C) No.21845 of 2013, C.A. No. 6313

Sunrise Structurals and Engg. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2004)(117)LC307Tri(Mum.)bai

Rules in 2000. The saving clause contained in Section 38A of the Central Excise Act, 1944 inserted by Finance Act, 2001 with retrospective effect has been relied upon in the present case to continue the proceedings. Explanation to Section

M/S. Kisan Sahkari Chini Mills Vs. Cce, Kanpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2001)(76)ECC784

Matched in: Citation (2001)(76)ECC784

Shri V. Abdul Rehman Musaliyar and Vs. Commissioner of Customs, Cochin

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Land Acquisition

Reported in : (2001)(133)ELT145Tri(Bang.)

Matched in: Citation (2001)(133)ELT145Tri(Bang.)

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Subject : Service Tax

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

as per the Finance Act, 1996, 1997,1998 and so on, with nearly 125 entries as on date. 8. Security agencies were brought within the Service … 1. The petitioners seek to declare Sec.67 of Chapter V of the Finance Act 1994 (Act 32 of 1994), as amended from time to time, and other provisions and rules made and … said case that the petitioner in the said writ petition had earlier approached this Court by filing W.P.(C) 20017 OF 2004 and 17045 of 2004 for a direction to reimburse the service tax, which they failed to … petitions is as to the validity of the statutory prescription, particularly under Section 67, providing for fixation of tax, reckoning the 'Gross amount' without segregating

Kisan Sahkari Chini Mill Vs. Cce, Kanpur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2001)(131)ELT651TriDel

Matched in: Citation (2001)(131)ELT651TriDel

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

of dividends referred to in Section 115O are not includible in the total income. Section 14A inserted by Finance Act 2001 directs disallowance of the expenditure incurred in relation to dividends referred to in Section 115O in certain cases.20. … loss account of Rs. 51.71 crores was bifurcated in the proportion between investments attributable to dividend receipts (Rs. 125.54 crores) to the total assets of the assessee (Rs. 938.11 crores). On this basis, the interest attributable to

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 … Department has not made a demand under main Section 3 and in any case all goods vide Notification 125/84 dated 26.5.84 stand and shall be exempt from demand of duty, for the levy, if any, under main