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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.

Electrofronts Vs. Union of India (Uoi)

Court : Mumbai

Subject : ExciseLimitation

Acts : Limitation Act; Central Excise Act, 1944 - Sections 35

Reported in : 2004(1)ALLMR788; 2003(162)ELT1182(Bom)

of the Act, it appears that by resorting to legislative device, by virtue of Section 127 of the Finance Act, 2001, Section 35 of the Act came to be amended as indicated hereinabove.22. The question is whether amendment did or

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

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 tax deduction at source on winnings from 'card game and other game of any sort'. … India [1993] 4 SCC. (c) Steel Executives Association v. Rashtriya Ispat Nigam Ltd; [2000] 241 ITR 20/109 Taxman 127 (AP)- (d) Bhel Employees Association v.Union of India; [2003] 261 ITR 15/128 Taxman 309 (Kar.)- (e) Bhel Executive/Officers

Tata Teleservices (Maharashtra) Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28, 110, 111, 111, 111, 111, 112, 113, 114, 115, 116, 117, 119, 120, 121, 123, 127A, 127A(b), 127B and 144A; Narcotic Drugs and Psychotropic Substances Act, 1985; Customs Tariff Act, 1975; Income Tax Act, 1961 - Sections 245C and 245D

Reported in : 2006(201)ELT529(Bom)

exactly is the meaning of the expression 'levy, assessment and collection' which appears in section 13 of the Finance Act? To 'levy' a tax means 'to impose or assess' or 'to impose, assess or collect under the authority … Customs (Import), Mumbai v. Jagdish Cancer & Research Centre reported in : 2001(132)ELT257(SC) , wherein he relied upon Paragraph No. 11. which deals with the … avail of the benefit of approaching the Settlement Commission. Mr. Rana thereafter took us through the provisions of Section 127-A of the Customs Act. Section 127-A(b) defines a 'case', reads as under:'Case' means any proceeding under this Act

G.T.C. Industries Ltd. Vs. the Dy. Cit, Spl. Rg. 50

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Tax Act, 1961, and basing on the amendment made to Section 36(1), Clause -(7), which was amended by Finance Act, 2001? 2. The assessee is a limited company and for the A.Y. 1993-94 it had debited its profit and … High Court in Shantilal Rawji v. M.C. Nair 34 ITR 439. Again in CWT v. Kamala Ganapathy Subramaniam 127 ITR 175 and also in CWT v. S.A.P. Annamalai 141 ITR 578 the Madras High Court held that

Bpl Limited Rep. by Its General Manager Corporate Taxation and Audit S ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132 and 234B; Gift Tax Act, 1958 - Sections 4(1), 13, 15(1B), 15(3), 16, 16A, 16B, 45,139, 142(1), 143 and 234A; Income Tax Act, 1922 - Sections 34(1); Companies Act, 1956 - Sections 187; Gift Tax Rules - Rule 5

Reported in : (2007)208CTR(Kar)346; [2007]293ITR321(KAR); [2007]293ITR321(Karn)

Section 16B of Gift Tax was in pari material with Section 234 B of Income Tax Act vide Finance Act, 2001 - Held, interest under Sections 234A and 234B of the Income Tax Act, 1961, was leviable on the … regard to any suit against Electricity Board in view of Section 145 of the Electricity Act, 2003, since Section 127 of the said Act has given aggrieved party a right to appeal before Appellate Authority provided under Regulations.

Bharmpal Panchal and Another Vs. Union of India and Others

Court : Mumbai

Subject : Customs

interest had become payable or ought to have been paid before the date on which the Finance Bill, 2001 receives the assent of the President. Explanation 1.â”Where the duty determined to be payable is reduced by the … 127B(1). In fact, reference to âsection 28ABâ? in section 127B(1), was substituted with âsection 28AAâ? only by the Finance (No.2) Act, 2014 with effect from 6th August, 2014. Since section 28AB was deleted from the Act with … Petitioner No.1 filed a Settlement Application dated 31st December, 2012 under section 127B of the said Act for settlement of the case arising out of

Indian Rayon and Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2005)(101)ECC155

appearing at the end Clause (i) of Section 2(f) was substituted by the words 'manufacture' "or" and by Section 127 of the Finance Act 2002 by which clause (iii) was inserted in the Section 2(f) of the Central … Clause (i) and Clause(ii). 1.15 This submission is fortified by the amendment made by Section 126 of the Finance Act, 2002 by which the word 'manufacture' appearing at the end Clause (i) of Section 2(f) was substituted by

B.V. Nafan and Others Vs. SAF Yeast Company Pvt. Ltd. and Others

Court : Mumbai

Subject : Land Acquisition

records, such as minutes of shareholders' meetings etc. (ix) Muthu, as the Managing Director, earlier used to provide finance statement and monthly information statements to Nafan through Lesaffre. However, for the financial year 2005-06 Nafan did not … on certain conditions with the Calyon Bank by letter dated 2 March 2001. It was suggested that the offences were non-compoundable and Court at Hardoi … of 2009 was filed by Nafan under Sections 111, 235, 237, 397, 398, 402 and 403 of Companies Act, 1956 (the Act), briefly on the following averments: (i) Lesaffre is one of the leading company in the … Nafan 7. Company Petition No.62 of 2009 was filed by Nafan under Sections 111, 235, 237, 397, 398, 402 and 403 of Companies Act, 1956

Shyam Sunder Behl Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)99TTJ(Asr.)1147

different orders of the CIT(A), Jammu, headquarters at Amritsar, dt. 6th Sept., 2001 for the asst. yr. 1998-99 and dt. 13th Sept., 2002 for the … on the following grounds in brief: (1) The jurisdiction over the case of the assessee was transferred under Section 127 vide order dt. 12th Sept., 2000 by the CIT (Central), Ludhiana, inter aha, assigning the case to Jt. … that time was holding charge of Special Range, Amritsar, as Jt. CIT. (2) Perusal of the Ministry of Finance's notification dt. 23rd Oct., 2000 shows that vide Sr. No. 219 of the said notification has placed the … of the appellant that the provisions of Section 22 of the IT Act, 1961, could not be applied, without appreciating the facts of the case