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Commissioner of Income-tax Vs. Singapore Airlines Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131, 133A, 194(D), 194G, 194H, 197, 197(1), 201(1) and 201(1A); Income Tax Rules - Rule 24(2); Finance Act, 1991; Finance Act, 1992; Finance Act, 1999; Finance Act, 2001; Contract Act - Sections 182

Reported in : [2009]319ITR29(Delhi); [2009]180TAXMAN128(Delhi)

from 1-4-2000. The said Section 194H was reintroduced in the statute book in its present avatar by the Finance Act, 2001 with effect from 1-6-2001. We are concerned with the provisions of Section 194H as it stood after its … to supplementary commission.5.1 In view of this information having come to light, the Assessing Officer issued summons under Section 131 to the assessee-airline. The assessee-airline on 22-2-2000 filed its reply to the queries raised by the Assessing Officer.

Sony India (P.) Ltd. Vs. Central Board of Direct Taxes and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 16A, 55A, 92 to 92F, 119, 131(1), 133(6), 154(5) and 245E; Finance Act, 2001; Wealth Tax Act, 1957 - Sections 7; Income Tax Act, 1922 - Sections 23A; Constitution of India - Articles 14, 226 and 227

Reported in : (2006)206CTR(Del)157; [2007]288ITR52(Delhi)

high end products such as DVDs, Handy Cams, Play Stations and Projectors etc. for sale in India.3. The Finance Act, 2001 substituted the earlier Section 92 of the Income Tax Act 1961 ('Act') with Sections 92 to 92F with … section exercise all or any of the powers specified in clauses (a) to (d) of Sub-section (1) of Section 131 or Sub-section (6) of Section 133.Interpretation of the statutory provisions17. At the outset it must be noticed that

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

reference to retrospective validation of action taken under Section 11A of the Central Excise Act 1944 under the Finance Act 2001, is relevant in this context to decide the issue. She drew our attention to the relevant portion of … of Central Excise, Kanpur reported in 2001 (131) ELT 370. It was submitted by them that as per Section 131 of the Act a new Section 38A had been introduced with the provision that the same shall be

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'. … such payments. It has been held by the Apex Court in the case of K.P.Varghese v. ITO [1981] 131 ITR 597/7 Taxman 13 that circulars issued by the Central Board of Direct Taxes are binding on the

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

have no bearing on payment of stake monies paid by the Turf Clubs to the race horse owners. 131 61. Explanation (ii) to sub-section (ix) of Section 24 came to be inserted by Finance Act, 2001. It … 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

A.K. Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2006)(193)ELT479TriDel

the Department in rejecting the claim for refund was valid as per Sections 131 and 132 of the Finance Act, 2001 which provided that Section 38A of the Central Excise Act, 1944, according to which the amendment/repeal/supersession/resination of rule,

Surana Metals and Steels (i) Ltd. Vs. Cce and ors. Etc. Etc.

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

Subject : Service Tax

Reported in : (2007)(123)ECC111

by Section 121 thereof, Section 3A of the Central Excise Act was omitted. By Section 131 of the Finance Act, 2001, Section 38A was added in the Central Excise Act. Section 38A dealt with the effect of amendments etc. of

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

of Bannari Amman Steels (P) Ltd. and Ors. Section 38A of the Central Excise, which was inserted by Section 131 of the Finance Act, 2001, was a saving clause for all actions taken in respect of omitted rules, … 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

Rama Newsprints and Paper Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(104)ECC541

pending till such time an appropriate legislation to validate action is enacted. Thereafter by Section 131 of the Finance Act, 2001 Section 38-A was inserted in the Central Excise Act, 1944 providing that any amendment, repeal, suppression or rescinding will

Shree Bhagwati Steel Rolling Mills Vs. Commr. of C. Ex.

Court : Punjab and Haryana

Subject : Excise

Reported in : 2007(207)ELT58(P& H); (2007)146PLR826

need not go into the question in further detail as we find that vide Section 131 of the Finance Act 2001, Section 38A was added to the Central Excise Act, 1944, to the following effect :38A. Effect of amendments, etc.,