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Sri Shanmuga Bleaching Works Vs. the Registrar, Customs Excise and Ser ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A(1), 35C(2) and 37; Finance Act, 2002 - Sections 140; Central Excise Rules, 1944 - Rules 9(2), 52A, 57F(4A), 57G, 173Q and 226

Reported in : 2006(194)ELT151(Mad); (2006)1MLJ222

time the application was filed, the provisions of Section 35C(2) had been amended by Section 140 of the Finance Act, 2002 with effect from 11.5.20 02, by which time, the period of four years was reduced to 6

Sri Shanmuga Bleaching Works Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(99)ECC790

date notwithstanding the amendment to Section 35C of the Central Excise Act, 1944 under Section 140 of the Finance Act, 2002?" 2. Shri K.R. Natrajan, learned Advocate for M/s. Sri Shanmuga Bleaching Works has sent written submissions with … Tribunal has held that ROM application filed in January, 2003 in respect of Final Order passed in April, 2001 is not time barred under the amended provisions of Section 35C(2) as the right to file the application

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

Subject : Land Acquisition

six months from the date on which it is filed. (sub-section (4A) inserted by Section 129 of the Finance Act, 2001 w.e.f. 11.05.2001) xx xx”. “35C. Orders of Appellate Tribunal - xx xx (2A) The Appellate Tribunal, shall where … after expiry of 180 days, if the appeal is not decided in terms of the provisions inserted by Section 140 of the Finance Act, 2002 with effect from 11.05.2002 (hereinafter referred as ‘first set of cases’) and writ

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

necessary to refer to the Explanation added by the Finance Act, 2001. As per Section 21 of the Finance Act, 2001, Section 32 was amended as follows :'21. Amendment of Section 32. --In Section 32 of the Income-tax Act, with … the Revenue centred round the said Explanation. The argument of learned counsel for the Revenue relying on [1983] 140 ITR 116 was that the Explanation proposed to be added to this clause seeks to clarify that income

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

necessary to refer to the Explanation added by the Finance Act, 2001. As per section 21 of the Finance Act, 2001 section 32 was amended as follows :'21. Amendment of section 32-In section 32 of the Income Tax Act, with … the revenue centered round the said Explanation. The argument of the learned counsel for the revenue relying on 140 ITR 116 was that the Explanation proposed to be added to this clause seeks to clarify that income

B.L. Srinivasa Gowda (Huf) and anr. Vs. the Asst. Commissioner of Agri ...

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Agricultural Income Tax Act, 1957 - Sections 18(3-A)

Reported in : ILR2004KAR2608; [2004]270ITR332(KAR); [2004]270ITR332(Karn)

be regarded as a regular assessment for the purpose of this Section.Explanation 4 : (1) Omitted by the Finance Act, 2001, w.r.e.f. 1.4.1989. Prior to its omission, Explanation 4, as inserted by the Direct Tax Laws (Amendment) Act, 1989, … Section 143 or on regular assessment 'shall , for the purposes of computing the interest payable under Section 140-A, be deemed to be tax on total income as declared in the return' .(2) The interest payable under

Cce, Coimbatore Vs. Golden Dew Tea Factory [Alongwith

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

Subject : Land Acquisition

Reported in : (2006)(112)ECC157

of limitation for such applications was reduced from four years to six months vide Section 140 of the Finance Act, 2002. It was also pointed out that the above decision was upheld by the High Court in Sri … undertaking with the jurisdictional Assistant Commissioner/ Deputy Commissioner of Central Excise. For the next financial year [2000 - 2001], similar undertakings of these parties required under the Notification were received belatedly by the jurisdictional Assistant Commissioner/Deputy Commissioner.

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … decision of the Court of Justice in Metallgesellschaft (Joined Cases C-397/98 and C-410/98) [2001] Ch 620on 8 March 2001 there was no general appreciation that the UK corporation tax regime was seriously open to challenge as infringing … Comrs [2006] EWCA Civ 25, [2006] STC 606("NEC"), in which (at paras 140 to 147) the claimant companies and HMRC (through counsel, most of whom

V.L.S. Finance Ltd. Vs. Sunair Hotels Ltd.

Court : Company Law Board CLB

Subject : Land Acquisition

Matched in: Parties V.L.S. Finance Ltd. Vs. Sunair Hotels Ltd.

Neyveli Lignite Corporation Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)93TTJ(Chennai)685

Ltd. (supra) was rendered with respect to asst. yr. 1981-82. However, thereafter Section 145 has been amended by Finance Act, 1995 w.e.f. 1st April, 1997 and there after the assessee is entitled to either follow the cash or … of the existing settlement, a bipartite committee was constituted on 29th Sept., 1999 and modified on 17th April, 2001, subsequent to identification of NLC Workers Progressive Union as the majority union through secret ballot election as per … receipts while preparing the P&L a/c".CIT v. Coimbatore Cotton Mills Ltd. (1983) 140 ITR 562 (Mad)--In this case it was held that provision for gratuity