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Commissioner of Income Tax Vs. Akshay Textiles Trading and Agencies (P ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 23, 23(1) and 115JA; Rent Control Act; Finance Act, 2001

Reported in : (2008)214CTR(Bom)316; [2008]304ITR401(Bom)

That is not the case over here.9. We may also note that Section 23 before its amendment by Finance Act, 2001 w.e.f. 1st April, 2001 reads as under:23(1) For the purposes of Section. 22, the annual value of any

Tata Cummins Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 22; Bihar Reorganization Act, 2000

Reported in : [2006(4)JCR155(SC)]; 2006(7)SCALE468; (2006)6SCC336; [2006]148STC199(SC); 2006(2)LC1134(SC)

Industrial Policy, 2001 read with S.O. Nos. 65, 66 and 67 all dated 12.1.2002 issued under the Bihar Finance Act, 1981 with other consequential benefits.3. To determine the issue, it is necessary to notice the relevant facts, laws, … Jharkhand, thereafter, issued Notifications being S.O.No. 65, 66 and 67 all dated 12.1.2002 in exercise of power under Section 22 of Bihar Finance Act, 1981, (Bihar Act of 1981) and allowed the benefits in terms of the provisions

Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15(1), 15A(1), 32(2), 68, 69, 69A, 69B, 69C, 113, 129, 132, 132(1), 132A, 132A(2), 132A(3), 132B, 132(4A) to 132(14), 139, 139(1), 142, 142(1), 142(2A), 143, 143(1), 143(1B), 143(2), 143(3), 144, 145, 147, 148, 158BA, 158BA(2), 158B to 158BI, 234A, 234B, 234C, 245C, 245D(1), 245D(2), 245D(4), 245H, 246, 246A, 253, 263, 271(1), 271A, 271B and 278D; ;Income Tax Act, 1922 - Sections 22(4), 37 and 131(1); Finance Act, 1995; Finance Act, 2001; Finance Act, 1998; Emergency Powers Act, 920

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

income of a designated period consisting of ten previous years, now reduced to six previous years by the Finance Act, 2001, with effect from June 1, 2001, preceding the previous year in which the search was conducted and also … 1922), or under Sub-section (1) of Section 131 of this Act, or a notice under Sub-section (4) of Section 22 of the Indian Income-tax Act, 1922, or under Sub-section (1) of Section 142 of this Act was issued

Tata Iron and Steel Company Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionLabour and Industrial

Acts : Constitution of India - Articles 14 and 226; Bihar Finance Act, 1981 - Sections 46(2)

Reported in : [2003(4)JCR149(Jhr)]

Act and claimed the benefit of the Jharkhand Industrial Policy, 2001 and the notification issued pursuant thereto under Section 22 of the Bihar Finance Act. The assessee had established an industrial unit in the former State of Bihar, … Balasubramanyan, C.J.1. The Tata Iron, and Steel Company Limited (TISCO), an assessee to sale tax under the Bihar Finance Act and claimed the benefit of the Jharkhand Industrial Policy, 2001 and the notification issued pursuant thereto under Section

C.K. Jidheesh Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1994 - Sections 65(47), 65(48), 65(72), 66 and 67; Finance Act, 2001; Customs Act - Sections 2(22); Constitution of India - Articles 14, 19(1) and 366(29A)

Reported in : AIR2006SC444; (2005)199CTR(SC)212; 2005(103)ECC81; [2005]279ITR118(SC); JT2005(10)SC297; 2005(4)KLT770(SC); (2005)13SCC37; [2006]144STC322(SC)

and discriminatory being in violation of Articles 14 and 19(1)(g) of the Constitution, and also violative of the Finance Act, 1994 as amended by the Act 14 of 2001. The Petitioner also prays for an Order directing the … But the real challenge is to the amendment in the Finance Act. That letter is only clarifying what Section 67 of the Finance Act, 1994, as amended by Act 14 of 2001, provides. 6. Section 65(47) defines

P.N. Tiwari Vs. Union of India

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]133TAXMAN482(All)

is also challenging the validity of section 17(2)(vi) of the Income Tax Act, 1961 as inserted by the Finance Act, 2001 on the ground that it has delegated essential legislative powers and that it is violative of Articles 19(1) … executive No direction in nature of mandamus whether interim or final can be issued by Court under Article 226 necessarily to acquire particular land in public interest. Land acquisition is not a purely ministerial act to be

South Indian Bank Ltd. Vs. the Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act - Sections 28, 36(1), 139, 142(1), 143(1), 143(1A), 143(3) and 156; Finance Act, 2001

Reported in : [2009]316ITR306(Ker); 2008(3)KLT326; [2009]176TAXMAN277(Ker)

debatable issue and is ceased to be so only by virtue of Explanation introduced to Section 36(1)(vii) by Finance Act 2001 with effect from 1.4.1989. The contention of counsel for the appellant is that as on date of completion

Sumat Parshad Vs. Income-tax Officer, a Ward, Bhatinda and Others.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [1960]40ITR692(P& H)

section 34(1)(b) of the Patiala Income-tax Act, 2001 Bk., as amended by Finance Ordinance No. 1 of 1-1-2006 Bk., no notice under that section could … assessment against him on the grounds : (a) that the notice under section 34 of the Patiala Income-tax Act, 2001 Bk., for the reopening of the assessment for the year 2001 Bk. in 2002 Bk. could not be … the omission or failure on the part of an assessee to make a return of his income under section 22 for any year or to disclose fully and truly all material facts necessary for his assessment for that

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.

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

law as discussed hereinabove.45. Accordingly, this civil appeal is allowed with no order as to costs.1 Inserted by Finance Act 2001, w.e.f. 1.4.20022 Inserted by Finance Act, 2001, w.e.f. 1.4.20013 Inserted by the Finance Act, 2002, w.e.f. 1.4.20034 Inserted … in this civil appeal is as to what is the scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central