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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

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … reference shall be made to the pleadings of the parties from D.B. Civil Writ Petition No. 4674 of 2001 and D.B. Civil Writ Petition No. 1165 of 2001 only as leading cases, while deciding this group of … of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the … the context of interest that liability to pay such interest Under Section 23(3) of the Kerala General Sales Tax Act, 1963 arises only in case

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of … further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9.

Commissioner Vs. B.C. Kataria, General Manager, Dhillon Kool Drinks an ...

Court : Punjab and Haryana

Subject : Excise

Reported in : 2008(221)ELT508(P& H)

back cases to the adjudicating authority consequent to the specific amendment in this regard carried out by the Finance Act, 2001 w.e.f. 11.5.201.2. After hearing learned Counsel for the parties, perusing the Order-in-Original dated 23.3.2004, passed by the Adjudicating … shall dispose of C.E.A. Nos. 11 and 12 of 2006, which have been filed by the revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), against the orders dated 14.3.2005 and 10.3.2005

The Commissioner of Income Tax vs Punalur Paper Mills Ltd.,

Court : Kerala

the Explanation was available in the Statute book from 1993 till 01.04.2002 when it was amended by the Finance Act, 2001. In the present case, we are only concerned with the financial years prior to 01.04.2000, the last of … property which is the annual value of the property as seen from Section 22 and determined as per Section 23. Section 25B, according to the learned Senior Counsel, is clarificatory in nature ashas been held by the High

The Commissioner of Income Tax, Tvpm vs Punalur Paper Mills, Kollam

Court : Kerala

the Explanation was available in the Statute book from 1993 till 01.04.2002 when it was amended by the Finance Act, 2001. In the present case, we are only concerned with the financial years prior to 01.04.2000, the last of … property which is the annual value of the property as seen from Section 22 and determined as per Section 23. Section 25B, according to the learned Senior Counsel, is clarificatory in nature ashas been held by the High

The Commissioner of Income Tax, vs Punalur Paper Mills Ltd.,

Court : Kerala

the Explanation was available in the Statute book from 1993 till 01.04.2002 when it was amended by the Finance Act, 2001. In the present case, we are only concerned with the financial years prior to 01.04.2000, the last of … property which is the annual value of the property as seen from Section 22 and determined as per Section 23. Section 25B, according to the learned Senior Counsel, is clarificatory in nature ashas been held by the High

The Commissioner of Income-Tax, Tvm. vs Punalur Paper Mills, Kollam

Court : Kerala

the Explanation was available in the Statute book from 1993 till 01.04.2002 when it was amended by the Finance Act, 2001. In the present case, we are only concerned with the financial years prior to 01.04.2000, the last of … property which is the annual value of the property as seen from Section 22 and determined as per Section 23. Section 25B, according to the learned Senior Counsel, is clarificatory in nature ashas been held by the High

The Commissioner of Income Tax, vs Punalur Paper Mills Ltd.,

Court : Kerala

the Explanation was available in the Statute book from 1993 till 01.04.2002 when it was amended by the Finance Act, 2001. In the present case, we are only concerned with the financial years prior to 01.04.2000, the last of … property which is the annual value of the property as seen from Section 22 and determined as per Section 23. Section 25B, according to the learned Senior Counsel, is clarificatory in nature ashas been held by the High

Commissioner of Income Tax, Trivandrum vs Punalur Paper Mills Kolkata

Court : Kerala

the Explanation was available in the Statute book from 1993 till 01.04.2002 when it was amended by the Finance Act, 2001. In the present case, we are only concerned with the financial years prior to 01.04.2000, the last of … property which is the annual value of the property as seen from Section 22 and determined as per Section 23. Section 25B, according to the learned Senior Counsel, is clarificatory in nature ashas been held by the High