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State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

validity of Section 5(2C) of the Kerala General Sales Tax Act read with Section 3A of the Kerala Finance Act 2001 as being unconstitutional, both in its retrospective and prospective operation. They also challenged the consequent actions initiated against … Government so directs', and Clauses (b), (c), (f) and (g) stand deleted.16. In exercise of powers conferred by Section 29 of the Abkari Act the Government of Kerala has framed Rules for the establishment and working of Distilleries,

Scoop Industries (P) Ltd. and ors. Vs. Income Tax Officer and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 80A(1) , 80E, 80HH, 80IA, 143(3) and 253; Finance Act, 2001

Reported in : (2007)207CTR(Bom)599; [2007]289ITR195(Bom)

in the case of Ram Nath Jindal v. CIT and held that the insertion of Expln. 5 by Finance Act, 2001, to Section 32 which comes into effect from asst. yr. 2002-03 makes it clear that the assessee had … and gains of a newly established undertaking, therefore, have got to be computed as per the provisions of Section 29 to Section 43A and if the assessee claims relief under Chapter VI-A of the Act, then it is

Plastiblends India Limited a Company Incorporated Under the Companies ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 14, 28, 29, 30 to 43D, 66 to 80, 80A to 80B, 80B(5), 80C to 80U, 143(1) and 260A; Companies Act, 1956; Finance Act, 2001 - Sections 32(1); ;Finance Act, 2003 - Sections 36(1); Customs Act, 1962 - Sections 75

Reported in : 2009(111)BomLR4592; (2009)227CTR(Bom)1; [2009]318ITR352(Bom); 2010(1)MhLj526; [2009]185TAXMAN187(Bom)

assessee when not claimed by the assessee.27. Mr. Dastur referred to Explanation 5 to Section 32(1) inserted by Finance Act 2001 with effect from 1-4-2002, which reads thus:Explanation 5. - For the removal of doubts, it is hereby declared … out various incomes that are chargeable to income-tax under the head `Profits & gains of business or profession'. Section 29 in Chapter IV of the Act provides for the computation of income from profits & gains of business

Plastiblends India Ltd., a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 72, 80A, 80AA, 80AB, 80B(5), 80E, 80HH, 80HH(6), 80HH(7), 80I, 80IA, 80IA(5), 80IA(8), 80IA(10), 80IB, 80IB(13), 143(1), 143(3), 147 and 260A; Companies Act, 1956; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 34(1); Finance (No. 2) Act, 1980; Finance Act, 2001 - Sections 5

Reported in : (2009)223CTR(Bom)291; [2009]178TAXMAN397(Bom)

the Act which continued till the assessment year 2002-2003, when explanation to Section 5 was inserted by the Finance Act 2001 with effect from 1.4.2002 and, therefore, the Tribunal erred in holding that omission of Section 34(1) by Taxation … rightly disclaimed while computing income under Chapter IV-D of the Act, such profits computed in accordance with Sections 29 to 43A should be the basis for allowing deduction under Section 80-IA of the Act.22. Mr Dastur tried

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 … of the Cenvat Credit taken on tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

vide Act 22 of 1995, the word 'Collector (Appeals)' was substituted by the word 'Commissioner (Appeals)'. However, by Finance Act, 2001, in case of Commissioner (Appeals) the period of limitation was curtailed from three months to 60 days and … as prescribed in the Act, the Court will have the power to condone the delay. Sub-section (2) of Section 29 of the Limitation Act also provides that where any civil or local law prescribes a period of limitation

Katni Minerals (P) Ltd. Vs. Cc and Ce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2003)(86)ECC435

by which the Commissioner of Customs & Central Excise in exercise of powers under Section 84 of the Finance Act, 1994 has confirmed the demand of Sales Tax and imposed penalty.2. We heard Shri B.L Narsimhan, learned Advocate … Ld. Senior Departmental Representative for the Revenue. The learned Advocate submitted that initially a show cause notice dated 29.3.98 was issued to them to show cause as to why the penalty should not be imposed upon them

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 Order-in-Original dated 23.3.2004, passed by the Adjudicating Authority (A-1), Order-in-Appeal dated 29.11.2004, passed by the Commissioner (Appeals) (A-2) and orders dated 14.3.2005 and 10.3.2005,

Neelkanth Devansh Developers Private Limited Vs. Urban Infrastructure ...

Court : Mumbai

Subject : Education

the Respondents/original Petitioners has relied upon two judgments of this Court; one in J.K. Corporation Ltd. vs. Ensource Finance Ltd. (2001] 33 SCL 143 (BOM)and the other in Marine Container Services (India) Pvt. Ltd. vs. Shaheel Bearings … to lead evidence in variance of the terms of the written contract. 29. In the present case also, ICDs were distinct written agreements which indicated … broadly is as under : According to the respondents/original petitioners, the appellant companies were incorporated under the Companies Act, 1956 as Private Companies Ltd. by shares on 1st March, 2007, and that the main objects for which … the Apex Court vide Arbitration Application No.12 of 2015 on 09/12/2015 under Section 11 of the Arbitration and Conciliation Act, 1996 seeking reference to arbitration.

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

by the Finance (No. 2) Act, 1991 with retrospective effect from 1.4.1972; insertion of Section 14-A by the Finance Act, 2001 with retrospective effect from 1.4.1962; Explanation to Section 36(1)(viii) by Finance Act, 1992 with retrospective effect from 1.4.1987 … that the assessee company filed return of income for assessment year 2001-2002 disclosing total income at Rs. 57,31,610/-on 29th October, 2001. The Assessing Officer completed assessment Under Section 143(3) on 31.3.2003 at total income of Rs. 2,58,46,553/-.During