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

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

to Section 131 of Finance Act 2001 which reads as under:- "131. Insertion of new Section 38A. After section 38 of the Central Excise Act, the following section shall be inserted and shall be deemed to have been … 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

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

Aditya Cement Staff Club Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17; Income Tax Rules, 1962 - Ruel 3; Finance Act, 2001 - Sections 17(2)

Reported in : RLW2004(1)Raj396; 2003(4)WLC663

is with reference to the insertion of Clause (vi) in Section 17(2) with effect from 1.4.2002 by the Finance Act, 2001 and amendment in Rule 3 of the Income Tax Rules, 1962 vide Notification dated 25.9.2001, which has been

National Co-Operative Development Corporation Vs. Commissioner of Inco ...

Court : Supreme Court of India

Subject : MRTP

and function of carrying on developmental activities in the areas as specified in the said Acts. By the Finance Act, 2001 and the Finance Act, 2002, tax exemption of certain bodies set up through an Act of Parliament was … within the Government for promoting a speedy resolution of disputes of this 38 kind, however it excluded disputes relating to Railways, Income Tax, Customs and … and for matters connected therewith or incidental thereto.” 3. The functions of the appellant-Corporation are set out in Section 9 of the NCDC Act, which is, inter alia, to advance loans or grant subsidies to State Governments

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … 1979 framed thereunder ("FTT Rules" for short). The petitioner for the months of April, August, September and December, 2001 failed to pay the FTT within the stipulated period. In view of its failure, four separate showcause notices

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

be anomalous for the following reasons: a) Finance Act contains the proposals for the following financial year e.g. Finance Act, 2001 contains the proposals for the Finance year 2001-02. The rates of taxation are further provided in the First … Income-tax, Eighth Edition (revised by Hon'ble Supreme Court Justice Mr. S. Ranganathan) Vol. I at page 57 under Section 38 with the head note 'Retroactive Legislation' and Chatuvedi & Pithisaria's 'Income-tax Law' Fourth Edition, 1990 Vol.1 at page

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in relation … @ SLP(C) No. 21294 of 2012 C.A. No. 113 of 20151, C.A. No. 7797 of 2012, C.A. No. 381 of 2013 , C.A. No. 7426 of 2012, C.A. No. 8195 of 2012, C.A. No. 126 of 2015,

M/S. McKinsey Knowledge Centre India Pvt. Ltd. Vs.pr. Commissioner of ...

Court : Delhi

Subject : Land Acquisition

the object and purpose of introducing provisions relating to transfer pricing adjustment in the Act. By virtue of Finance Act, 2001, Section 92 of the Act was substituted by Sections 92 to 92F of the Act with effect from 1st … ..... Appellant Through: Mr. Rahul Chaudhary with Ms. Vibhooti Malhotra, Advocates ITA4612017 & connected matters Page 1 of 38 + versus MCKINSEY KNOWLEDGE CENTRE INDIA PVT.LTD. ..... Respondent Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh

Dattaprasad Co-operative Housing Society Limited and ors. Vs. State of ...

Court : Karnataka

Subject : Trusts and Societies

Acts : Karnataka Co-operative Societies Act, 1959 - Sections 38; Karnataka Co-operative Societies (Amendment) Act, 2001 - Sections 5; Registration Act, 1908 - Sections 17(1); Karnataka Co-operative Societies Rules, 1960

Reported in : 2007(4)KarLJ645(DB).;

writ in the nature of certiorari to quash Section 5 of the Karnataka Act 6 of 2001, amending Section 38 of the Karnataka Co-operative Societies Act, 1959 (Karnataka Act 11 of 1959), by inserting proviso at the end

Maxopp Investment Ltd.. Vs. commr.of i.t New Delhi

Court : Supreme Court of India

Subject : Direct Taxation

total income, such expenditure shall also not be allowed as deduction. Though, Section 14A was inserted by the Finance Act, 2001, but it was given retrospective effect from April 1, 1962. Original Section was in the following terms:“Section 14A … We proceed to discuss this aspect hereinafter.39) In those cases, where shares are held as stock-in-trade, the main 38 purpose is to trade in those shares and earn profits therefrom. However, we are not concerned with those