Advanced Search Results

Commissioner of Sales Tax Vs. Pec Vee Textile Ltd.

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 41BB and 61; Central Sales Tax Act, 1956; Finance Act, 2001; Bombay Sales Tax Rules, 1959 - Rule 31B

Reported in : (2009)26VST281(Bom)

view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by the Finance Act, 2001 Section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different ratios for … J.P. Devadhar, J.1. The Commissioner of Sales Tax, Mumbai, has filed this application under Section 61 of the Bombay Sales Tax Act, 1959 against the decision of the Maharashtra Sales Tax Tribunal, Mumbai ('the

The Commissioner of Sales Tax Vs. Pec Vee Textile Ltd.

Court : Mumbai

Subject : Sales Tax/VAT

Acts : Bombay Sales Tax Act, 1959 - Sections 41BB and 61; Central Sales Tax Act, 1956; Finance Act, 2001; Bombay Sales Tax Rules, 1959 - Rule 31B

Reported in : (2008)110BOMLR3547

a view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by Finance Act, 2001 Section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different ratios for … J.P. Devadhar, J.1. The Commissioner of Sales Tax, Mumbai has filed this application under Section 61 of the Bombay Sales Tax, 1959 against the decision of the Maharashtra Sales Tax Tribunal, Mumbai ('Tribunal' for

Siel Limited Vs. the Punjab State Electricity

Court : Appellate Tribunal for Electricity APTEL

Subject : MRTP

Reported in : (2006)LCAPTEL931

mentioned that the audited Balance Sheet of the Board for the year 2001 -02 filed along with ARR for the year 2002-03 showed an outstanding … the Tariff for the financial year, 2005-06 has been determined by the PSERC without framing Tariff Regulations under Section 61 of the Act of 2003 and is, therefore, bad in law. According to them framing of the Tariff … come out with Financial Restructuring Plan for the Board. (vi) Most of the State Governments have restructured the finances of the Boards for fixation of a fair Tariff and giving relief to the consumers, but the State

Jindal Steel and Power Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2004)(96)ECC522

goods were still in the bonded warehouse, Section 61 (2)(ii) was amended as per Clause 106 of the Finance Act, 2001, whereby the above interest-free period was reduced from six months to thirty days.This amendment was made with effect

Amtrex Hitachi Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(116)LC570Tri(Delhi)

Common issue arising in these appeals is whether amendment to Section 61(2) make under Section 106 of the Finance Act, 2001 substituting the period of 'six months' by 'thirty days' will have retrospective effect in the sense that it

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 … CBDT also, in its circular No. 8 dated 27.8.2002 238 ITR (St) 61 clarified that the provision of surcharge came into force only from 1.6.2002 … reference arises out of the appeal, against the assessment order passed by the DCIT, Central Circle-I, Hyderabad under Section 158BC of the Income-tax Act for the block period from 1.4.1989 to 18.11.1999, dated Nil, stated in the

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

not form part of total income”. It may be noted that when section 10A was recast by the Finance Act, 2001, Parliament was aware of the character of relief given in Chapter III. Chapter III deals with - 66 … as under:13. Section 2(45) defines “total income” to mean the total amount of income referred to in - 61 - Section 5 and computed in the manner laid down in the IT Act. Section 5 defines the

M/s. Flemingo (Duty Free Shop) Pvt. Ltd. and Another Vs. The Commissio ...

Court : Mumbai

Subject : Land Acquisition

the Commissioner of Customs. That Appeal must be filed within 60 days. This period was substituted by the Finance Act, 2001 (14 of 2001) for the words “within three months”. By the Finance Act, 2001, the proviso to subsection … answer on any question of law arising out of the order and passed by the authorities named in section 61. Section 61 of the Act reads as under: S.61 Statement of case to the High Court. (1) Within

Anuradha Timber Estates Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2006)99ITD53(Hyd.)

outstanding demand under Section 254 of the Income Tax Act. Provisos to Section 254(2A) were inserted by the Finance Act 2001 with effect from 1.6.2001, whereby the power to grant stay, on each occasion, was restricted to a maximum … the assessee seeking stay of collection of outstanding demand pending disposal of the impugned appeal, namely, ITA No. 61/Hyd/04, and the Appellate Tribunal granted conditional stay, vide order dated 27.2.2004. Pursuant to the order passed therein, the

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 … 1989 (43) ELT 214 60.Union Carbide India Ltd. v. Union of India and Ors. (1986) 2 SCC 547 61. Triveni Engineering and Industries Ltd. and Anr. Vs. Commissioner of Central Excise and Anr., ((2002) 7 Supreme Court