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Omkar S. Kanwar Vs. Union of India

Court : Gujarat

Subject : Direct Taxation

Reported in : (2001)170CTR(Guj)354

Matched in: Citation (2001)170CTR(Guj)354

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 … the Tribunal in the case of Nawal Kishore & Sons v. DCIT 87 ITD 407 (SB) at page 423 may be seen.Chapter XIVB was introduced … 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

Shri Himanshu Gupta vs the Commissioner of Central Excise

Court : Delhi

Subject : Service Tax

lacs eighty seven thousand six hundred twenty five), National Calamity Contingent Duty leviable under Section 136 of the Finance Act, 2001 amounting to Rs. 86,42,125/- (Eighty six lacs forty two thousand one hundred twenty five), Education Cess leviable under

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

and function of carrying on developmental activities in the areas as specified in the said Acts. By the Finance Act, 2001 and Finance Act, 2002, tax exemption of certain bodies set up through an Act of Parliament was withdrawn. … 10A(6) providing for the deemed allowance of depreciation for the assessment years ending before 1st day of April, 2001. Section 10B(6) also provides for similar deemed allowance of depreciation for any of the relevant assessment years ending before … Producers Cooperative Distributing Society Ltd. v. Commr. of Taxation (1948) 16 ITR 87 (Suppj (PC); and State of Orissa v. Ramchandra Chaudhary (supra) he held

Deputy Commissioner of Income Tax Vs. Glamour Restaurant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2003)80TTJ(Mum.)763

account is defined in the IT Act 1961, w.e.f., 1st June, 2001, by Section 2(12A) inserted by the finance Act, 2001, to include other books also; (iv) The tax on the disclosure made of Rs. 65 lakhs was Rs.

J.K. Cement Works Vs. Asstt. Commissioner of Central Excise and Custom ...

Court : Rajasthan

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 11BB

Reported in : 2004(97)ECC6; 2004(170)ELT4(Raj); RLW2004(4)Raj2604; 2004(3)WLC757

delayed refund was 10% which has now been lowered to 5% vide amendment made by Finance Act in 2001 with effect from 1-6-2003. Section 11B refers to order passed under Section 11B and application made under Section … three months from such date, till the date of refund of such duty.'20. Section 11BB was inserted by Finance Act of 95 with effect from 26-5-95. At the time of insertion the minimum rate of interest required to

Cit Vs. Asoka Betelnut Co. (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]127TAXMAN331(Mad)

out by the assessee was not an asset exigible to wealth-tax within the meaning of section 40(3)(vi) of Finance Act, 1983 ?'2. T.C. 230 of 1998 is a reference at the instance of the assessee and the question

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

Smt. Jyoti M. Bhandari Vs. Asstt Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)6SOT375(Ahd.)

relied upon by the assessees are prior to the amendment by the Finance (No. 2) Act, 1998 and Finance Act, 2002 with retrospective effect from 1-7-1995. The Explanation which the assessees relied upon was inserted by Finance (No. … These two appeals by two assessees are against the orders of assessing officer passed under section 158BD read with section 158BC of the Income Tax Act, 1961 for the block period 1-4-1985 to 31-3-1995

M/S Jodhpur Supply Co. 3. Sh. Tarun Vs. Cce Delhi Iii

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2001)(76)ECC392

Matched in: Citation (2001)(76)ECC392