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State Bank of India Vs. Central Board of Direct Taxes

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(10C), 15, 16, 17, 17(3), 17(3)(1), 57, 89, 89(1) and 201(1A); Finance Act, 2001; Income Tax Rules - Rule 21A

Reported in : (2006)201CTR(Ker)492; [2006]282ITR587(Ker); 2006(1)KLT258

person; or(B) after cessation of his employment with that person.Sub-clause (iii) of Section 17(3)(i) was inserted by the Finance Act, 2001 with effect from 1.4.2002.9. The Revenue has already raised a contention that since the term 'voluntary retirement' has … term 'termination of employment' within the meaning of Section 17(3) of the Income-tax Act and the relief under Section 89(1) is admissible after the grant of exemption under Section 10(10C)(viii) of the Income-tax Act is the question that

M/S. Jindal Poly Films Ltd. and Others Vs. the State of Maharashtra an ...

Court : Mumbai

Subject : Land Acquisition

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 … The expression “Package Scheme of Incentives” under clause (e) of Section 88 includes the 1988 and 1993 schemes. Section 89(1) stipulates that where an eligibility certificate has been recommended to an eligible unit by the implementing agency under

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

the tariff for electrical power for the year 2000-2001. On 15th March, 2001, the Board submitted a proposal seeking revision of retail distribution tariff with … the appellant Board in this regard is consistent with the Electricity (Supply) Annual Accounts Rules 1985 framed under Section 89 of the Electricity Supply Act. In other states such as Gujarat, Madhya Pradesh, Andhra Pradesh and also in … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 246, 245D(4), 260A and 264; Wealth Tax Act - Sections 22D(4); Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; ;Terrorists and Disruptive Activities (Prevention) Act, 1987; ;Prevention of Corruption Act, 1988; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 8, 9, 9(2), 9(3) 12A and 12A(6); ;Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 - Sections 3(2); ;Kar Vivad Samadhan Scheme, 1998 - Sections 87, 90, 92 and 95; ;Constitution of India - Article 226; ;Indian Penal Code (IPC), 1860

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998. 4. The aforesaid declaration filed by the … for fresh disposal in accordance with law. 7. On remand, the Commissioner (Appeals) vide order dated 29th June, 2001 upheld the order-in-original dated 12th November, 1997. 8. Going little backwards, it may be noticed here that after

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ... Overruled

Court : Mumbai

Subject : Excise

Acts : Finance Act, 1998 - Section 89; Central Excise Act, 1944 - Section 11AA; Customs Act, 1962 - Section 142; Income Tax Act - Section 246, Income Tax Act - Section 245D(4), Income Tax Act - Section 260A, Income Tax Act - Section 264; Wealth Tax Act - Section 22D(4); Foreign Exchange Regulation Act, 1973 ;Narcotic Drugs and Psychotropic Substances Act, 1985; ; Terrorists and Disruptive Activities (Prevention) Act, 1987; ; Prevention of Corruption Act, 1988 ;Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 8, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Section 9(2), Conservation of Foreign Exchange and Prevention of Smu

operative from 1st September, 1998 to 31st January, 1999. The petitioners filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.4. The aforesaid declaration filed by the petitioners … him for fresh disposal in accordance with law.7. On remand, the Commissioner (Appeals) vide order dated 29th June, 2001 upheld the order-in-original dated 12th November, 1997.8. Going little backwards, it may be noticed here that after the

Ebiz.Com Pvt. Ltd. Vs. Union of India and Others

Court : Delhi

Subject : Service Tax

on 19th and 21st January 2016 by the DGCEI are illegal and ultra vires the provisions of the Finance Act, 1994 ( FA ). Respondent No. 3 was impleaded pursuant to the order dated 28th January, 2016 passed … Department (ST Department) and has been paying service tax since the year 2001. eBIZ describes the services rendered by it of booking of tour packages … of the FA and sent to judicial custody. It was alleged that eBIZ had committed an offence under Section 89 (1) (ii) of the FA. The bail application of Mr. Malhan dated 21st January 2016 was rejected by

Swan Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance (No. 2) Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 87, 90, 92, 246, 260A and 264; Wealth Tax Act

Reported in : (2007)211CTR(SC)78; 2007(120)ECC140; 2007LC140(SC); 2007(214)ELT322(SC); JT2007(9)SC415; (2007)7SCC29; 2007(2)LC0907(SC)

operative from 1st September, 1998 to 31st January, 1999. The appellant filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.The aforesaid declaration filed by the appellant came … him for fresh disposal in accordance with law.5. On remand, the Commissioner (Appeals) vide order dated 29th June, 2001 upheld the order-in-original dated 12th November, 1997.6. After the Tribunal passed the order on 29th November, 1999 holding

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec

Narayan Karwa and ors. Vs. Union of India (Uoi),

Court : Mumbai

Subject : Direct TaxationProperty

Acts : Income Tax Act, 1961 - Sections 230A and 281; Finance Act, 2001; Income Tax Rules - Rules 2, 11, 15, 57(1), 58 and 60; Code of Civil Procedure (CPC) - Order 21, Rule 89(1)

Reported in : 2007(2)BomCR547; (2007)209CTR(Bom)204; [2008]296ITR545(Bom); 2008(1)MhLj775

certificate could not be registered. It is only after Section 230A of the Act was omitted by the Finance Act, 2001 with effect from 1st June, 2001 the petitioners have allegedly got the gift deed registered in the year … by the sale' in Rule 60 of the Second Schedule to the Act as in Order 21 Rule 89(1) of the CPC must be construed widely so as to include even inchoate rights which a party may

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.