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Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Matched in: Advocate G.S. Jetly, Senior Counsel and ;P.S. Jetly, Adv. i/b., ;A.S. Tungare, Adv. for the petitioners in W.P. Nos. 2748 and 5357 of 2001; ;S.G. Aney, Senior Counsel and ;V.B. Naik, Adv. i/b., Dipti Kale, A A.J. Rana and ;N.A. Deshpande, A.G.P.

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 … 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was demanded. 9. The appellant filed its reply to the demand cum penalty notice and the corrigendum dated 2.3.2009 issued by

Dr. K. Nedunchezhian Vs. the Deputy Commissioner of Income-tax and the ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 158BC, 246 and 251; Motor Vehicles Act; Uttar Pradesh Trade Tax Act - Sections 9; Finance Act, 2001; Constitution of India - Article 226

Reported in : 2005(4)CTC161; (2005)199CTR(Mad)432; [2005]279ITR342(Mad)

Learned senior counsel for the appellant submitted that section 251 of the Income-tax Act has been amended by Finance Act, 2001 and now there is no power in the Commissioner (Appeals) to remand the matter back to the Assessing … challenging the provisional assessment orders under the U.P. Trade Tax Act on the ground of alternative remedy under section 9 of that Act. Against the aforesaid judgment, Special Leave Petition was filed before the Supreme Court which has

Set Satellite (Singapore) Pte Ltd., a Company Incorporated and Registe ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9, 92, 92C, 119, 195, 145, 234A, 234B and 234C; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)110BOMLR2726; 2008BusLR850(Bom); (2008)218CTR(Bom)452; [2008]307ITR205(Bom)

price are contained in Section 92 of the Income Tax Act. The principles have been clarified by the Finance Act, 2001 as also Finance Act, 2002. From the order of the C.I.T. which has been accepted it is clear … on business in India through a permanent establishment (P.E.). in India. If there be no P.E. then notwithstanding Section 9 of the Income Tax Act the income would not be liable to tax in India. An additional fiction

Deputy Commissioner of Income Tax Vs. Indian Syntans Investments (P)

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)103ITD457(Chennai)

and the particular provision regarding "or a trade mark or brand name associated with a business" by the Finance Act, 2001, w.e.f. 1st April, 2002, "or a right to manufacture, produce or process any article or thing" was brought … be treated as Income chargeable to tax as per Expln. (2) to Clause (vii) of Sub-section (1) of Section 9. (3) The lump sum consideration of Rs. 9,22,60,000 for transferring, assigning and surrendering technical know-how as income chargeable

Commissioner of Income-tax Vs. Kerala Electric Lamp Works Ltd. and Cro ...

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 2001; Income Tax Act, 1961 - Sections 32 and 32(1)

Reported in : (2003)183CTR(Ker)182; [2003]261ITR721(Ker)

necessary to refer to the Explanation added by the Finance Act, 2001. As per Section 21 of the Finance Act, 2001, Section 32 was amended as follows :'21. Amendment of Section 32. --In Section 32 of the Income-tax Act, with … No. 21 of 1999, for the year 1989-90, the assessee filed a return showing a loss of Rs. 9,30,59,275. In computing the loss, the Assessing Officer held that whether the assessee had claimed it or not depreciation

Bpl Limited Rep. by Its General Manager Corporate Taxation and Audit S ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132 and 234B; Gift Tax Act, 1958 - Sections 4(1), 13, 15(1B), 15(3), 16, 16A, 16B, 45,139, 142(1), 143 and 234A; Income Tax Act, 1922 - Sections 34(1); Companies Act, 1956 - Sections 187; Gift Tax Rules - Rule 5

Reported in : (2007)208CTR(Kar)346; [2007]293ITR321(KAR); [2007]293ITR321(Karn)

Section 16B of Gift Tax was in pari material with Section 234 B of Income Tax Act vide Finance Act, 2001 - Held, interest under Sections 234A and 234B of the Income Tax Act, 1961, was leviable on the … leviable on tax on the total income as declared in the return and not on assessed income - Section 9: [V. Jagannathan, J] Jurisdiction of Civil Court - Suit against Electricity Board demanding difference of electricity charges Maintainability

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

necessary to refer to the Explanation added by the Finance Act, 2001. As per section 21 of the Finance Act, 2001 section 32 was amended as follows :'21. Amendment of section 32-In section 32 of the Income Tax Act, with … No. 21 of 1999 for the year 1989-90 the assessee filed a return showing a loss of Rs. 9,30,59,275. In computing the loss, the assessing officer held that whether the assessee had claimed it or not depreciation

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 … Bench of the Kerala High Court allowed these writ petitions by a common judgment and order of August 9, 2002 in OP Nos. 3736, 5139, 1705, 4464, 6075, 6113, 6116, 6122, 6239, 6336, 7639, 7666 of 2002

Commissioner of Income-tax and anr. Vs. Reading and Bates Exploration ...

Court : Uttaranchal

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 4, 4(2), 5(1), 9, 9(1), 191, 192, 208, 209(1), 234B and 260A; Finance Act, 2001; Finance Act, 1999; Finance Act, 1983; Indian Income Tax Act

Reported in : (2005)198CTR(Uttranchal)670; [2005]278ITR47(Uttaranchal)

justified in directing the Assessing Officer to charge interest under Section 234B which also stands amended by the Finance Act, 2001, with retrospective effect from April 1, 1989 ?'4. Heard learned counsel for the parties and perused the record.5. … assessee for the off period outside India was not chargeable to the Indian Income-tax Act in terms of Section 9(1)(ii) of the Income-tax Act, 1961, whereas the learned Income-tax Appellate Tribunal has itself held, vide order dated March