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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by virtue … 66 of the Finance Act; and(x) the Education Cess on taxable services leviable under Section 91 read with Section 95 of the Finance (No. 2) Act, 2004 (23 of 2004), paid on-(i) any input or capital goods received

D.C.i.T. Vs. the Andhra Petrochemicals Ltd.

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

of the assessee was that the provisions as they existed prior to the amendment were withdrawn by the Finance Act, 2001 and thus the Assessing Officer was not justified in denying the benefit of carried forward of depreciation of … these appeals by a combined order for the sake of convenience.2. The issue centers round the interpretation of Section 43A(1) of the Income Tax Act with reference to the entitlement of depreciation under Section 32 of the

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance Act,

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

VAT Ordinance came into force on 1.4.2005 and consequently the previous Act holding the field, namely, the Bihar Finance Act, 1981 was repealed by Section 94 of the Ordinance. On 23.06.2005, the State enacted the Bihar Value Added … in Bihar Foundary & Casting v. The State of Bihar and Ors. 2001 (1) PLJR 258. In that decision, there is a passing reference to … correct position.6. In light of what is noted above, it would be appropriate to take a look at Section 95 of the Act before proceeding to examine the relevant rules. Section 95 is as follows:Declaration of stock of

Wimco Seedlings Ltd. Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2007)293ITR216(Delhi)

of the activity is exempt from taxation however, a new section i.e. Section 14A has been inserted by finance Act, 2001 retrospectively which provides as under: Section 14A : For the purpose of computing the total income under this … income at Rs. 6, 83 , 605/- ( Rs. 16 , 78 , 905 - Rs. 9 , 95 , 300') Since the assessee had shown agricultural income of Rs. 12.31,718/- he made the addition of Rs.

Janki Das Lachchmi NaraIn Vs. Commissioner of Income-tax and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 86(2), 87, 88, 89, 95 and 154; Limitation Act - Sections 5, 23, 28, 30(1) and 30(2) - Schedule - Article 182; Income Tax Act, 1961 - Sections 245D(4), 264 and 297(2); Wealth-tax Act - Sections 22D(4); Appellate Tribunal Rules, 1963 - Rules 4A and 12; Code of Civil Procedure (CPC) - Sections 109; Constitution of India - Article 226

Reported in : (2005)196CTR(All)53; [2005]274ITR155(All)

petitioner has also filed an application for condonation of delay. In the meantime, by Chapter IV of the Finance (No. 2) Act of 1998 (hereinafter referred to as 'the Act'), the Central Government introduced the Kar Vivad … also indirect taxes mentioned therein. Under the scheme, settlement of taxes was provided for under certain circumstances. However, Section 95 provided that the scheme shall not apply in certain cases. Sub-clause (c) of Clause (i) of Section 95

Mr. Raya R. Govindarajan, Prop. Vs. the Asst. Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)288ITR150(Chennai)

justification for the levy of surcharge. The learned counsel further submitted that eventhough there was a reference in Finance Act, 2001 for levy of surcharge over and above the Income tax prescribed under Section 113 of the I.T. Act, … rate or those rates shall be charged in accordance thereto and subject to the provisions of the Act. Section 95, which was omitted by the Finance Act of 1965, contained similar provision with regard to super-tax. Although under

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

profits and gains derived from such business for the initial seven assessment years. 10. By an amendment in Finance Act, 2001, when the benefit to commercial producers of mineral oil was shifted from Section 80-IA to Section 80-IB and

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

profits and gains derived from such business for the initial seven assessment years. 10. By an amendment in Finance Act, 2001, when the benefit to commercial producers of mineral oil was shifted from Section 80-IA to Section 80-IB and

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 … 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 … 1997/18th May, 1998 was time barred and, therefore, it cannot be said that any appeal was pending under Section 95(ii)(c) of KVSS, 1998. He would submit that the appeal dated 2nd September, 1998 from the order-in-original dated 12th