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Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has to … in the case of CIT v. Elphinstone Spinning and Weaving Mills Ltd. 40 ITR 142, specifically at page 150, to appreciate that it is for the legislature to avoid the anomaly which arises from interpretation of the

Raju Jacob Vs. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(1), 5(10), 5A, 7(1), 7(7), 7(11), 7(12) and 7A; Kerala General Sales Tax Rules, 1963 - Rule 30, 30(1), 30(2) and 30(3); Kerala Finance Act, 2002

Reported in : 2006(1)KLT788

payment of tax at the 120%. Amendment was brought to Section 7(1)(a) of the Act by the Kerala Finance Act, 2002 applicable for the year 2002-2003 by enhancing the compounding fee payable under the main Section 7(1)(a) from 150%

S. Kanthimathy, S. Lakshmi, S. Vs. the Woodlands Estates Limited and

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (2008)144CompCas830

reasons of its complexity. This decision was approved by Division Bench of the Bombay High Court in Shirish Finance & Investment (P) Ltd. v. M. Sreenivasulu Reddy (2002) 35 SCL 27 by observing inter-alia, the following: ...We … By virtue of Section 36 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act. 2002. the provisions of Limitation Act are applicable to the Debts Recovery Tribunal, whereas there is no such specific … and an index of beneficial owners in the manner provided in Sections 150, 151 and 152 of the Act. However, the petitioners are seeking rectification

National Small Industries Corporation Limited Vs. State of Tamil Nadu

Court : Chennai

Subject : Land Acquisition

a charge or pledge on goods. ".7. The said definition was however amended under Section 150 of the Finance Act, (No.20 of) 2002 with effect from 11.5.2002. Even therein, delivery of goods on hire purchase or in system

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

Subject : Excise

under AED (TandA) Act, AED (GOSI) Act, the national Calamity Contingent Duty paid under Section 136 of the Finance Act and additional duty paid under the Customs Tariff Act, the utilisation thereof towards payment of duty on the … decision namely: (a) SRF Ltd. Versus CCE – 2000 (49) RLT 579 (b) SRF Ltd. Versus CCE – 2002 (147) ELT 851 (c) Madura Coats Versus CCE – 2001 (44) RLT 191 (T) (d) MRF Ltd. Versus … of 1975), paid on marble slabs or tiles falling under subheading No. 1504.21 or 2504.31 respectively of the First Schedule to the Central Excise Tariff

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Parties Vodafone International Holdings B.V., a Company Incorporated Under the Provisions of the Companies Act Vs. Union of India (Uoi), Ministry of Finance and Asstt. Director of Income Tax (international Taxation)

Commissioner of Income Tax Vs. C.L. Khatri

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 132, 132A, 143, 143(3), 144, 147, 158B, 158BA(1), 158BA(2), 158BB, 158BC and 260A; ;Finance Act, 2002 - Sections 158BB

Reported in : (2005)197CTR(MP)44; [2006]282ITR97(MP)

property which has not been or would not have been disclosed for the purposes of this Act.'Subsequently, by finance Act, 2002, the following words were added with retrospective effect from 1st July, 1995, at the end of the above … ORDERR.V. Raveendran, C.J.1. This appeal by the Revenue under Section 260A of the IT Act, 1961 ('Act' for short), is against the order dt. 21st May, 2001 of

Dr. Shashi Kant Garg, Son of Dr. P.L. Garg Vs. Commissioner of Income- ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(7A), 2(8), 2(9A), 2(16), 2(19A), 2(28C), 117(1), 120(1), 120(2), 120(4), 143(1), 143(2), 143(3), 147, 148, 151(1) and 263; Finance (No. 2) Act, 1998; Direct Tax Laws (Amendment) Act, 1987 Code of Criminal Procedure (CrPC) - Sections 164; Constitution of India - Article 226; Income Tax Rules; Indian Income Tax Act, 1922 - Sections 34

Reported in : (2006)203CTR(All)75; [2006]285ITR158(All)

(1) of Section 117;19. The words 'or the Deputy Commissioner of Income Tax' have been inserted by the Finance (No. 2) Act, 1998, with effect'from 1.10.1998.20. Section 2(19A) of the Act defines 'Deputy Commissioner' as follows:-'(19A) 'Deputy … years 1990-91 to 1994-95 where Civil Misc. Writ Petition No. 533 of 2002 relates to the assessment year 1993-94; Civil Misc. Writ Petition No. 534 … issued after the expiry of a period of two years from the end of the relevant assessment year.'30. Section 150 of the Act makes provision for the cases where assessment is to be made in pursuance of an

Chitra Devi, Prem Prakash Soni and Vs. Assistant Commissioner of Incom ...

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

on the legal score as well. We may note that the provision of Section 158BB(1) stands amended vide Finance Act, 2002 w.r.e.f 1st July, 1995, and the relevant amended provision stands as under : "158BB-(1) The undisclosed income of … in the order in which the same have been summarized/serialized in the chart given on pp. 149 and 150 of the paper book (PB) as has also been argued by the learned authorised representative of assessee. Serial

Chitra Devi Vs. Asstt. Cit

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)77TTJ(NULL)640

Matched in: Citation (2002)77TTJ(NULL)640