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Ashok Leyland Ltd. Vs. State of Tamil Nadu and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 3AA(1), 3AA(2), 3AA(3), 4, 5, 6, 6(2), 6A, 6A(1), 6A(2), 8(4), 9, 9(2), 13(4), 14, 15, 31 and 151; Tamil Nadu General Sales Tax Act, 1959 - Sections 2, 12, 12(1), 12(3), 16, 16(2) and 16(3); Constitution of India - Article 14, 19(1), 32, 136, 142, 226, 269, 269(3), 270, 286, 286(3), 366, 366(29A) and 371D; Sales of Goods Act, 1930 - Sections 5(1), 5(1A) and 5(3); Central Sales Tax (Amendment) Act, 2001; Finance Act, 2002; Central Sales Tax (Registration And Turnover) Rules, 1957 - Rule 12(5) and 12A; Citizenship Rules, 1956 - Rule 3; Evidence Act - Sections 41, 112 and 133; ;Indian Companies Act, 1956; Andhra Pradesh High Court (Original Side) Rule - Rule 5; Parliamentary Act; Indian Penal Code (IPC) - Sections 161 to 165A

Reported in : 2004(1)SCALE224; (2004)3SCC1; [2004]134STC473(SC); AIR 2004 SC 2836

- Sales of Goods Act, 1930 - Section 5(1), 5(1A) and 5(3); Central Sales Tax (Amendment) Act, 2001; Finance Act, 2002; Central Sales Tax (Registration And Turnover) Rules, 1957 - Rule 12(5) and 12A; Citizenship Rules, 1956 - Rule … 1956; Andhra Pradesh High Court (Original Side) Rule - Rule 5; Parliamentary Act; Indian Penal Code - Sections 161 to 165A - Conflict between States Sales Tax assessment proceedings and Central Sales Tax proceedings regarding alleged same

Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

respect of the search carried out on 17.1.2001; secondly, whether the proviso inserted in Section 113 by the Finance Act, 2002 is clarificatory?Whether Finance Act, 2001 was applicable to block assessment under Chapter XIV-B up to 1.06.2002:5. Chapter XIV-B … therein.(2) ...(3) In cases to which the provisions of Chapter XII or Chapter XII-A or Sub-section (1A) of Section 161 or Section 164 or Section 164A or Section 167B of the Income-tax Act apply, the tax chargeable shall

Satyabhushan Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2004)84TTJ(Bang.)165

impossible to work the rate of surcharge, especially when there is no year-wise bifurcation of undisclosed income. The Finance Act, 2002 has w.e.f. 1st June, 2002 (i.e., prospectively) amended Section 113 to say that tax of 60 per cent … under : "In cases to which the provisions of Chapter XII or Chapter XII-A or Sub-section (1A) of Section 161 or Section 164A or Section 167B of the IT Act apply, the tax chargeable shall be determined as

Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 10, 10A, 10B, 11, 12, 80HHC, 80HHC(3), 80HHF(3), 112, 113, 115A, 115AA, 115AB, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 119(2), 140A, 154, 161(1A), 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 192, 207, 208 to 219, 234A, 234B and 234C; Finance Act, 2002 - Sections 115J, 115J(1), 115JA, 115JB(1) and 115JB; Finance Act, 1987; Finance (No. 2) Act, 1996; Finance Act, 2000 - Sections115B and 115JB; Finance (Amendment) Act, 2000; Finance (Amendment) Act, 2002; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3, 17(1), 32(2), 32A(3), 72(1), 73, 74, 74A(3), 139(1), 142(1) and 288(2); Finance Act, 2001 - Sections 2(8); Constitution of India - Articles 265 and 300A

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

respondent seeks to rely as is seemingly done in view of the amendment of Section 115JB effected by Finance Act, 2002 with retrospective effect from 1.4.2001 enabling him to levy such interest. The said amendment in so far as … cases to which the provisions of Chapter XII or Chapter XII-A or Section 115JB or Sub-section (1A) of Section 161 or Section 164 or Section 164A or Section 167B of the Income tax Act apply, 'advance tax' shall

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 … Provided that in cases to which the provisions of Chapter XII or Chapter XII-A or Sub-section (1A) of Section 161 or Section 164 or Section 164A or Section 167B of the Income-tax Act apply, "advance tax" shall be

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 … appeals we are required to construe the word 'input' as defined in Rule 2(g) of CENVAT Credit Rules, 2002.3. M/s. Maruti Suzuki Ltd. (appellant) is engaged in the business of manufacturing motor vehicles falling under Chapter 87

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) … impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … with whom it deals is not, and cannot be, a sale assessable under the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ). Mr. Venkatraman insists that the transaction in question involves no transfer of a … of Bharat Sanchar Nigam Ltd v Union of India, (2006 (2) STR 161 (SC).Monsanto India made another DDQ application (Monsanto Petition, Exhibit K , pp.

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have furnished … when Expln. 4 was in the statute. One more aspect needs to be mentioned. By the Finance Bill, 2002, Section 271 of the IT Act has been amended vide Clause 97. By Clause 97(f) of the Finance Bill, … under which is reported in (1993) 200 ITR (St) 140 at p. 161 : "In two recent judicial pronouncements, it has been held that the

Dy. Cit Vs. Hindustan Zinc Ltd.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2004)86TTJ(NULL)389

under sections 234B and 234C of the Act in terms of the new section 115JB inserted by the Finance Act, 2000 with effect from 1-4-2001. It is stated that conceptually section 115JB differs from the erstwhile section 115JA … No. 446/Jp/1999 (assessment year 1996-97) through order of this Bench dated 24-4- 2002. Therefore, we decline to interfere with the order of the Commissioner (Appeals).12. … cases to which the provisions of Chapter XII or Chapter XIIA or section 155JB or sub-section (1A) of section 161 or section 164A or section 167B of the Income Tax Act, apply, advance-tax' shall be computed with reference

R.Devadoss vs the Assistant Director

Court : Chennai

PetitionersVs. The Assistant Director Director of Enforcement Government of India Ministry of Finance, Department of Revenue Shastri Bhavan 3rd Floor, 3rd Block No.26, Haddows Raod … file of Principal Sessions Judge, Chennai, Special Court constituted under Section 43 of the Prevention of Money Laundering Act, 2002 and set aside the order dated 08.06.2023. For Petitioners : Mr.Ali Hassan Khan For Respondent : Mr.Rajinish Pathiyil … as it does not contain any averments as to how these witnesses were involved, whether their statements under Section 161 or otherwise were recorded or how they were relevant witnesses to prove the case of the prosecution in