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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)

learned standing counsel appearing for the Revenue, the Explanation inserted by the amendment to Section 32 by the Finance Act, 2001, with effect from April 1, 2002, would take us back to the position that whether or not … said contention, it is 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

Sony Ericsson Mobile Communications India Pvt. Ltd Vs. Commissioner of ...

Court : Delhi

Subject : MRTP

assessment year, proceedings for which have been completed before the 1st day of July, 2012. *Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. *** Inserted by the Finance Act 2011, w.e.f. 1-6-2011. # Substituted by the Finance Act 2012, … 92B. The section also had retrospective amendment which was inserted by the Finance Act, 2012 w.r.e.f. 1st April, 2002. Section 92B(1) reads as under: ―Meaning of international transaction. 92B - (1) For the purposes of this section and … 92/2014 Canon India Pvt. Ltd Daikin Air Conditioning (India) Pvt. Ltd 132/2014 214/2014 2007-08 2008-09 2006-07 2007-08 2008-09 2007-08 2008-09 93/2014 99/2014 100/2014 101/2014 109/2014

Cit Vs. Kerala Electric Lamp Works Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]129TAXMAN549(Ker)

said contention, it is 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 … P.K.R. Menon, learned standing counsel appearing for the revenue, the Explanation inserted by amendment to section 32 by Finance Act, 2001 with effect from 1-4-2002 would take back to the position that whether or not the assessee claimed

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … for the credit of the duty paid. This was a case falling under the Maharashtra Value Added Tax Act 2002. The challenge in this case was to the constitutional validity of Section 48(5) of the Maharashtra Value Added … capital goods which are further used in the factory of the manufacture; 21. A plain reading of the definition of ‘capital goods' as defined under

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature and … for failure to keep such books. Section 220 deals with the preparation and filing of balance sheet. Sections 21 and 22 provide for the liability of the foreman and his withdrawal from the chitty. Section 23 to

Cheyyar Co-op. Sugar Mills Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)14STJ54CESTAT(Chennai)

period were filed and the tax paid within the period of time prescribed for the purpose under the Finance Act, 2003. Such payment of tax was made under protest. Later on, it appears, the party filed a refund … Finance Act, 2000 and the Finance Act, 2003. The Assistant Commissioner's order was revised by the Commissioner under Section 84 of the Finance Act, 1994 and service tax of Rs. 1,50,569/- was demanded from the party and

Deputy Commissioner of Income-tax - TDS Circle Vs. Vodafone Essar Guja ...

Court : Gujarat

Subject : Land Acquisition

to suffer for those reasons but keeping in view the mandate of law by introducing Sec.35C (2A) by Finance Act, 2002 and a third proviso added by Finance Act, 2013 In particular, it will be for the Tribunal to … beyond the period of 365 days in all is absolutely illegal and wholly without jurisdiction and contrary to section 254(2A) of the Income Tax Act (for short "the Act"). 3.1 It is submitted that while extending the

Brij Kishore Verma Vs. State of Uttar Pradesh

Court : Allahabad

Subject : Land Acquisition

The Times, October 29, 1986). Stat. Def., "means any enactment, Community legislation or subordinate legislation" (s.135 of the Finance Act 2002 (c.23 Private legislation in Parliament", Stat. Def., Environment Act, 1995 (c.25), s.28 (3); see also Enactment." 27. The … under: “(i) Whether the issuance of notification under section 11 of the U.P. Land Revenue Act read with section 21 of the U.P. General Clauses Act by the Governor is legislative act or administrative act. (ii) Alternatively, if

Manisha Construction Vs. the Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

proceedings as provided under the newly inserted Sub-clause (A) of Clause (c) of Section 158BB(1) inserted by the Finance Act, 2002 with retrospective effect from 1-7-1995.14. We have considered the rival contentions of both the parties and have carefully … in this by the view expressed by the Board in its circular cited supra at page 98 of 215 ITR St. to the effect that "where in the regular assessment proceedings set off of loss or unabsorbed

Salem Textiles Limited Vs. Authorized Officer of Phoenix Arc Private L ...

Court : Chennai

Subject : Land Acquisition

High Court went to the extent of holding that in the light of Section 35 of the Securitisation Act, 2002, Section 22 of SICA does not survive anymore. (vi) In Nabha Industries Ltd vs. Punjab State Industrial Development Corporation … Winding up of Section 424-G - Winding up of . sick industrial companies. sick industrial companies. ======================================================================== 7 Section 21 - Operating Section 424-H - Operating . Agency to prepare complete Agency to prepare complete inventory. inventory. ======================================================================== … time, the Parliament was conscious of the fact that recovery of amounts financed by State Financial Corporations to industries, may pose difficulties, if the Financial