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Commissioner of Income Tax Vs. Zam Zam Tanners

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 2(24), 17, 28, 41, 44, 45, 59, 80HHC, 139(1), 139(3), 143(1A), 143, 144, 147, 160(1), 256(2), 271, 271(1) and 280D; ;Taxation Laws (Amendment) Act, 1975; ;Finance Act, 2002 - Sections 271(1); ;Finance Act, 1993 - Sections 143(1A); ;Constitution of India - Article 141

Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)

have been concealed or inaccurate particulars have been furnished.'Section 271(1)(c) of the Act has been further amended by Finance Act, 2002, by which Clause (iii) and Expln. 4 has been modified. After the amendment section reads as follows :'(iii) … sum chargeable to income tax under Clauses (ii) and (iii) of Section 28 or Section 41 or Section 59;(va) the value of any benefit or perquisite taxable under Clause (iv) of Section 28;(vi) any capital gains chargeable

Maharashtra State Electricity Board Vs. Maharashtra Electricity Regula ...

Court : Mumbai

Subject : Electricity

Acts : Electricity Regulatory Commission Act, 1998 - Sections 17(5), 27 and 29; Electricity (Supply) Act, 1948 - Sections 45, 49 and 59

Reported in : AIR2004Bom294; 2004(3)BomCR485

J.1. By these appeals, the appellants challenge the order dated 10th January, 2002 passed by the Maharashtra Electricity Regulation Commission (for short 'the Commission') passed … the powers under Section 15 of the ERC Act.iv) The Commission did not properly consider the provisions of Section 59 of the Electric Supply Act and the notification issued by the Government of Maharashtra in pursuance thereof providing … and the tariffs should have been so approved that there would be no recovered revenue gap in the finances of the Board. In our opinion, there can be no doubt that the affairs of Electricity Board are

Deputy Commissioner of Income Tax Vs. Electropack [Alongwith Misc.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)94TTJ(Ahd.)973

July, 1995, the proceedings initiated are not proper and just. 3. As per the amendment made by the Finance Act, 2002, to Section 158B, the definition of "undisclosed income" is reproduced as under: 158B(b) : 'undisclosed income' includes any … be referred. 1. Rohtak & Hissar Electric Supply Co. v. CIT (1981) 128 ITR 52 (Del) (on p. 59) : "We do not doubt that the mistake made by the ITO in his original assessment order dt.

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 … documents by subscribers and Registrar. Section 43 to 55 deal with winding up of chitties. Section 56 to 59 deal with registration of office and fees. Section 60 to 72 are miscellaneous provisions. Kerala Chitties Act was

S.i.J. Chains (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)100ITD379(Asr.)

out of brought forward business loss or unabsorbed depreciation, one is nil, nothing is deductible (substituted by the Finance Act, 2002 with effect from 1-4-1997). The Assessing Officer accordingly issued notice under Section 154 of the Income-tax Act and

Shri Saurabh Srivastava Vs. Dy Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : MRTP

Reported in : (2008)111ITD287(Delhi)

copy placed at pages 101 to 134 of the paper book).4.6. The Ld. AR submitted that subsequently, the Finance Act, 2002 inserted clause (va) in Section 28 of the Act w.e.f. 1.4.2003, as per which the receipts of the … in as much as it was inextricably and integrally liked to the New Service Agreement (Article 13, page 59 of assessee's paper book) and hence, by corollary, linked to completion of the Share purchase agreement. The scope

Shri Saurabh Srivastava Vs. Dy. Commr. of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : MRTP

copy placed at pages 101 to 134 of the paper book).4.6. The Ld. AR submitted that subsequently, the Finance Act, 2002 inserted Clause (va) in Section 28 of the Act w.e.f. 1.4.2003, as per which the receipts of the … in as much as it was inextricably and integrally liked to the New Service Agreement (Article 13, page 59 of assessee's paper book) and hence, by corollary, linked to completion of the Share purchase agreement. The scope

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It … have been thirteen such conspiracies over five months from May to October 2002. 4. In its simplest form a carousel fraud begins with the sale … concerned with taxpayers’ duties to keep records and the like, and the Commissioner’s powers to inspect etc. 149. Section 59(1) makes provision for a default surcharge where a taxable person fails to make a return on time or

Union Of India Vs. Vkc Footsteps India Pvt. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

three judge Bench, dealt with the validity of the provisions of Sections 65(12) and 65(105) (zm) of the Finance Act 1994, in so far as the said provisions sought to levy service tax on leasing and hire purchase. … by which refund under this sub-rule becomes admissible.” See also, Section 51 of the Maharashtra Value Added Tax Act 2002 read with Rule 60 of the Maharashtra Value Added Tax Rules 2005 81 PART F55The report of the … 18 D.2 Assessees .......................................................................................... 21 D.3 Rejoinder by Union of India ................................................................ 59 E Constitutional Scheme of GST ...................................................................... 61 F CGST Act ...................................................................................................... 69

Subuthi Finance Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)96TTJ(Chennai)473

it clear that there had been no specific effect that the amendment effected to Section 158BB in the Finance Act, 2002, w.e.f. 1st July, 1995, would be applicable to the instant case as the block period covered ten years