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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 … this clause, the loss shall not include depreciation; oriv) the amount of profits eligible for deduction under Section 80HHC, computed under Clause (a) or Clause (b) or Clause (c) of Sub-section (3) or Sub-section (3A) as the

The Southern India Cotton Waste Merchants and Exporters Association an ...

Court : Chennai

Subject : Sales Tax/VAT

Acts : Central Sales Tax Act, 1956 - Sections 6, 8, 8(1), 8(2), 8(4) and 8(5); Finance Act, 2002 - Sections 152

Reported in : (2009)24VST605(Mad)

made in the course of inter-State trade or commerce, These words are added by Section 152(v) of the Finance Act (20 of 2002. (to a registered dealer or the Government) by any dealer having his place of business … of Commercial Taxes. The Commissioner of Commercial Taxes has recommended for reduction of the rate of tax under Section 8(2) of the Central Sales Tax Act 1956 to 4% so that inter-State sales with or without 'C' form

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

omitted, we would also like to reproduce sub section (9A) to Section 10B, which was inserted by the Finance Act, 2002 with effect from 1st April, 2003, but was deleted/omitted by the Finance Act, 2003 with effect from 1st … for deduction under Section 10B was setup by HICS after approval of Software Technology Park India (STPI) dated 8th July, 1999. Subsequently, this undertaking owned by HICS was transferred to the respondent assessee vide transfer agreement dated

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

special duty on imports from Peoples Republic of China was levied by inserting Section 8C w.e.f. 11-5-2002 vide Finance Act, 2002. All these new duties have come to be incorporated in the Act of 1975 as a result of … judgment of the Gujarat High Court in Appollo Tyres Ltd. v. Union of India, Civil Special Application No. 8747/2004, decided on 20th July, 2004. The decision of the Gujarat High Court has been rendered in relation to

Ms. Phoenix Lamps India Ltd., Noida Vs. Asstt. Commissioner of Income ...

Court : Allahabad

Subject : Direct Taxation

of the assessee has been exempted under Section 10-A of the Act. He further submitted that by the Finance Act, 2002 Section 43-A has been inserted with effect from 1.4.2003, which is applicable to the assessment year 2003-04, coincidently the … assessment year 2000-01 on 23.11.2000 declaring NIL taxable income. The petitioner claimed exemption on an income of Rs. 8,21,01,337/- under Section 10-A of the Act. In the record there is nothing to show that any assessment order

Mahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 3AAA, 3D, 4, 4A, 5, 6, 6(1), 6(2), 8, 8A, 9, 9(2), 9(3), 13, 13(1), 13(3), 14 and 15; Finance Act, 2002; Uttar Pradesh Trade Tax Act, 1948 - Sections 3F and 3F(2); Uttar Pradesh Trade Tax Rules, 1948 - Rule 44B and 44C; Constitution (Forty-sixth Amendment) Act; Finance Act, 2005 - Sections 89; Motor Vehicles Act; Wealth Tax Act - Sections 7(1); State Sales Tax Act; Tenancy Act; Central Sales Tax (Amendment) Act, 1962 - Sections 8; Central Sales Tax (U.P.) Rules, 1957 - Rule 9; Constitution of India - Articles 286, 286(3) and 366

Reported in : JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136

deference to the aforementioned judgment of this Court, the Parliament amended Section 2(g) of the 1956 Act by Finance Act, 2002. No rule, however, has till date been framed in regard to the manner in which sales price of … the purview of sale. Wherever the said words have been used, the new definition, therefore, would be applied. Section 8 provides for rates of tax on sales in the course of inter-State trade or commerce. Section 8A provides

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, … Subhash Gupta v. Dy. CIT (2003) 78 TTJ (ITAT) 692 : (2003) 85 ITD 167 (Jp)(TM) (iii) Shivram Art Processors v. Asstt. CIT (2001) 115

Eastern Safety and anr. Vs. State of Bihar Through the Director Genera ...

Court : Patna

Subject : Sales TaxConstitution

Acts : Constitution of India - Article 19(1), 301 and 304; Bihar Finance (Amendment) Rules, 2002 - Rule 2

Rules by the Bihar Finance (Amendment) Rules, 2002. Rule 2 of Appendix 8 of the Bihar Finance Rules was amended and the aforesaid policy has … in terms of the tender notice. Said M/s. Amit Traders is registered under the provisions of the Bihar Finance Act, 1981, bearing registration No. PTW-4387 (R). A copy of the registration certificate of M/s. Amit Traders has been … Condition No. 1 of the Tender Notice, which was incorporated in terms of the Stores Purchase Preference Policy, 2002, their tender was rejected by the Central Purchase Committee on 17.1.2004. According to Condition No. 1 of the … Sates Tax depends upon the liability to pay tax under the charging section of the Bihar Finance Act after the specified quantum of turn over

State of Kerala and ors. Vs. Ms. Mar Appraem Kuri Co.Ltd. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 254(1); Kerala Chitties Act 23 of 1975 - Section 15; Central Chit Funds Act 40 of 1982 - Article 254(1), Section 1(3), 85(a), 90(2); The U.P. Civil Laws (Reforms and Amendment) Act 57 of 1976 ; Code of Civil Procedure (Amendment) Act 104 of 1976 ; Central Act - Section 20; General Clauses Act, 1897 - Section 6 ; Orissa Mining Areas Development Fund Act, 1952

in the State and obtain sanction and registration under the provisions of this Act. (*) As Amended by Finance Act, 2002 (2) Whoever contravenes the provisions of sub-section (1) shall be punishable with imprisonment for a term which may … three months in the aggregate as the Registrar may, on an application made to him in that behalf. Section 8 of the Chit Funds Act deals with minimum capital requirement for the commencement etc. of a chit and

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that it … on the decision of this Court in the case of Mathuram Agrawal Vs. State of Madhya Pradesh, (1999) 8 SCC667(Paras 13 and 14). 6.2 It is submitted that therefore since Section 158BFA does not cover a situation