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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 … clauses (ii) and (iii). Reference was made to CBDT Circular dated 13th December, 1963 stating that benefit under Section 84 would be available to the successor for remaining years. We shall refer to this circular subsequently.21. Sonata Software

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy … the learned Single Judge by filing Letters Patent Appeal No. 204 of 2002. According to him after bifurcation of the erstwhile State of Bihar, the … so located within the State of Bihar, the notification could have no application to it.19. So far as Section 84 of the Act is concerned, he submitted that it could not be doubted that it was intended to

Vedansh Hospitality and Resorts Limited Vs. New India Co-operative Ban ...

Court : Mumbai

Subject : Land Acquisition

Arbitration and Conciliation Act, 1996 (for short, the Arbitration Act) and Section 84 of the Multi-States Co-operative Societies Act, 2002 (for short, MSCS Act). 3 The operative part of the impugned award is as under:- “AWARD 1) I, … the plaintiff the decree cannot be passed against him. iv) Booz Allen and Hamilton INC. Vs. SBI Home Finance Limited and Ors. (2011) 5 SCC 532). A lis for sale, foreclosure or redemption of mortgaged property should

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)

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 the … 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

Runanubhandh Mangal Karyalaya Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2007)11STJ49CESTAT(Mum.)bai

has not been paid within the stipulated period. Hence he issued show cause notice under the provisions of Section 84 of the Finance Act, 1994 for enhancement of the penalty. After considering the arguments made by the appellant … order-in-original dated 26/10/2004 imposed only a penalty of Rs. 1,000/- on the appellant under Section 76 of the Finance Act, 1994. The Commissioner of Central Excise, Nasik on revision found that the penalty imposable on the appellant would … discharge the service tax liability for the period January, 2000 to September, 2002. Subsequently the appellant discharged the service tax liability before the issuance of

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)103ITD389(Delhi)

the AO and relatable to such evidence' appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1st July, 1995.2. In this appeal the assessee originally filed grounds of appeal running … an issue of not being allowed proper opportunity, the AO has recorded in the impugned order in para 84 that the assessee was allowed opportunity to cross-examine a larger number of persons whose statements were recorded during

State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State … Act cannot be equated to the functions being performed by a Tribunal under the Prevention of Money Laundering Act, 2002, an 3 (2008) 14 SCC107Page 19 of 84 adjudicatory function. The observations were made in the context of … the said Act).10. Section 82 of the said Act is in respect of constitution of State Commission while Section 84 prescribes the qualifications for appointment of Chairperson and Members of State Commissions. Section 85 of the said Act

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … v. Swam Rekha Cokes and Coal Private Ltd. and Ors., reported in 2002 (2) PLJR 334. 13. Before adverting to the aforesaid two decisions, it … entire erstwhile State of Bihar including the area which has now fallen into the State of Jharkhand under Section 84 of the Bihar Re-organisation Act, 2000 (hereinafter referred to as the Act) and the authorities have wrongly held

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … Section 13 (5- A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest (SARFAESI) Act, 2002 which permits secured creditors to participate in auction of immoveable property if it remained unsold for want of … retired High Court Judges (Members). • Three members representing the Executive. 37 84. It is further suggested in the concept note that such members be

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

Matched in: Citation (2002)LC634Tri(Mum.)bai