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Bharat Coal Product Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 16(4); Bihar Sales Tax Rules, 1976; Central Sales Tax Act, 1956 - Sections 3 and 6; Constitution of India - Article 226

Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)

P.K. Balasubramanyan, C.J.1. WP (T) 189 of 2003 relates to the assessment year 1998-99 under the Bihar Finance Act and WP (T) No. 193 of 2003 relates the assessment year 1997-98. The writ petitions are filed to … showed its gross turn over as inter-state sales and paid the tax accordingly. After the period prescribed by Section 16(4) of the Bihar Finance Act for filing revised returns had expired, the assessee made applicatiqns on 1.3.2002,

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

may, by notification in the Official Gazette, specify in this behalf:26. Section 10(20A) and 10(23) were deleted/omitted by Finance Act, 2002, w.e.f. 01.04.2003. While both these provisions are not directly relevant for deciding the primary question (i.e., as to

Krishna Kumar Rawat and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)210CTR(Raj)553; RLW2007(4)Raj3133

accruing as a result of such transfer. Apart from the fact that Section 50C was introduced by the Finance Act, 2002 w.e.f. 1st April, 2003 and was not available when the subject compulsory purchase order was passed, this provision … 1993 for sale of the aforesaid property in favour of the prospective buyers for a consideration of Rs. 99,84,500. The sale price was calculated at the rate of Rs. 1,051 per sq. yd. and a sum of

Mangilal Rameshwarlal Soni (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2004)83TTJ(Jodh.)770

view of the amended Clause (c) of Section 158BB of the IT Act, 1961 as inserted by the Finance Act, 2002 w.e.f. 1st July, 1995? (iv) Whether in the facts and circumstances of the case, there was any foundation … (vii) The Hon'ble Punjab and Haryana High Court in the case of Vijay Kumar Jain v. CIT (1975) 99 ITR 349 (P&H) held as under: "The matter has been put beyond any doubt by the Supreme Court

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

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : Right to Information

necessary implication is a matter of express language and logic not interpretation". 5. Section 20A, inserted by the Finance Act 1976 ("the 1976 Act"), empowered an inspector to call for documents to be produced by a person who … rather than by lawyers. In addition reliance was placed on (i) section 330 of the Proceeds of Crime Act 2002 ("POCA"), (ii) the Human Rights Act 1998 ("the HRA"), and (iii) the Legal Services Act 2007 ("the 2007 … had been convicted of an offence relating to tax or had had a penalty imposed on him under section 99. Section 20D(2), also inserted by the 1976 Act, explained that "a person stands in relation to another as

New Okhla Industrial Development Authority Vs. Chief Commissioner of I ...

Court : Supreme Court of India

Subject : Land Acquisition

of appellant contends that in view of the Explanation added to Section 10(20) of the I.T.Act, 1961 by Finance Act, 2002, the appellant is no longer covered by the definition of ‘local authority’. The definition of ‘local authority’ as

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

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

Special Economic Zone were enacted by Act 20 of 2002 effective from 11-5-2002 and have been omitted vide Section 99 of the Finance Act, 2007 with effect from 11-5-2007. Section 76B as was operative during the above mentioned … permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was

Nayek Paper Converters Vs. Asstt. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)93ITD144(Kol.)

assessment determining the total income or loss, and the sum payable or refundable to the assessee. By the Finance Act, 2002, Section 143(2) and 143(3) has been amended to introduce a concept of limited scrutiny on and from 1.6.2002 as