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Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … and other concessions for the North Eastern Region with effect from that date categorized pan masala covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act,1985 (hereinafter for short referred to as the … was aggrieved by the withdrawal of the benefit of excise duty exemption vis-a-vis its tobacco products referred to therein, the latter visited it with similar

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under the … in one place various incomes which are exempt from tax. In respect of incomes on which deductions under Chapter VI-A are allowed, such incomes are wholly or partly tax free incomes. Section 10-A provides deduction out of the

C.I.T and Anr Vs. M/S Yokogawa India Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

to the aforesaid amendment and the provisions of Section 10A of the Act, as further amended by the Finance Act, 2003 with retrospective effect from 1.04.2001 may be conveniently set out below.5. Section 10A of the Act, as it … Section 10A are required to be made and allowed at the stage of computation of total income under Chapter VI of the Act notwithstanding the absence of any specific provision in Chapter VI to the said effect. In

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 as well as Section 71A of the Finance Act, 1994, therefore, the matter was subjudice. The Hon'ble the … from 16^th day of July 1997 and ending with the 16^th day of October 1998, the provisions of Chapter V of Finance Act 1994 (i.e. relating to service tax) shall be deemed to have effect subject to … such return was not legally permissible.7. The learned Commissioner (Appeals) took the view that Hon'ble the Supreme Court in its decision in Gujarat Ambuja Cement

Plastiblends India Limited a Company Incorporated Under the Companies ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 14, 28, 29, 30 to 43D, 66 to 80, 80A to 80B, 80B(5), 80C to 80U, 143(1) and 260A; Companies Act, 1956; Finance Act, 2001 - Sections 32(1); ;Finance Act, 2003 - Sections 36(1); Customs Act, 1962 - Sections 75

Reported in : 2009(111)BomLR4592; (2009)227CTR(Bom)1; [2009]318ITR352(Bom); 2010(1)MhLj526; [2009]185TAXMAN187(Bom)

in : 298 ITR 194 (SC) where it is held that the proviso inserted to Section 36(1)(iii) by Finance Act, 2003 with effect from 1-4-2004 has to be read prospectively with effect from 1-4-2004. Accordingly, Mr. Dastur submitted that … law:Whether, in the facts and circumstances of the case, for the purposes of availing allowable special deduction under Chapter VI-A of the Income-tax Act, the gross total income is required to be computed by deducting allowable depreciation even

Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is … accordance with the provisions of this Act without giving effect to set off of brought forward losses under Chapter VI or unabsorbed depreciation under sub-section (2) of Section 32: Provided that in computing deductions under Chapter VI-A for … Appellate Tribunal (the Tribunal, for short) in IT(SS)A. No.52/Delhi/2003 dated 19th January, 2003 deleting addition of Rs.61,80,000/- as undisclosed income on merits and also on

The Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is … accordance with the provisions of this Act without giving effect to set off of brought forward losses under Chapter VI or unabsorbed depreciation under sub-section (2) of Section 32: Provided that in computing deductions under Chapter VI-A for … Appellate Tribunal (the Tribunal, for short) in IT(SS)A. No.52/Delhi/2003 dated 19th January, 2003 deleting addition of Rs.61,80,000/- as undisclosed income on merits and also on

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(111)ECC151

recourse to retrospective amendments.7. Having noticed the loophole in the provisions, a further amendment was brought by the Finance Act, 2003. Section 158 of the Finance Act, 2003 retrospectively amended the Section 68 and sought to insert a new … the 16th day of July, 1997 and ending with the 16th day of October, 1998, the provisions of Chapter V of the Finance Act, 1994 shall be deemed to have had effect subject to the following modifications, … late. The appellants contested the show cause notice and the adjudicating authority vide Order-in-Original dated 14.6.2005 imposed penalty of Rs. 1,72,192.80 and also directed to

Plastiblends India Ltd., a Company Incorporated Under the Companies Ac ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 29 to 43A, 72, 80A, 80AA, 80AB, 80B(5), 80E, 80HH, 80HH(6), 80HH(7), 80I, 80IA, 80IA(5), 80IA(8), 80IA(10), 80IB, 80IB(13), 143(1), 143(3), 147 and 260A; Companies Act, 1956; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 34(1); Finance (No. 2) Act, 1980; Finance Act, 2001 - Sections 5

Reported in : (2009)223CTR(Bom)291; [2009]178TAXMAN397(Bom)

the Act which continued till the assessment year 2002-2003, when explanation to Section 5 was inserted by the Finance Act 2001 with effect from 1.4.2002 and, therefore, the Tribunal erred in holding that omission of Section 34(1) by … in the return for the normal computation of income has to be allowed while computing the deductions under Chapter VI-A viz. Sections 80HH, 80-IA, 80-IB etc. of an industrial undertaking?9. The Special Bench by its order dated 9th

Committee of Management, Shri Mohan Singh Inter College Through Its Ma ...

Court : Allahabad

Subject : Constitution

Reported in : [2007]289ITR224(All)

mass copying pertaining to the years 2004, 2005 and 2006 Examinations. It transpires from the record that under Chapter VI of Madhyamik Shiksha Parishad, Uttar Parishad Niyam Sangrah 1989-2003 (Amended upto October, 2003) Examination Committee of the Board … of unaided recognized Institutions has not been formulated by the State. So far as Teachers of these self financed institutions are concerned, these unaided recognized Institutions pay salary to their Teachers and other employees from their private … U.P. Board of High School and Intermediate constituted under the Intermediate Education Act, 1920 crystallizing from the facts on record, the submissions advanced across the