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Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

with amendments in Section 158BE, would be prospective i.e. it will take effect from 1st June, 2002. (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … took note of Article 271 of the Constitution along with Entry 82 of List 1 of the Seventh Schedule to the Constitution of India and Section 4 of the Act which is the charging section. It held … period from 01.04.1989 to 10.02.2000 in the instant case. The Reference Order 8. It so happened that this very issue about the said proviso to

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

for review. (10.) Mr. Choudhury, did not dispute the plea of non applicability of Section 154 of the Finance Act,2003, Schedule IX thereto and the rendering of the Apex Court in R.C. Tobacco (Supra) to the issues relatable to … cognate legislations. It asserted that out of the 15 units so set up in the State of Assam, 8 were exclusively engaged in the manufacture of pan masala. While it, having been adjudged to be eligible under

Assam Brook Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 3 and 5A; Additional Duty of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textile and Textile Articles) Act, 1978; Finance Act, 1978 - Sections 32(4); Finance Act, 2002; Finance Act, 2003 - Sections 157 and 157(3); Central Excise Rules, 1944 - Rule 8 and 8(1); Punjab Sales Tax Act

way of surcharge, at the rate of Rs. 1 per kg. was introduced by Section 157 of the Finance Act, 2003. The duty imposed, thereafter, was included in the First Schedule to the Tariff Act of 1985. The demand … During the pendency of the aforesaid writ petitions, a Notification bearing No. 33 of 1999 was issued on 8.7.1999 exempting, amongst others, tea cleared from a unit located in any of the Northeastern States from the duty

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of the State of Kerala dated 28.07.2007, taking away the … 1. Constitutional validity of the newly introduced proviso to Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to … from outside the State and for the purchase value of goods so deducted shall pay tax at the scheduled rate applicable to such goods. Xx xx xx xx Provided also that notwithstanding anything contained in this Act,

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

in any judgment, decree or order of any Court, Tribunal or other authority. By Section 160(1) of the Finance Act, 2003, it was provided in the context of the Notification dated 05.11.1997, that it will stand amended as specified … in the context of the Notification dated 05.11.1997, that it will stand amended as specified in the 12th Schedule, on and from the 16th day of November, 1997 to the 1st day of June, 1998 retrospectively. As … Rules vide Notification No. 42/97-ST dated 05.11.1997 w.e.f 16.11.997, by which only 8 categories of persons were specified, which included "any dealer of excisable goods

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) … clause 81 read with clause 83 of the Finance (No.2) Bill, 2004. 8. By notification No. 12/2007 with effect from 1st March, 2007, the following … which are produced or manufactured in India and at the rates set forth in the First and Second Schedules to the Central Excise Tariff Act, 1985. The proviso to this Section has further added that the duties

Jayachandran and Another Vs. Valsala and Others

Court : Kerala

Subject : Land Acquisition

in the words used by the legislature itself. Supreme Court in Reserve Bank of India v. Peerless General Finance and Investment Co.(AIR 1987 SC 1023) held: Interpretation must depend on the text and context. They are the … on 17.01.1973. Before his death, his putative father Krishnankutty died. Parties are Hindus, governed by the Hindu Succession Act, 1956. After the death of Krishnankutty and his son Madhavan, the plaint schedule properties devolved on the plaintiffs … and the Orissa High Court in Laxmi Sahoo v. Chaturbhuj Sahoo (AIR 2003 Orissa 8) have rendered decisions. For the above reasons, we are of … Tarabai died. Her legal heirs are impleaded as additional appellants 3 to 8. Plaintiffs' predecessor-in-interest Madhavan died on 17.01.1973. Before his death, his putative father

M.m. Aqua Technologies Ltd. Vs. Commissioner Of Income Tax, Delhi - Ii ...

Court : Supreme Court of India

Subject : Direct Taxation

refer to the mode of payment, unlike Proviso 2 to the said Section, which was omitted by the Finance Act, 2003 w.e.f. 1st April, 2004. The said Proviso reads as follows:"Provided further that no deduction shall, in respect of … date. But it was a known liability. In the form of balance sheet prescribed by the Act in Schedule VI, the secured loans have to be shown under the heading “liabilities”. Secured loans include (1) debentures, (2) … then the arguments of counsel for the Appellant and Respondent. In para 8, the judgment then set out Section 43B with Explanation 3C, which was

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

(ii), (iii), (iv) and (v) above; andvii. the additional duty of excise leviable under Section 157 of the Finance Act, 2003 (32 of 2003), paid on any inputs or capital goods received in the factory on or after the … credit (hereinafter referred to as the CENVAT credit) of -i. the duty of excise specified in the First Schedule to the Tariff Act, leviable under the Act;ii. the duty of excise specified in the Second Schedule to … excise duty under Section 3 of the Act read with notification No. 8/97- Central Excise, dated the 1st March, 1997, number G.S.R 114 (E), dated

Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

on which the fee for appeal provided under Section 260A of the IT Act was omitted by the Finance Act, 1999 is virtually resurrected in the Court Fees Act and that unlike under the very scheme of the … Act, 1959 (hereinafter referred to as 'the Act') inserted by the Kerala Court Fees & Suits Valuation (Amendment) Act, 2003 providing for Court fee payable on memorandum of appeal filed before the High Court against the orders of … Section 52A r/w sub-item (c) of item (iii) of Article 3 of Schedule II to the Act. The standing counsel for the IT Department filed