Advanced Search Results

Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 48, 132, 132A, 132(3), 139, 139(1), 140, 140A, 142, 142A, 142(1), 147 and 153; Finance Act, 1995 - Sections 158B to 158BH; Finance Act, 2003 - Sections 32A, 130, 132, 132A, 132B, 139, 140A, 142, 142(1), 142(2A), 143, 143(2), 143(3), 147, 148, 149, 151, 153, 153A, 153B, 153C, 234A, 234B, 245C, 245D, 245D(1), 245Q, 245Q(1), 245R, 245R(3), 245R(7), 246A and 276CC

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

Section 32A was executed. In 2003, new provisions i.e. Sections 153A, 153B and 153C have been inserted in Finance Act, 2003 (32 of 2003) relating to assessment in case of search or requisition made on or before 1.6.2003, specifying … in the prescribed form. This section also underwent series of amendments making procedure of filing of return easier. Section 140 of the Act prescribes the procedure of signing of return. Section 140A of the Act lays down the

Grays Timber Products Ltd Vs. Revenue and Customs (Scotland)

Court : UK Supreme Court

Subject : Land Acquisition

Gibson's shares were "employment-related securities" within the meaning indicated by section 421B(8) of ITEPA 2003 as inserted by section 140 of and Schedule 22 to the Finance Act 2003, that he was an "associated person" within the meaning … of Chapter 3D of the Income Tax (Earnings and Pensions) Act 2003 ("ITEPA 2003") as inserted by the Finance Act 2003, Schedule 22. Chapter 3D consists of only three sections which are, by comparison with other chapters in Part

Sri Shanmuga Bleaching Works Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(99)ECC790

date notwithstanding the amendment to Section 35C of the Central Excise Act, 1944 under Section 140 of the Finance Act, 2002?" 2. Shri K.R. Natrajan, learned Advocate for M/s. Sri Shanmuga Bleaching Works has sent written submissions with … on the decision in the case of Shree Warana Sahakari Dudh Utpadak Prakriya Sangh Ltd. v.C.C.E. Pune - 2003 (155) E.L.T. 465 (Tribunal) wherein the Tribunal has held that ROM application filed in January, 2003 in respect

Sri Shanmuga Bleaching Works Vs. the Registrar, Customs Excise and Ser ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A(1), 35C(2) and 37; Finance Act, 2002 - Sections 140; Central Excise Rules, 1944 - Rules 9(2), 52A, 57F(4A), 57G, 173Q and 226

Reported in : 2006(194)ELT151(Mad); (2006)1MLJ222

time the application was filed, the provisions of Section 35C(2) had been amended by Section 140 of the Finance Act, 2002 with effect from 11.5.20 02, by which time, the period of four years was reduced to 6

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

Subject : Land Acquisition

days, if the appeal is not decided in terms of the provisions inserted by Section 140 of the Finance Act, 2002 with effect from 11.05.2002 (hereinafter referred as ‘first set of cases’) and writ petitions such as CWP … on the issue in its favour. xxx xxx xxx 12. We find that in Themis Pharmaceuticals Vs. Commissioner 2003 (157) ELT 569.the Bench has taken note of the fact that it is practically not possible to dispose

Cce, Coimbatore Vs. Golden Dew Tea Factory [Alongwith

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2006)(112)ECC157

of limitation for such applications was reduced from four years to six months vide Section 140 of the Finance Act, 2002. It was also pointed out that the above decision was upheld by the High Court in Sri

Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

Commercial Taxes,Thiruvananthapuram.27th November 2006Circular No. 44/2006Sub: Kerala Finance Act, 2006 - Amendments under KGST Act, 1963 and KVAT Act, 2003 - Payment of tax at compounded rate - Dealers in foreign liquor and cooked food - Instructions - … at 10% on the sale turnover of alcohol by bar hotels. The KGST Act was amended by Kerala Finance Act, 2005 providing far payment of tax at compounded rate by bar licencees running hotels not being star hotels … at compounded rate calculated at the following rates, whichever is higher:(i) At 140% of the purchase value of liquor, in the case of business places … arises for determination in these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can

Kwality Milk Foods Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)100ITD199(Chennai)

has constituted this Special Bench to consider the following question: Whether amendment in proviso to Section 43B by Finance Act, 2003 could be construed to be curative, as such retrospective in nature? 2. We have heard the rival submissions … of Dr. Vijay Kelkar and gave due acknowledgement of the work of the Task Force as per para 140 of the Bill. Further in para 143 Hon'ble Finance Minister has stated that the basic philosophy as laid

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … Group Litigation with which these proceedings are concerned was established by a group litigation order on 8 October 2003. The test claimants are all companies which belong to groups which have UK-resident parents and also have foreign … Comrs [2006] EWCA Civ 25, [2006] STC 606("NEC"), in which (at paras 140 to 147) the claimant companies and HMRC (through counsel, most of whom

R. Raghu S/O. Sri Rajanna Vs. State of Karnataka by the Secretary to t ...

Court : Karnataka

Subject : Property

Acts : Karnataka Land Revenue Act - Sections 49 and 140(2); State Finance Corporation Act - Sections 31; Code of Civil Procedure (CPC) - Sections 47 and 151 - Order 21, Rules 21, 89, 90, 92, 94, 95 and 97; Karnataka Land Revenue Rules - Rules 47, 48 and 49; Karnataka Civil Rules; Karnataka Land Reforms Act - Sections 79A and 79B; Constitution of India - Articles 226 and 227

Reported in : 2007(5)KarLJ458; 2007(4)AIRKarR341; AIR2007NOC1818

which he was the director, therefore, KSFC without following the procedures contemplated under Section 31 of the State Finance Corporation Act. He is residing outside Bangalore city i.e., in USA and he was not aware of either … decision rendered by this Court reported in Manager Vijaya Bank v. Regional Provident Commissioner, Sub-Regional Office, Balamatta, Mangalore 2003 (6) K.L.J. 413. The commissioner being the Statutory authority the power to be exercised by him should be … and to effect durasthi. Therefore, the Tahsildar who has power under Section 140(2) of the K.L.R. Act. has referred the matter to the taluka surveyor