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Ambica Industries Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : CivilExcise

Acts : Central Excise Act, 1944 - Sections 33, 35C, 35G, 35G(1), 35G(9), 35H, 36B, 66, 66(1), 66(2), 66(8) and 274(2); Finance Act, 2003 - Sections 144 and 145; Income Tax Act, 1961 - Sections 256(2); Code of Criminal Procedure (CrPC) ; Income Tax Act, 1922 - Sections 33, 66 and 66(1); Customs Act; Companies Act, 1956 - Sections 1A, 2(11), 10A and 10F; Code of Civil Procedure (CPC) - Sections 20, 100, 100(1), 141 - Order 2, Rule 2 - Order 23, Rule 1

Reported in : 2007(213)ELT323(SC); JT2007(8)SC467; 2007(8)SCALE488; (2007)6SCC769; [2007]9STT1; (2009)20VST1(SC)

on or before 1.7.2003. Final orders passed after the said date by reason of Section 144 of the Finance Act, 2003 were made appealable to the High Court under an entirely substituted Section 35G, whereas Section 145 of the

The Commissioner of Income Tax Vs. Godaveri (Mannar) Sahakari Sakhar K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 28, 36, 36(1), 43, 43B, 43(2), 139(1) and 145; Provident Funds Act; Finance Act, 2000; Finance Act, 2003 - Sections 21 and 43B; Finance Act, 1983; Finance Act, 1987; Finance Act, 1989

Reported in : (2007)109BOMLR2273; (2007)212CTR(Bom)384; [2008]298ITR149(Bom)

contention to the construction that should be given. Consequent to the deletion of the proviso by to the Finance Act, 2003.4. Section 43B was inserted by the Finance Act 1983 with effect from 1st April 1984. The two provisos … briefly trace the history of Section 43B and the relevant amendments from time to time. In terms of Section 145 of the Act, profit and gains of business or profession are computed in accordance with either cash or

Senzo Engineering (P) Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

with learned AR of the assessee. We find that proviso has been added in Section 36(1)(iii) by the Finance Act, 2003 with effect from 1-4-2004; and as per this proviso, amount of interest paid, in respect of capital borrowed … upholding the order passed in the manner laid down under Section 144 by invoking the provisions of Section 145(3) of the Act. (3) The learned Commissioner (Appeals) erred in upholding estimation of unaccounted purchases of the appellant

Assistant Commissioner of Income Vs. Dr. (Mrs.) Sharda Adhalkha

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)95TTJ(Asr.)643

of estimation was unavoidable. He referred to amendment to Sub-section (b) of Section 158BC as amended by the Finance Act, 2002, w.e.f. 1st July, 1995, as per which Section 144 and Section 145 were specifically made applicable to … 31st July, 2001, disclosing therein undisclosed income of Rs. 7,48,000. The AO completed block assessment on 28th Feb., 2003, determining the undisclosed income at Rs. 21,37,302 by making certain additions. These were subject-matter of appeal before the

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … another member state, B. Under article 28c(A)(a) of European Council Directive 77/388/EEC of 17 May 1977 (OJ L 145, 13 June 1977) on the harmonisation of the laws of the member states relating to turnover taxes (the

Saipem S.P.A. Vs. Dcit (Asstt.) Special Range 1

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)276ITR55(Delhi)

likewise. It is further pertinent to mention that the provisions of Section 44BB have be amended by the Finance Act, 2003, w.e.f. 1.04.2004, inserting a new Sub-section (3) thereto. The newly inserted Sub-section (3) provides that the assessee may … High Court in the case of CIT v. Standard Motor Co. Ltd: 119 ITR 573, 582-583 held that Section 145(1) is only an enabling provision to effectuate the charge. The section cannot be used for destroying the charge

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. … explanation to Section 158BB is stated to be clarificatory in nature. Likewise, it is mentioned that amendments in Section 145 whereby provisions of that section are made applicable to block assessments is made clarificatory and would take effect

Hindustan Coco-cola Beverage(P) Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Service Tax

the said unit being the refund granted earlier which have become not eligible by virtue of the Clause 145 of the Finance Bill, 2003. Details of duty paid month wise, refund sanctioned and amount required to be … 23.12.2002. Pursuant to the said Notifications, certain benefits were availed of by the assessees. At that juncture, The Finance Act, 2003 (for brevity “the Act”) was brought into force and by virtue of Section 153 of the Act certain

Aravali Minerals and Chemicals Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2007)292ITR361(Jodh.)

(2006) 100 ITD 199 (Chennai)(SB) in which it has been held that the amendment brought out by the Finance Act, 2003, enabling the assessee to deduction even if the payment is made before the due date of furnishing return … Aug., 2004 in relation to the asst. yr. 2001-02.2. First ground is against the denial of deduction under Section 80HHC on export of processed and dressed marble blocks. The facts leading to this controversy are that the … very concept of mercantile system of accounting and the provisions of Section 145(1) would become redundant. Since the liability in respect of commission payment of

National Dairy Development Board Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)114TTJ(Ahd.)145

Matched in: Citation (2008)114TTJ(Ahd.)145